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FAIZA BASIR SYED vs CUSTOMS APPELLATE TRIBUNAL Ss — 2025 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2025 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2025
Reporter
PTD
Parties
FAIZA BASIR SYED vs CUSTOMS APPELLATE TRIBUNAL Ss
Subject matter
Criminal

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

FAIZA BASIR SYED VS CUSTOMS APPELLATE TRIBUNAL Ss. 196 & 202---Customs Recovery Rules, 1992, Rr. 7 & 8---Reference---Recovery of customs duty---Liability of directors of importer company---Applicant / director of importer company was aggrieved of attachment of her house to seek recovery of outstanding duties and taxes for goods imported by respondent / company---Validity---At the relevant time Customs Recovery Rules, 1992 did not contain any provision intended to impose liability on directors for payment of taxes and duties owned by importer company or to bring into the net the transaction for transfer of property in dispute or to declare applicant / director and her mother as defaulter---Applicant / director when confronted with proclamation of attachment of her property, rightly filed application for becoming party to appeal of company in order to support its case against order-in-original---Customs Appellate Tribunal having allowed application of petitioner / director was required to adjudicate upon her claim which it in fact did through its order by rejecting the same on merits---Petitioner / director rightly filed reference before High Court---High Court decided all the questions in affirmative in favour of applicant / director---Reference was allowed, in circumstances.

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