| Case ID |
2628a9f9-3a95-4dd9-b98b-77c1c27a396d |
| Body |
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| Case Number |
Customs Reference No. 16 of 2015 |
| Decision Date |
Sep 09, 2020 |
| Hearing Date |
Aug 27, 2020 |
| Decision |
The Islamabad High Court dismissed the reference application filed by Muhammad Zubair, affirming the order of the Customs Appellate Tribunal which had upheld the confiscation of 23,664 grams of gold on the grounds that it was smuggled into Pakistan. The Court found no merit in the appellant's claims regarding the legality of the import documents, emphasizing that the gold had been illegally brought into the country by the carrier, Syed Waqas Ali Shah. The decision highlighted that the Collector of Customs acted within legal bounds in adjudicating the case and that the proceedings were completed within the statutory period, thus dismissing the reference application without further questions. The ruling reinforced the principle that only substantial questions of law are to be entertained in such references. |
| Summary |
In the case of Customs Reference No. 16 of 2015, the Islamabad High Court addressed the legal complexities surrounding the confiscation of gold alleged to be smuggled. The case revolved around Muhammad Zubair's claim of lawful import under the Entrustment Scheme, countered by the Customs authorities' assertions of smuggling violations. The Court analyzed the validity of the import documents and the circumstances of the seizure, ultimately concluding that the gold in question was indeed smuggled. This case underscores the stringent regulations governing the import and export of precious metals in Pakistan, as stipulated in the Customs Act and the Imports and Exports (Control) Act. Legal practitioners should note the emphasis on the necessity of valid documentation and compliance with procedural requirements to avoid severe penalties associated with smuggling. The decision serves as a crucial reference for future cases involving customs violations, highlighting the importance of adhering to legal frameworks established for trade and commerce. |
| Court |
Islamabad High Court
|
| Entities Involved |
Messrs Global Enterprises,
Messrs Motiwala Jewelers LLC Dubai
|
| Judges |
MIANGUL HASSAN AURANGZEB,
JUSTICE LUBNA SALEEM PERVEZ,
MUHAMMAD ZUBAIR
|
| Lawyers |
Tofeeq ul Irfan Raja,
Ch. Mohammad Nawaz,
Ghulam Jafar
|
| Petitioners |
Muhammad Zubair
|
| Respondents |
7 OTHERS,
CUSTOMS APPELLATE TRIBUNAL, ISLAMABAD
|
| Citations |
2020 SLD 2021,
2020 PTD 1843,
2021 PTCL 324,
(2021) 124 TAX 479
|
| Other Citations |
Commissioner Income Tax v. Hassan Associate (Pvt.) Ltd. 1994 SCMR 1321,
Commissioner Inland Revenue, Zone-Ill Large Taxpayers Unit, Lahore v. Messrs Tetrapak Pakistan Limited 2020 PTD 917,
Commissioner of Income Tax, Companies, Lahore v. Crescent Art Fabric Limited, Lahore 2001 PTD 2553,
Muhammad Umer v. Commissioner Income Tax 2009 PTD 284
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
2(s),
16,
156(1)(8),
157,
158,
179(3),
196,
3(1)
|