DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION vs AWAIS KHALID Ss

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DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION VS AWAIS KHALID Ss.2(kk), 163, 168 & 196---Reference---Scope---Smuggled goods---Raid on warehouse---Authorities seized goods lying in warehouse of respondent on the plea of smuggled goods---Customs Appellate Tribunal set aside the order passed by authorities---Validity---Respondent had discharged his burden to possess the goods under lawful import and authorities failed to establish its allegation of smuggling---Authorities merely based their case on contravention report, which was held by Customs Appellate Tribunal to be based upon conjectures and surmises---High Court in its jurisdiction under Reference was only to confine itself to questions of law and was not to decide controversy of fact to interfere in orders passed by Customs Appellate Tribunal unless any illegality or jurisdictional defect going to roots of the matter was pointed out in the same, which could have resulted in miscarriage of justice or perverse decision by the Appellate Tribunal, which without deeper appreciation of disputed facts on the face of record appeared in the given circumstances of the case as not sustainable, and the view taken by the Appellate Tribunal was not possible under any circumstances---High Court declined to answer question referred by authorities as the same was un-necessary for just decision of the matter and without any substance---Reference was dismissed, in circumstances. S.196---Reference---advisory jurisdiction of High Court---Scope---High Court in its advisory jurisdiction under Reference is not bound to answer each and every question of law proposed for its decision--- High Court can refuse to answer any question if it reaches the conclusion that substantial question of law has not arisen from decision of Customs appellate Tribunal or decision of the question is not necessary in given circumstances of the case or does not have any bearing on end result of the case and amounts to an academic discussion only.

DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION vs AWAIS KHALID Ss — 2022 PTD 1755 LAHORE-HIGH-COURT-LAHORE

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