The COLLECTOR OF CUSTOMS vs POWER LINK PETROLEUM SERVICES Ss — 2025 PTD 377 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 377 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS vs POWER LINK PETROLEUM SERVICES 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

The COLLECTOR OF CUSTOMS VS POWER LINK PETROLEUM SERVICES Ss. 2(s), 156(1)(89) & 187---SRO 499(I)/2009 dated 13-06-2009---Smuggling---Release of confiscated goods---Adjudicating Authority---Powers---Scope---Adjudicating Authority set-aside Show-Cause Notice qua confiscation of petroleum product---Department filed Special Reference Application as the Customs Appellate Tribunal concurred with the order passed by the Adjudicating Authority---Plea of the respondent was that it was dealing in High Speed Diesel (HSD)as an authorized dealer of an Oil Marketing Company (OMC)---Validity---Record revealed that after issuance of Show-Cause Notice , the respondents produced relevant documents regarding the purchase of HSD-in -question and also brought on record verification / letter from the concerned OMC whereby it was confirmed that the respondent was their authorized distributor---Adjudicating Authority then passed the order in favour of the respondent and vacated the Show-Cause Notice---Subsequently, the Department went into appeal and the order of the Adjudicating Authority was set aside---Respondents then appealed the order before the Customs Appellate Tribunal and impugned order was passed---No question of the law arose out of order in question inasmuch as the facts stood determined at the adjudication level, when confirmation was sought from the OMC---No interference by the High Court was made out in its reference jurisdiction---Special Customs Reference Application, filed by the Department, was dismissed, in circumstances.

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