The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA vs ABDUL RAHIM R — 2022 PTD 1634 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2022 PTD 1634 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2022
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA vs ABDUL RAHIM R
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

The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA VS ABDUL RAHIM R.58---approval for auction of goods---Scope---Department confiscated twenty one chassis frames for having been smuggled---Collector (adjudication) ordered for confiscation of the goods as well as the vehicle in which the goods were being smuggled and ordered that the chassis frames be either cut into pieces or their chassis numbers may be removed/defaced/disfigured prior to their disposal in order to prevent their subsequent conversion to used trucks/vehicles---alleged owner filed appeal before the appellate Tribunal---appellate Tribunal vide impugned order accepted the request of the department and observed that auction of the goods was allowed without cutting of chassis frames---Department assailed such order through the instant reference application---Validity---Perusal of impugned order revealed that there was no direction of the appellate Tribunal with regard to auction or otherwise of the chassis frames---appellate Tribunal had permitted the department to continue its past practice---Department was to continue or discontinue its past practice---appellate Tribunal had not directed the department to auction the seized goods---Points raised in the reference were not convincing to interfere in the findings of the appellate Tribunal----Reference application was dismissed.

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