COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs NOOR SHER ALI Ss — 2021 PTD 822 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 822 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs NOOR SHER ALI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 163; 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 CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI Ss. 168, 162 & 163---Seizure of things liable to confiscation---Power to issue search warrant to search and arrest without warrant---Scope---Department conducted raid and recovered huge amount of foreign origin smuggled cloth, which was ordered to be confiscated---Appellate Tribunal allowed the appeal mainly on the ground that the search and seizure was conducted in violation of Ss. 162 & 163 of the Customs Act, 1969---Validity---Raid was allegedly supervised by Assistant Collector and Superintendent, however, the recovery memo. was not signed by the Assistant Collector---Assistant Collector had not recorded reasons as provided by S.163 of Customs Act, 1969, to dispense with the requirement of obtaining search warrant, which was a condition precedent before conducting the raid on any premises---Nothing was available on record to justify the raid i.e. the solid reasons if the time was wasted in obtaining the search warrant, the party concerned would either remove the said goods from the premises or would frustrate the said search and seizure---Absence of reasons rendered the entire process of search and seizure nullity in the eyes of law---Impugned seizure and raid was conducted in violation of S.163 of the Customs Act, 1969---Reference was answered accordingly.

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