Spl. Custom Reference Application No. 271 of 2010
Present
Mr. Justice Aqeel Ahmed Abbasi Mr. Justice Muhammad Junaid Ghaffar
Haji Ramzan…………………………………………...………………………Applicant
Versus
The Member Judicial & another……………………….…...…………..Respondents
Date of hearing 29.08.2014
Date of order 29.08.2014
Ms Dilkhurram Shaheen, advocate for the applicant.
Mr. Ghulam Hyder Shaikh, advocate for the respondent.
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Aqeel Ahmed Abbasi, J: Through instant reference application, following questions have been proposed by the applicant, which according to learned counsel for the applicant, are questions of law, which arise from the impugned judgment dated 17.06.2010 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-1, Karachi in Customs Appeal No.471 of 2006.
1. Whether learned Member Judicial Appellate Tribunal Bench-1, Karachi, has seriously erred in law and failed to understand that the duty & taxes amounting to Rs.505,057/- were rightly paid against Toyota Land Cruiser Jeep bearing Registration No.BC-4369 which was conformed at original stage by the Adjudicating Authority?
2. Whether vehicle of 1990 Model registered with Motor Registration Authority, Civic Centre, Karachi on 12/12/1996 and whose Motor Vehicle tax is paying accordingly is liable for confiscation which was seized from the possession of third purchaser?
3. Whether Vehicle Registration No. BC-4369 registered with Motor Registration Authority, Civic Center, Karachi, in 1996 is liable to out-right confiscation in terms of clauses (8), (77), (89) and (90) of sub-Section (1) of Section 156 of the Customs Act, 1969 in which seizing agency could not prove charge of smuggling?
4. Whether the learned Member Judicial Customs Appellate Tribunal Bench-1 has failed to properly read the evidence available on record provided by the Appellant under Section 187 of the Customs Act, 1969 and shift burden of proof on the Respondent No.2?
2. Learned counsel for the applicant after having readout the questions proposed through instant reference application and the impugned judgment dated 17.06.2010 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-1, Karachi, in Customs Appeal No.471 of 2006, at the very outset has submitted that under similar facts and circumstances in respect of the Order-in-Original No.147 of 2006 dated 27.9.2006, mutatis-mutandis in the case of Muhammad Gul v. The Member Judicial, Customs reported in 2013 P.T.D 765 in respect of vehicle registration No.BC-4745 Special Custom Reference Application No.58 of 2010 has been decided by this Court vide judgment dated 29.01.2013, whereby, the reference application was decided in favour of the applicant and the question No.1 was answered in affirmative, questions No.2 and 3 were answered in negative and question No.4 was answered in affirmative. Learned counsel for the applicant has readout the Order-in-Appeal and the judgment of the Customs, Excise and Sales Tax Appellate Tribunal, Banch-I, Karachi, passed in the instant case and also readout the judgment of this Court passed in Special Custom Reference Application No.58 of 2010, which has been upheld by the Hon’ble Supreme Court vide judgment dated 24.05.2013 in Civil Petition No.381 of 2013, which shows that the contention of the learned counsel for the applicant appears to be correct.
3. While confronted with such position, learned counsel for the respondents could not controvert the same.
4. Accordingly, we are of the opinion that the questions proposed and the controversy raised through instant Special Custom Reference Application is also covered by the judgment of this Court as referred to hereinabove, which has duly been approved by the Hon’ble Supreme Court and the same is disposed of in similar terms respectively, question No.1 is answered in affirmative, questions No.2 and 3 are answered in negative and question No.4 is answered in affirmative, all in favour of the applicant and against the respondents department.
Instant Special Customs Reference Application stands disposed of in the above terms.
J U D G E
J U D G E