COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT), KHUZDAR, CAMP OFFICE AT CUSTOMS HOUSE, GADDANI vs MUHAMMAD ALI Ss — 2025 PTD 65 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2025 PTD 65 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2025
Reporter: PTD
Parties: COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT), KHUZDAR, CAMP OFFICE AT CUSTOMS HOUSE, GADDANI vs MUHAMMAD ALI Ss
Subject matter: Tax & Customs

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 CUSTOMS HOUSE, GADDANI VS MUHAMMAD ALI Ss. 2(s), 15, 16, 157 & 181---SRO 499(I)/2009 dated 13-06-2009---Smuggled goods---Conveyance---Confiscated smuggled goods/vehicle, release of---Payment of fine---Collectorate filed Reference Application against order passed by the Customs Appellate Tribunal whereby vehicle/container was released against payment of 20% redemption fine---Validity---Contention of the Applicant/Collectorate, relying on clause (b) of SRO 499(I)/2009 dated 13-06-2009, was that the smuggled goods were found in a cavity specifically designed inside the container---Validity---Though clause (b) of the SRO 499(I)/2009 dated 13-06-2009 prohibits the release of vehicle where smuggled goods were found in secret/false cavity, however in the present case, the Show-Cause Notice issued to the owner of the goods merely stated that goods were found in a cavity along with front side of the container behind the shoppers, instead of secret/false cavity---But in the order-in-original a cavity specifically designed inside the container had been imported which was contrary to the Show-Cause Notice, therefore, the Appellate Tribunal observed that "Neither the seized vehicle possessed false/ secret cavity nor was used for offending goods"---Reference Application, filed by the Collectorate, was dismissed.

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