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Criminal Petition for Special Leave to Appeal No. 941/1982, decided on 7th February, 1983.
(On appeal from the judgment and order of the Lahore High Court; dated 3rd October, 1982 in W. P. No. 3807/1982).
----Art. 185(3) read with Customs Act (IV of 1969), S. 156(ii)‑Levy of Custom duty‑Car smuggled into Pakistan in contravention of relevant custom and import law‑High Court holding that incidence of custom duty and sales tax falls on such case and that person for time being owner thereof liable to pay customs duty and sales tax‑Leave to appeal refused.
Shaikh Shaukat, Senior Advocate Supreme Court and Maqbool Ahmad Qadri, Advocate‑on‑Record for Petitioner:
Nemo for the State.
Date of hearing : 7th February, 1983.
Leave to appeal has been sought from judgment dated 3‑10‑1982 of the Lahore High Court ; whereby a con stitutional petition arising out of a case under the Customs Act, 1969, was dismissed.
2. Petitioner's challenge was to the levy of customs duty and Sales taxes on a Mercedes Benz car in its possession which had been smuggled into Pakistan in contravention of the relevant Import and Custom Law. Although it was exonerated of the actual act of smuggling, yet acquisition possession by it of the car was held to have created the liability.
3. It has been held by the High Court that in the circumstances like those in the present case incidence of custom duty and sales tax falls on goods imported; and, the person who is for the time being the owner, is liable to pay them if he wishes to retain them.
4. Learned counsel in seeking leave to appeal has contended that section 156(11) of the Customs Act inter alia relied upon by the Custom authorities is not attracted because according to him it applies only to those goods which are imported with the intention of re‑exporting them. We do not agree with him. The language used in the provision is comprehensive enough to apply to the present case. The case decided by this Court on questions relatable to section 167 of the Sea Customs Act and cited by the learned counsel are of no help to the petitioner.
6. There is no merit in this petition and the same is accordingly dismissed.
Petition dismissed.
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