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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
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 CUSTOMS HOUSE, GADDANI VS MUHAMMAD ALI Ss. 196, 2(s), 15, 16, 157 & 181---SRO 499(I)/2009 dated 13-06-2009---Factual controversies---Tribunal, powers of---Collectorate filed Reference Application against order of Customs Appellate Tribunal contenting that the smuggled goods were found in a cavity specifically designed inside the container---Validity---Appellate Tribunal, which is final fact finding authority, observed that "neither the seized vehicle possessed false / secret cavity nor was used for offending goods"---It was not permissible to take into consideration such factual aspects in reference under S.196 of the Customs Act, 1969---Reference Application, filed by the Collectorate, was dismissed.

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