| Case ID |
228626a3-7868-4dd4-99c2-cdf1434350e6 |
| Body |
View case body. Login to View |
| Case Number |
Constitution Petition No. 944 of 1984 |
| Decision Date |
Jun 11, 1989 |
| Hearing Date |
|
| Decision |
The Sindh High Court allowed the petition, declaring the impugned orders as being without lawful authority. The case was remanded to the relevant respondent to allow the petitioners to produce evidence regarding the documents of the betel-nuts and any other evidence they wish to present. The court found that the jurisdiction objection raised by the petitioners could not be entertained as it was not raised at the earliest opportunity. Additionally, the court noted that important evidence regarding the purchase of the betel-nuts had not been adequately considered in the earlier proceedings. |
| Summary |
The case revolves around a constitutional petition filed against the orders of the Central Board of Revenue regarding the confiscation of goods under the Customs Act, 1969. The petitioners contested the jurisdiction of the tribunal and the consideration of key evidence in the confiscation proceedings. The Sindh High Court ruled in favor of the petitioners, emphasizing the importance of addressing jurisdictional issues at the earliest opportunity and the necessity of considering all material evidence. The case highlights procedural fairness in administrative proceedings and the rights of petitioners under constitutional jurisdiction. Keywords: Customs Act, confiscation, jurisdiction, Sindh High Court, evidence, procedural fairness. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AJMAL MIAN, C.J.,
QAISER AHMED HAMIDI, J
|
| Lawyers |
Rashid Munir Ahmad,
Abul Khair
|
| Petitioners |
LOUNG and others
|
| Respondents |
CENTRAL BOARD OF REVENUE and others
|
| Citations |
1989 SLD 1022,
1989 MLD 4596
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
157,
157(2),
159(1)(8)(89)
|