COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI vs Syed JAVED AHMED Ss — 2022 PTD 8 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 8 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI vs Syed JAVED AHMED Ss
Subject matter: Tax & Customs
Provisions referred to: S. 139; S. 156; 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, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI VS Syed JAVED AHMED Ss.139 & 2(s)---Declaration of passenger or crew of baggage---Smuggling---Verbal declaration---Scope---Question before High Court was whether the Appellate Tribunal had not erred in applying Ss.139 & 142 of the Customs Act, 1969, by allowing the re-export of jewelry which was brought in violation of Customs Act, 1969---Respondent had arrived through a passenger flight from abroad, he was asked to declare if he was carrying any goods to be declared on which he told he had jewelry---Declaration in terms of S.139 of Customs Act, 1969, could be verbal---Verbal declaration was accepted as the respondent was in the arrival hall when he was asked to declare---Respondent had opted for authorized route to bring the goods in the jurisdiction---Prima facie there was no element of smuggling---Clause (89) of S.156(1) of the Customs Act, 1969, was of no avail as the prosecution had failed to establish that the accused was making an attempt to smuggle the goods into or out of Pakistan and the consequences of Cl. (8) were not attracted---No concrete evidence existed to prove that the goods were attempted to be smuggled nor even a case of reasonable suspicion was made out---Reference application was dismissed.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English