1983 PLP 522 (SCMR)
MESSRS VULCAN COMPANY LTD. — Petitioner Versus GOVERNMENT OF PAKISTAN AND OTHERS-Respondents,
| Citation | 1983 PLP 522 (SCMR) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | MESSRS VULCAN COMPANY LTD. — Petitioner Versus GOVERNMENT OF PAKISTAN AND OTHERS-Respondents, |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1983 PLP 522 (SCMR)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1983 PLP 522 (SCMR)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1983 PLP 522 (SCMR) (MESSRS VULCAN COMPANY LTD. — Petitioner Versus GOVERNMENT OF PAKISTAN AND OTHERS-Respondents,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shaikh Shaukat, Senior Advocate Supreme Court and Maqbool Ahmad Qadri, Advocate-on-Record for Petitioner:
- Date of hearing : 7th February, 1983.
- Shaikh Shaukat, Senior Advocate Supreme Court and Maqbool Ahmad Qadri, Advocate‑on‑Record for Petitioner:
Headnotes / Summary
(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. Nemo for the State.
Judgment & Decree
MUHAMMAD AFZAL ZULLAH, J.‑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.