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. 181; 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---Provisions of S. 181 of Customs Act, 1969, empower the adjudicating officer to provide an option to the owner of the goods to pay such fine in lieu of confiscation of the goods as the officer think fit, after confiscation of goods. Head NotesCase Description

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