COLLECTOR OF CUSTOMS, MODEL COLLECTORATE OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE, KARACHI vs NIAZ MUHAMMAD Ss — 2022 PTD 1174 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1174 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL COLLECTORATE OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE, KARACHI vs NIAZ MUHAMMAD Ss
Subject matter: Tax & Customs

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 COLLECTORATE OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE, KARACHI VS NIAZ MUHAMMAD Ss.157 & 2(s)---S.R.O. No.499(I)/2009, dated 13-6-2009---Constitution of Pakistan, Art. 199---Constitutional petition---Smuggling---Seizure of things liable to confiscation---Extent of confiscation---Scope---Dumper truck was intercepted, post a chase on the highway, and inside a concealed specially designed tank was discovered loaded with ostensibly smuggled diesel---Pursuant to a show-cause notice, an order-in-original was rendered, whereby diesel was confiscated, however, the truck was allowed release while placing reliance on SRO No.499(I)/2009, dated: 13-06-2009---In the order-in-appeal, the outright confiscation of the truck was also ordered---Appellate Tribunal set aside the order-in-appeal and restored the order-in-original---Reference application filed by department assailed order passed by Appellate Tribunal whereas a constitutional petition was also filed seeking implementation of the order-in-original ---Validity---Petitioner was cleaner of the truck, arrested along with the driver at the time when the diesel and truck were apprehended---Powers under Art.199 of the Constitution could be exercised upon application of an aggrieved person---Petitioner was not an aggrieved person, as such, he had no locus standi to maintain the constitutional petition---Release of a confiscated vehicle carrying smuggled goods could not be sanctioned in lieu of payment of a redemption fine pursuant to clause (b) of the S.R.O. No.499(I)/2009, dated: 13-06-2009---Impugned order was not in dissonance with the law, hence, could not be sustained---Findings contained in the order-in-appeal were incorrect appreciation of law---Reference application was allowed and constitutional petition was dismissed.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English