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WAHID ULLAH vs COLLECTOR OF CUSTOMS (ADJUDICATION) Ss — 2026 PTD 163 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2026 PTD 163 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
WAHID ULLAH vs COLLECTOR OF CUSTOMS (ADJUDICATION) Ss
Subject matter
Tax & Customs
Provisions referred to
S. 181; 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

WAHID ULLAH VS COLLECTOR OF CUSTOMS (ADJUDICATION) Ss. 2(s), 16 & 181---Vehicle allegedly used for transportation of Smuggled goods---Outright confiscation---Tampered chassis number, allegation of---Forensic report, reliance on---Scope---Release on payment of redemption fine, option of---Scope---Appellant, while challenging outright confiscation of the impugned vehicle carrying smuggled goods, conveyed willingness to pay redemption fine if department would release the vehicle, exercising its option in terms of S.181 of the Customs Act, 1969---Forensic Science Lab (FSL) reports were not reliable source of determination of genuineness or otherwise---The report of the FSL was insufficient to authorize the Directorate to detain and / or seize the vehicle, inter alia, on the ground that it was smuggled vehicle---FSL Report cannot be considered as conclusive proof to establish the charge of smuggling on allegation regarding tampered chassis number---The report of FSL was insufficient to authorize the Directorate of Customs, Intelligence and Investigation, to detain and or seize the vehicle, inter alia, on the ground that it was smuggled vehicle---The report of FSL was insufficient to detain or seize the subject vehicle, inter alia, on the ground that the said vehicle is tampered--- In view of said legal and factual position, in the present case , the appellant was allowed to redeem the impugned vehicle under S. 181 of Customs Act, 1969 on payment of redemption fine equal to 20% of the value of vehicle---Impugned Order-in-Original was modified to the said extent only---Appeal was disposed of accordingly.

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