AMJAD ALI vs The COLLECTOR OF CUSTOMS, ADJUDICATION,ISLAMABAD Ss — 2022 PTD 427 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 427 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AMJAD ALI vs The COLLECTOR OF CUSTOMS, ADJUDICATION,ISLAMABAD Ss
Subject matter: Civil
Provisions referred to: S. 17; S. 2; 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

AMJAD ALI VS The COLLECTOR OF CUSTOMS, ADJUDICATION,ISLAMABAD Ss. 17 & 2(s)---Detention, seizure and confiscation of goods---Smuggling---Goods purchased in open market---Presumption---Scope---Anti-Smuggling Staff of Directorate General of Intelligence and Investigation (Customs) intercepted a truck loaded with 40 feet container and found foreign made juice---Loaded foreign origin goods along with truck and container were detained under S.17 of the Customs Act, 1969---Collector of Customs ordered outright confiscation of seized goods, however, gave an option to the owner of the truck/trailer to redeem the same against redemption fine of 20% of the customs appraised value---Contention of appellant was that he had purchased the goods in open market and was transporting the goods to another district---Contention of respondent was that no import documents were available with the appellant but admitted that the bilty was available with him---Validity---Place from where the goods were taken into possession by the customs staff was far away from the border area so it could safely be presumed that transportation of the goods did not fall under S.2(s) of Customs Act, 1969---Section 2(s) of Customs Act, 1969, clearly depicted that the "smuggling" meant to bring or take out of Pakistan, in breach of any prohibition or restriction for the time being in force---Appeal was allowed, in circumstances.

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