MUHAMMAD ARIF KHAN vs COLLECTOR CUSTOMS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) CUSTOM HOUSE, JAMRUD ROAD, PESHAWAR — 2026 PTD 296 SUPREME-COURT

Case information

Citation: 2026 PTD 296 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: PTD
Parties: MUHAMMAD ARIF KHAN vs COLLECTOR CUSTOMS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) CUSTOM HOUSE, JAMRUD ROAD, PESHAWAR
Subject matter: Tax & Customs
Provisions referred to: S. 169; 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

MUHAMMAD ARIF KHAN VS COLLECTOR CUSTOMS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) CUSTOM HOUSE, JAMRUD ROAD, PESHAWAR. S. 169(5)---Wrong seizure or confiscation of goods, plea of---Sale proceeds---Claim in terms of Section 169(5) of the Customs Act, 1969---Scope---Declaration or findings by Adjudication Authority or Court not obtained---Effect---Petitioner presented his claim for recovery of sale proceeds of black tea. Held: Section 169(5) of the Customs Act, 1969 stipulates that if on adjudication or in an appeal or proceedings in court, the goods sold are found not to be liable to such confiscation, the entire sale proceeds, after necessary deduction of duties, taxes or dues as provided in Section 201 of the Customs Act, 1969, shall be handed over to the owner. In the present case, the petitioner was yet to obtain such declaration or findings of the court on adjudication and had directly jumped to claim the sale proceeds of confiscated goods. Thus, in order to have the benefit of the sale proceeds under the Customs Act, 1969, the declaration of being an owner of wrongly seized or confiscated goods was inevitable, which could only be passed on to the owner if the owner was able to establish either on adjudication, appeal or proceedings in court that the goods sold were not liable to such confiscation. The petition for leave to appeal, being meritless, was dismissed in the circumstances.

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