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AMAN ULLAH versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE AND 4 OTHERS


Sections 156 (89) and 196 of the Transfer of Property Act (IV of 1882), section 41 order for the possession and seizure of the vehicle by the tribunal, the release of the vehicle on the payment of taxes and taxes (the appellant) was innocent. Claiming his unconditional release and having received the maximum relief already available for consideration by the Buena Fide buyer, the Buena Fide buyer will not apply to the confiscated goods under the provisions of the Customs Act, 1969. The buyer will not be excluded from the duty to pay the customs duty. And fines, etc. High Court dismissed the appeal in the circumstances

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