PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT) KHUZDAR CAMP OFFICE AT CUSTOM HOUSE GADDANI vs ATTAULLAH Ss — 2025 PTD 373 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2025 PTD 373 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2025
Reporter
PTD
Parties
COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT) KHUZDAR CAMP OFFICE AT CUSTOM HOUSE GADDANI vs ATTAULLAH Ss
Subject matter
Tax & Customs
Provisions referred to
S. 196; 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

COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT) KHUZDAR CAMP OFFICE AT CUSTOM HOUSE GADDANI VS ATTAULLAH Ss. 196, 2(s), 16 & 156(1), (8), (89)---Factual controversy---High Court powers of---Seizure of smuggled goods / vehicle---Collectorate of Customs filed Reference against judgment passed against it by Customs Appellate Tribunal (Tribunal)---Validity---Record reveals that the Adjudicating Authority of Customs has not disputed the Goods Declaration (GD) but rejected the plea of the claimant that GD did not match with the seized truck---Said findings of the Seizing Authority were based on assumption as no reference of any other admissible documents in said respect was given---Tribunal in (relevant two paragraphs of) impugned judgment has not only explained about the excess item but also explained the reason regarding the different number of the truck by going through the documentary evidence which judgment reflects that throughout the proceedings only factual questions with regard to excess of their items and difference of truck number was involved which have been properly decided by the Tribunal---Section 196 of the Customs Act, 1969, envisages that it is the Tribunal which is the forum meant for determining factual aspects---High Court under S. 196 of the Customs Act, 1969, is confined to consider the question of law---Applicant instead of making its case on law point emphasized the whole case on factual controversy without reference to any separate / admitted documents and could not point out any jurisdictional defect in the impugned judgment, warranting any interference by the High Court---Special Customs Reference filed by the Collectorate was dismissed.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English