PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA vs JUMA KHAN S — 2026 PTD 298 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 298 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA vs JUMA KHAN S
Subject matter
Tax & Customs
Provisions referred to
S. 157; S. 179; 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

COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA VS JUMA KHAN S.157(2)---Power to release seized vehicle---Whether such power can be exercised only by the "appropriate officer" during adjudication proceedings---Scope--- It was held that recourse to subsection (2) of S.157 of Customs Act, 1969 can only be made as an interim arrangement during pendency of adjudication proceedings. Purpose of exercising such power is to determine whether goods seized as liable to confiscation are ultimately to be confiscated or otherwise. Authority to invoke subsection (2) of S.157 vests in an "appropriate officer". For purposes of S.157 of Customs Act, the appropriate officer means the Officer of Customs competent to adjudicate the case under S.179 of Customs Act, 1969. Power under S.157(2) is only an enabling provision meant for interim arrangement during adjudication proceedings. Such power cannot be exercised by an officer having no jurisdiction to finally adjudicate the confiscation proceedings. The provision is linked with the adjudication process and must be exercised by the same competent authority dealing with confiscation proceedings.

Other judgments reported in 2026 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English