DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION vs TAIMUR TARIQ BUTT Ss — 2023 PTD 63 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 63 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION vs TAIMUR TARIQ BUTT Ss
Subject matter: Tax & Customs
Provisions referred to: S. 196---

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

DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION VS TAIMUR TARIQ BUTT Ss.2(kk), 163, 168 & 196---Reference---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---Authorities failed to establish that goods were smuggled---Respondent had discharged his burden to possess the goods under lawful import documents and authorities failed to establish its allegation of smuggling---Customs Appellate Tribunal made such finding after due appreciation of record---Deciding such question of law by High Court was merely an exercise in futility as final result of the matter would not be changed by deciding same question in favour of either of the parties---Question of fact which was converted into one of law merely by use of phraseology as usual to frame questions of law, could not be answered---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---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.

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