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COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD vs FAZAL QADEER Ss — 2026 PTD 687 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 687 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD vs FAZAL QADEER Ss
Subject matter
Tax & Customs
Provisions referred to
Finance 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, COLLECTORATE OF CUSTOMS, HYDERABAD VS FAZAL QADEER Ss. 2(s), 16 & 156(9)---Smuggling, allegation of---Seized goods, release of---Customs Appellate Tribunal, powers of---High Court in its Reference jurisdiction, interference of---Scope---It appeared that the Customs Appellate Tribunal, after going through the report of the Commissioner and as per available record, had given a finding of fact that the goods- in-question were locally manufactured and not imported; hence, the allegation of smuggling could not be sustained, whereas per settled law (prior to Finance Act, 2024) such finding could not be interfered by the High Court in its Reference Jurisdiction as the highest authority for factual determination in tax matters is the Tribunal---Department could not satisfy in coming to the conclusion, at the time of seizure of the goods that the "Cloth" in question was imported and smuggled could refer to any supporting material or document on record---Therefore, the proposed question was answered against the Applicant / Department and in favor of the Respondent / Importer---Special Customs Reference Application, filed by Department, was dismissed.

Other judgments reported in 2026 PTD

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