COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI S — 2022 PTD 477 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 477 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI S
Subject matter: Tax & Customs
Provisions referred to: S. 181---O; S. 16; 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

COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI S.181---Option to pay fine in lieu of confiscated goods---Scope---Section 181 of Customs Act, 1969, also empowers the Board to fix the amount of fine which, in lieu of confiscation, shall be imposed on any goods or class of goods imported in violation of the provisions of S. 16 or any other law for the time being in force. Head NotesCase Description

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