MUHAMMAD ARIF KHAN vs COLLECTOR CUSTOMS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) CUSTOM HOUSE, JAMRUD, ROAD, PESHAWAR — 2026 SCMR 297 SUPREME-COURT

Case information

Citation: 2026 SCMR 297 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
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/confiscation of goods, plea of---Sale proceeds---Claim in terms of Section 169(5) of the Customs Act, 1969---Scope---Declaration/ findings by Adjudication Authority /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/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. Petition for leave to appeal, being merit-less, was dismissed, in circumstances.

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