COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, PESHAWAR vs FAISAL RASOOL Ss — 2021 PTD 1360 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 1360 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, PESHAWAR vs FAISAL RASOOL Ss
Subject matter: Tax & Customs
Provisions referred to: S. 3---R; S. 139; 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

COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, PESHAWAR VS FAISAL RASOOL Ss.2(c), 16, 139 & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Reference---Gold, non-declaring of---Respondent was accused of bringing gold jewelry for aboard which was identified during luggage scanning by Airports Security Force (ASF) personnel---Validity---Foreign origin gold jewelry was detected by scanning machine of ASF, which was handed over to Customs Authorities---On weighing the jewelry was found 1000.75 grams (gross) and net weight 865.230 grams---Respondent should have been given opportunity for declaring the goods carried by him in accordance with mandatory provision of S.139 of Customs Act, 1969---High Court declined to interfere in order passed by Customs Appellate Tribunal as the matter was rightly decided in favour of respondent through appreciation of facts and proper application of law---Reference was dismissed in circumstances.

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