1. Allowed.
2. Vide this application it has been prayed on behalf of the petitioner that the amount deposited by the respondents in compliance with the order of this Court dated 10-3-2004 be released to them.
In support of the application, learned counsel for the Petitioner submits that the Customs authorities had detained the Petitioner's truck from which allegedly a huge consignment of smuggled cigarettes were recovered. Thereafter a show-cause notice was issued to the driver of the truck calling upon him to explain as to why the seized goods be not confiscated and penal action be not initiated against them for violation of law i,e, Customs Act, 1969.
' Against such order the Petitioner who is the owner of the goods in question filed Customs Appeals before the Customs, Excise and Sales Tax Appellate Tribunal, Karachi, and vide order, dated 3-12- 2002 the said Appeals were allowed on the basis that no show-cause notice was issued to the Petitioner under section 168(2) of the Customs Act, 1969. The said order was appealed against by the Customs Department before this Court, which order was upheld and even the Honourable Supreme Court of Pakistan has upheld the order of the Tribunal. Thereafter, subject Petition was filed with the prayer that the goods be returned to the Petitioner. As the goods had been auctioned, therefore, the Customs authorities were ordered by this Court to deposit the amount of auction money of Rs,22,00,000 with the Nazir of the Court. In view of the foregoing facts, the learned counsel for the Petitioner has prayed that such amount be released to the petitioner.
' Mr. Raja Muhammad Iqbal, Advocate, appearing ' for the Department submitted that the orders of the High Court as well as the apex Court although against the Department given it an opportunity to proceed against the Petitioner in accordance with law. He, therefore, prays that till this opportunity is availed the deposited amount may not be released to the Petitioner.
' We have heard both the learned counsel and asked Mr. Raja Muhammad Iqbal to demonstrate to us as to what other legal steps the Customs Department proposes to take in order to deprive the Petitioner from the amount so far deposited by the Customs authorities. Mr. Raja Muhammad Iqbal has not been able to answer the query. Hence we are of the view that once the impugned order of the Tribunal has been upheld right up to the apex Court nothing further remains to be done in the matter. Admittedly, there is an allegation against the person found with the goods in question viz. Of smuggling but the same cannot be established by the Customs authorities due to the reason that show-cause notice was not issued to the owner of the goods in question. Consequently, we are of the opinion, that the Petitioner is entitled to the amount deposited with the Nazir of the Court by the Customs Department. Nazir shall release the same within two days to the Petitioner after proper identification and verification alongwith profit etc. Application stands disposed of.
3. In view of the foregoing learned counsel for the petitioner does not press this Application for contempt which is dismissed as such.