4188/2020 Const. P. M/s Panjgour Goods Transport and Co. (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
4188/2020 Const. P. M/s Panjgour Goods Transport and Co. (Petitioner) V/S Fed. of Pakistan and Others (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 11-OCT-21
The proposition whether the events, as disclosed in the respective seizure reports of all three references followed by show cause notices and passing of Order-in-Originals, could be distinguished from the frame of SRO 499(I)/2009 as far as owners plea is concerned. Preamble (b) of the aforesaid SRO provides that the option shall not be given to pay fine in lieu of confiscation in respect of a vehicle which is defined as good/goods in terms of sub-clause (b) of the said preamble. Thus, a lawfully registered vehicle/conveyance, having packages and containers inside, found carrying smuggled goods, in false cavities or were being used exclusively or wholly for transportation of offended goods under clause (s) of Section 2 of Customs Act, 1969 becomes a subject matter of such offence. This clause (b) has emphasized that a vehicle or conveyance used exclusively or wholly for transportation of offended goods cannot be distinguished from the one having packages and containers inside as such conveyance having packages and containers are inclusive of such definition of vehicle/conveyance.