HAMDAAN ENTERPRISES vs COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR Ss — 2021 PTD 1273 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 1273 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: HAMDAAN ENTERPRISES vs COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 16; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

HAMDAAN ENTERPRISES VS COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR Ss.16, 17 & 194---Prohibition and restriction on import of certain goods---Detention, seizure and confiscation of such goods---Release of perishable goods subject to payment of leviable duties and taxes --- Adjudication under the Customs Act, 1969---Scope---Petitioner sought release of goods seized on ground of having been brought into the country in violation of S.16 of Customs Act, 1969---Contention of petitioner was that said goods were perishable in nature having expiry dates, and therefore same ought to be released after payment of all leviable taxes and duties---Validity---High Court directed Department to immediately release stock of petitioner which was perishable subject to payment of leviable tax and duties, which would remain with Department as security pending adjudication of appeal of petitioner and furthermore directed that other material seized should not auctioned till decision of appeal of petitioner before Customs Tribunal---Constitutional petition was disposed of, accordingly.

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