M/S Waheed Jewellers vs Foreign exchange regulation appellate board Ss — 2025 YLR 772 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2025 YLR 772 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: YLR
Parties: M/S Waheed Jewellers vs Foreign exchange regulation appellate board Ss
Subject matter: Constitutional

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

M/S Waheed Jewellers VS Foreign exchange regulation appellate board Ss. 3 & 23---SRO 266(I)/2001, dated 07-05-2001---Gold, import of---Value of export---Scope---Adjudication Officer penalized the petitioner (goldsmith) for contravention of provisions of SRO 266(I)/2001 dated 07-05-2001 ('the SRO 266(I)') whereas Foreign Exchange Regulation Appellate Board dismissed his appeal on the point of limitation---Validity---Record revealed that the Adjudication Officer in its order had accepted the fact that the petitioner imported gold equivalent to the value of the export made in terms of SRO 266(I)---Thus, the petitioner was not in default of provisions of SRO 266(I); it was in said context that only penalty was levied on the petitioner---Appellate Board in its impugned order did not touch upon said aspect of the matter and only rendered findings on the issue of limitation---Appellate Board did not render any findings on the application for condonation of delay filed by the petitioner---Therefore, impugned order passed by the Appellate Board was not sustainable---High Court set aside the impugned orders, with the direction that the appeal shall be deemed pending before the Foreign Exchange Regulations Appellate Borad for decision afresh---Constitutional petition, filed by goldsmith, was allowed accordingly.

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