RAZ TEXTILES, A PROPRIETORSHIP CONCERN vs The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss — 2025 PTD 1053 ISLAMABAD

Case information

Citation: 2025 PTD 1053 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: RAZ TEXTILES, A PROPRIETORSHIP CONCERN vs The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 32; 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

RAZ TEXTILES, A PROPRIETORSHIP CONCERN VS The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss.32 & 156(1)---False statement, error etc.---Imposing of penalty---Procedure---Confiscation of goods---Collector Customs (Adjudication)---Jurisdiction---Where charge brought against a person is in terms of S. 32(1) of Customs Act, 1969, goods can only be confiscated to the extent that the person is found to have committed an offence punishable in terms of S. 156(1) read together with S. 32 of Customs Act, 1969---For the allegation against an importer that he has committed an offence, the penalty for which includes confiscation of goods, such penalty cannot be imposed until after the person is found guilty of the offence and is so convicted by a Special Judge competent to try the offence under provisions of Customs Act, 1969---Collector Customs (Adjudication) as an executive functionary is clearly vested with no authority to conduct trial and convict an importer for an offence under S. 32(1) read together with S. 156(1) of Customs Act, 1969.

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