| Case ID |
eba79384-da57-4731-9049-94b2776012b9 |
| Body |
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| Case Number |
S.A.O. No. 157 of 2004 |
| Decision Date |
Nov 30, 2006 |
| Hearing Date |
|
| Decision |
The appeal filed by Imtiaz Ahmad and Muhammad Amjad was dismissed on the grounds that the seized goods did not fall within the purview of the relevant sections of the Customs Act, 1969. The court upheld the decision of the Customs, Excise and Sales Tax Appellate Tribunal, stating that the goods were smuggled and therefore could not be released on payment of redemption fine due to the provisions outlined in S.R.O. 374(I)/2002. The Tribunal's findings were consistent with the law, and the High Court found no grounds for interference. The court emphasized that the discretionary powers under section 181 of the Customs Act had been restricted by the S.R.O., and thus, the question of releasing goods on payment of fine did not arise in this case. |
| Summary |
This case revolves around the confiscation of goods under the Customs Act, 1969, specifically focusing on sections relating to smuggling and the discretionary powers of customs authorities. The appellants argued that their confiscated goods should be released upon payment of a redemption fine, as other similar cases had been treated leniently. However, the court ruled that the goods in question were smuggled, citing a lack of evidence that they were imported through the declared routes. The decision highlights the legal framework governing customs regulations and the limitations placed on discretionary powers by notifications like S.R.O. 374(I)/2002. The ruling underscores the importance of adhering to established customs laws and the implications of smuggling on trade practices. The case serves as a precedent for future customs disputes, emphasizing that arbitrary exercise of discretion is not permissible when statutory guidelines are in place. |
| Court |
Peshawar High Court
|
| Entities Involved |
Customs, Excise and Sales Tax Appellate Tribunal,
Collector Customs
|
| Judges |
SHAH, JEHAN KHAN,
EJAZ AFZAL KHAN
|
| Lawyers |
Imtiaz Ahmed
|
| Petitioners |
Muhammad Amjad,
Imtiaz Ahmed
|
| Respondents |
COLLECTOR CUSTOMS, PESHAWAR
|
| Citations |
2007 SLD 1677,
2007 PTD 789
|
| Other Citations |
PLD 1991 SC 14,
PLD 1982 Lah. 608,
1989 MLD 4592,
2006 SCMR 705
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
2(s),
9,
10,
15,
181,
196
|