PESHAWAR: A vehicles was handed over back to the petitioner after challenging the order passed by Customs Courts in the Peshawar High Court.
A petitioner Wali Shah from North Waziristan (FATA) told Customs Today that that he was earning his livelihood abroad, he purchased a Nissan Skyline Car bearing chassis no.R35-003261 (“Vehicle”) and on his return to Pakistan brought the same with him and filed GD No.507 (“GD”) at Customs Dry Port, Peshawar under Personal Baggage and T.R. Scheme (“Scheme”), as prescribed in “Appendix E” of the Import Policy Order, 2013 (“Import Policy”).
According to Import Policy, vehicles more than five years old were not allowed to be imported under the Scheme; that on physical examination of the vehicle by the examining officer at Dry Port, Peshawar, the declared particulars of the vehicle stated in GD were found correct except the model, which was found as 2008 and not 2010 model and thus violating the limit permissible under Import Policy, thereby exposing the Vehicle to confiscation; the vehicle was seized vide seizure report no.2, wherein the duties/taxes assessed were Rs.3.474 million; and that the assistant collector, Dry Port, Peshawar issued show cause notice to the petitioner at his permanent residence in North Waziristan.
He was directed to appear before the adjudicating officer at Peshawar and that on the first date of hearing, the adjudicating officer passed an ex parte order for confiscation of the vehicle vide Order-in-Original; that the said Order-in Original was challenged by the petitioner before the Collector Customs (Appeals) Peshawar, who also dismissed the appeal of the petitioner vide Order-in-Appeal; that still feeling aggrieved, this Order-in-Appeal was challenged before the Customs Appellate Tribunal, Peshawar Bench, which too was rejected.
The matter in issue related to violation of Import Policy, which if established, was to lead to confiscation of the Vehicle, the provisions of subsection (1) of section 179 of the Act, were surely attracted.
Keeping in view the pecuniary limit prescribed in subsection (1) of section 179 of the Act, the Assistant Collector Customs Dry Port, Peshawar, was not authorized to issue the show cause notice or adjudicate the case of the petitioner, which was beyond its pecuniary limit. The appropriate Officer in this regard would be the Collector Customs, Peshawar.
The Peshawar High court pinned that assistant collector Dry Port Peshawar had issued impugned show cause notice that lack the pecuniary jurisdiction to issue the same.
The worthy counsel for the petitioner urged the court to first render its opinion on the question of law relating to jurisdiction.
The Court opined that the assistant collector Dry Port, Peshawar, who had issued the impugned show cause Notice lacked the pecuniary jurisdiction to issue the same.
Hence, all the impugned orders based thereon were without lawful authority, as the very ‘foundation’ of the Revenue’s case was illegal, then the entire superstructure built thereon must also fall and the petitioner got orders for procession his vehicle.
