DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs NASIR UL HAQ S — 2022 PTD 1193 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1193 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs NASIR UL HAQ S
Subject matter: Tax & Customs
Provisions referred to: S. 168---SRO

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

DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS NASIR UL HAQ S.168---SRO No.499(I)/2009, dated: 13-06-2009---Seizure of things liable to confiscation---Scope---Question before High Court was whether a vehicle used in smuggling could be released in terms of SRO No.499(I)/2009, dated: 13-06-2009---Validity---SRO No.499(I)/2009, dated: 13-06-2009 expressly excluded smuggled items and conveyances carrying smuggled items from the purview of the relief granted therein---Release of a confiscated vehicle carrying smuggled goods could not be sanctioned in lieu of payment of a redemption fine---Question framed for determination was answered in the negative---Reference application was allowed.

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