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

Case information

Citation
2026 PLD 457 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PLD
Parties
ABBAS ALI vs COLLECTOR OF CUSTOMS Ss
Subject matter
Constitutional
Provisions referred to
S. 169; S. 201

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

ABBAS ALI VS COLLECTOR OF CUSTOMS Ss. 169(5) & 201---Disposal of seized goods (gold)---Mandatory procedure---Scope---Whether disposal of seized goods (gold) without compliance with statutory procedure can justify payment of assessed value instead of restoration?---Held: Conjoint reading of Ss. 169(5) and 201 of the Act, 1969 clearly demonstrates that disposal of seized goods is subject to a mandatory procedure sale through recognized modes---Although the respondents-department claimed to have issued a notice dated 17.05.2006 under S.169(4) read with S.201 of the Act to petitioner, it was evident from the record that even prior to issuance of the said notice to the petitioner, the seized gold had already been transmitted to the Pakistan Mint for melting vide letter dated 12.05.2005, by the respondent department without lawful authority---No material had been placed on record to demonstrate compliance with the mandatory statutory requirements, nor had the respondents asserted that the refined gold was ever sold through a legally recognized process---Consequently, the invocation of S.169(5) by the respondents for determining the value of the gold was legally unsustainable---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.

Other judgments reported in 2026 PLD

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