Legal Case Summary

Case Details
Case ID 228626a3-7868-4dd4-99c2-cdf1434350e6
Body View case body.
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)