Can the confiscated vehicle be released?
PLJ 2013 Tax Cases ( · Supreme Court of Pakistan
This case concerns an oil tanker that was seized in a customs case and later ordered confiscated and auctioned by the Special Judge Customs and Taxation in Karachi. The vehicle's owner challenged this order, arguing that Customs Courts do not have the legal authority to order confiscation and auction of seized goods. Instead, that power belongs to customs adjudicating authorities and the Customs Appellate Tribunal under specific provisions of the Customs Act, 1969.
The Sindh High Court agreed with the appellant. Relying on an earlier Supreme Court ruling, the judge explained that criminal proceedings before a Special Judge (to punish smuggling) and adjudication proceedings before customs officers (to decide whether goods should be confiscated) are separate and independent processes, even though they arise from the same law. The court found it was especially wrong for the Special Judge to order confiscation and auction when adjudication proceedings over the same vehicle were already pending before customs authorities and an appeal was pending before the Customs Appellate Tribunal.
The court therefore set aside the Special Judge's order regarding confiscation and auction of the vehicle. However, it did not order the vehicle released outright. Instead, it allowed the owner to apply for release of the vehicle to the proper authority, the customs adjudicating officer or the Appellate Tribunal, who were directed to decide the request within two weeks.
This case matters because it clarifies that courts handling customs criminal cases cannot bypass the specialized administrative process for deciding the f
یہ مقدمہ ایک آئل ٹینکر سے متعلق ہے جسے کسٹمز کے ایک مقدمے میں ضبط کیا گیا تھا اور بعد ازاں کراچی میں اسپیشل جج کسٹمز اینڈ ٹیکسیشن نے اسے ضبط کرکے نیلام کرنے کا حکم دیا تھا۔ گاڑی کے مالک نے اس حکم کو چیلنج کیا اور موقف اختیار کیا کہ کسٹمز عدالتوں کو ضبط شدہ مال کی ضبطی اور نیلامی کا حکم دینے کا قانونی اختیار حاصل نہیں ہے۔ بلکہ یہ اختیار کسٹمز ایکٹ 1969 کی مخصوص دفعات کے تحت کسٹمز کے عدالتی (ایڈجوڈیکیٹنگ) حکام اور کسٹمز اپیلیٹ ٹریبونل کے پاس ہوتا ہے۔
سندھ ہائی کورٹ نے اپیل کنندہ کے مو