COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs DIYAR MUHAMMAD KHAN Ss — 2021 PTD 962 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 962 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs DIYAR MUHAMMAD KHAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 8---N; S. 8; S. 168; Foreign Exchange Regulations Act (VII of 1947); Foreign Exchange Regulations Act; 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 CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS DIYAR MUHAMMAD KHAN Ss.2(s), 168 & 196---Foreign Exchange Regulations Act (VII of 1947), S.8---Notification No.SRO 760(I)/2013 dated 2-9-2013---"Smuggling"---Seizure of goods---Option to declare the goods---Customs authorities detected gold Bullion Suisse in personal luggage of accused-respondent at his arrival in Pakistan---Instead of offering accused-respondent to declare his goods, the same was seized---Validity---Accused-respondent did not conceal goods and relevant Officer of Customs Department while noticing goods in bag of accused-respondent as goods not imported in violation of S.8 of Foreign Exchange Regulations Act, 1947 or Import Policy / State Bank of Pakistan Regulation, then by not offering option to accused-respondent for declaration of goods and seizure in terms of S.168 of Customs Act, 1969, was not warranted under the law---Customs Appellate Tribunal rightly allowed release of goods of accused-respondent on payment of applicable duties and taxes---Reference was dismissed, in circumstances.

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