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---Power to search and arrest without warrant---Scope---Law through the requirement of S.163 of Customs Act, 1969, envisaging for the pre-existence of the grounds for belief of Customs Officer to be recorded before the raid by the customs officer concerned, to ensures that the search warrant is made for a bona fide purpose and on reasonable grounds which can be tested later, if challenged by the aggrieved party.

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