| Case ID |
09692f85-77d5-41dd-8dae-145004772ae7 |
| Body |
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| Case Number |
Custom Reference No.4 of 2011 |
| Decision Date |
Oct 12, 2011 |
| Hearing Date |
Oct 12, 2011 |
| Decision |
The Islamabad High Court dismissed the reference filed against the judgment dated June 30, 2011, passed by the Appellate Tribunal (Customs, Federal Excise and Sales Tax). The court concluded that the appeal by the Director General of Intelligence and Investigation was valid and upheld the confiscation of smuggled goods. The court found no questions of law were raised that would warrant a reference under section 196 of the Customs Act, 1969. Furthermore, the court determined that the original confiscation of the goods was lawful, and the petitioner failed to provide sufficient evidence to overturn the decision. |
| Summary |
In the case of Custom Reference No.4 of 2011, the Islamabad High Court addressed the legal implications of the Customs Act, 1969 regarding the confiscation of goods. The primary focus was on the validity of the appeal filed by the Director General of Intelligence against the decision of the Customs Appellate Tribunal. The court emphasized that only questions of law could be raised in such references, and since no substantial legal question was presented, the reference was dismissed. The court reaffirmed the authority of the Customs Appellate Tribunal and ruled that the confiscation of the smuggled black tea was justified. This case highlights the importance of adhering to legal procedures in customs matters and the limitations of appealing decisions based solely on factual disputes. |
| Court |
Islamabad High Court
|
| Entities Involved |
Customs Appellate Tribunal,
Director General Intelligence,
Adjudicating Authority
|
| Judges |
IQBAL HAMEED-UR-REHMAN,
MUHAMMAD ANWAR KHAN KASI
|
| Lawyers |
|
| Petitioners |
|
| Respondents |
CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND 3 OTHERS
|
| Citations |
2012 SLD 751,
2012 PTD 44
|
| Other Citations |
Collector of Customs, Karachi v. Messrs Ali Enterprises, Karachi 2006 PTD 651,
Collector of Customs, Customs House, Peshawar v. Waheed Gul 2010 PTD 1781
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
168,
179,
196
|