ABBAS ALI vs COLLECTOR OF CUSTOMS Ss — 2026 PLD 457 LAHORE-HIGH-COURT-LAHORE

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ABBAS ALI VS COLLECTOR OF CUSTOMS Ss. 168, 169(4), 169(5), 201 & 139---Constitution of Pakistan, Art.24---Constitutional petition---Restoration of seized gold---Effect of melting---Valuation---Scope of departmental powers---Whether the respondents-department, after melting seized gold and crediting its value to the Government account without lawful sale, can substitute restoration of property with payment of value determined at a date of their own choice?---Held: Once the petitioner's entitlement had attained finality up to the Supreme Court of Pakistan, the respondents were bound to comply with the same in letter and spirit and were precluded from unilaterally altering the mode of relief granted by a competent Court of law---Mere transformation of the seized property into refined gold did not extinguish or impair the proprietary rights of the petitioner, as the State merely acts as a custodian thereof---Section 169(5) of the Customs Act, 1969 becomes applicable only where the seized property has actually been sold and sale proceeds have come into existence---Melting of the gold and its subsequent lifting by the State Bank of Pakistan, followed by credit of an amount into the Government treasury on the basis of London Bullion Market price, cannot be treated as a lawful substitute for the statutory requirement of sale---In absence of a sale conducted in accordance with law, reliance placed by the respondents on S.169(5) was wholly misconceived---The respondents cannot substitute the petitioner's right to specific property with an arbitrary or unilateral determination of value---Any such denial of restoration of property amounts to deprivation of property in violation of Art.24 of the Constitution---Consequently, departmental order sanctioning refund on the basis of value determined on 29.06.2007 was of no legal consequence, having been issued without lawful authority---Constitutional petition was allowed, and the respondents-department were directed to release the refined gold bar to the petitioner after receipt of the penalty amounting to Rs.100,000/- from the petitioner.

ABBAS ALI vs COLLECTOR OF CUSTOMS Ss — 2026 PLD 457 LAHORE-HIGH-COURT-LAHORE

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