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COLLECTOR MODEL CUSTOMS COLLECTORATE OF GAWADAR vs Syed SHABBIR AHMED SHAH S — 2023 PTD 662 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2023 PTD 662 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2023
Reporter
PTD
Parties
COLLECTOR MODEL CUSTOMS COLLECTORATE OF GAWADAR vs Syed SHABBIR AHMED SHAH S
Subject matter
Tax & Customs
Provisions referred to
S. 196---R

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 MODEL CUSTOMS COLLECTORATE OF GAWADAR VS Syed SHABBIR AHMED SHAH S.196---Reference---Redemption fine---Release of vehicle---Tampered chasis number---Authorities were aggrieved of release of vehicle which was confiscated for smuggling of petrol---Customs Appellate Tribunal released the vehicle on deposit of 20% redemption fine---Validity---Vehicle in question had tampered chasis number and same was proved from unchallenged forensic report---Vehicle was rightly confiscated by Custom Authorities---Customs Appellate Tribunal committed grave error by releasing vehicle in question subject to payment of 20% redemption fine on its custom value---High Court set aside the order passed by Customs Appellate Tribunal which overlooked forensic report vis-à-vis tempered chasis number and order of authorities confiscating vehicle was upheld---Reference was allowed, in circumstances.

Other judgments reported in 2023 PTD

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