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DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs DIGICOM TRADING (PVT — 2024 PTD 90 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2024 PTD 90 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2024
Reporter
PTD
Parties
DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs DIGICOM TRADING (PVT

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, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS DIGICOM TRADING (PVT.) LIMITED Ss.32-B & 196---Reference---Criminal proceedings, findings on---Customs Appellate Tribunal---Jurisdiction---Civil and criminal findings---Scope---Importer was aggrieved of findings of Customs Appellate Tribunal on criminal aspect of the matter while deciding civil proceedings---Validity---Criminal proceedings were initiated against importer which were pending---Customs Appellate Tribunal while deciding the matter could not discuss criminal aspect of the matter---Civil matter and criminal matters though parametria to each other, but findings in one matter were neither conclusive nor binding upon the other---Customs Appellate Tribunal was not justified in dilating upon the matter concerning criminal aspects, as the same could influence, prejudice and hamper the proceedings which were pending---Customs Appellate Tribunal was the last fact finding authority in respect of factual aspects but while deciding the appeal had dilated upon criminal aspects of the case and the same was not justified---Such observations made by Customs Appellate Tribunal could influence or prejudice the matter pending before Criminal Court---High Court declared that findings given by Customs Appellate Tribunal on criminal aspects could only be treated as academic in nature and would neither influence nor prejudice Trial Court dealing with the prosecution---High Court directed the Trial Court to pass an independent order based on the facts placed before it strictly in accordance with law---Reference was disposed of accordingly.

Other judgments reported in 2024 PTD

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