DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR vs MUHAMMAD ISHAQ — 2026 SCMR 885 SUPREME-COURT

Case information

Citation: 2026 SCMR 885 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR vs MUHAMMAD ISHAQ
Subject matter: Criminal

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

DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR VS MUHAMMAD ISHAQ. Ss.2(s), 157(2) & 181, first proviso---S.R.O.499(I)/2009 dated 13.06.2009---S.R.O.1280(I)/2024 dated 20.08.2024---S.R.O.1619(I)/2024 dated 03.10.2024---Smuggled goods, recovery of---Conveyance used for transportation, confiscation of---Release against payment of redemption fine---Discretionary confiscation---Scope---"Liable to confiscation"---Scope. Order-in-Original was passed to confiscate the goods and vehicle outright. Customs Appellate Tribunal ('Tribunal') modified the Order-in-Original and directed release of the vehicle against payment of 40% redemption fine on its appraised value. The reasoning adopted by the Tribunal treating the words "liable to confiscation" occurring in section 157(2) as a matter of discretion, was misconceived. Construing the amending S.R.O.1619(I)/2024 dated 03.10.2024 as discretionary, overlooked the enduring operation of the amended notification, thereby falling into error apparent on the face of the record. Said interpretation that the case involved discretionary confiscation under section 157(2) was misconceived. Supreme Court set-aside the impugned judgments of the High Court as well as the Customs Appellate Tribunal and restored Order-in-Original of outright confiscation of the goods and vehicle. Petition to leave to appeal was converted into an appeal and allowed accordingly.

Other judgments reported in 2026 SCMR

2026 SCMR 1063 SUPREME-COURTMUHAMMAD IMRAN VS ISHFAQ AHMED. Ss. 12 & 39---Suit for specific performance of agreement to sell---Agreement already cancelled by Court of c…
2026 SCMR 1056 SUPREME-COURTSALAMAT ALI VS State. S. 365-A---Anti-Terrorism Act (XXVII of 1997), Ss. 6 & 7(e)---Qanun-e-Shahadat (10 of 1984), Art. 129(g)---Kidnapping…
2026 SCMR 36 SUPREME-COURTMUHAMMAD ASHRAF ANJUM VS SABIR HUSSAIN Ss. 12 & 22---Contract Act (IX of 1872), S. 55---Suit for specific performance of agreement to sell--…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. Art.260---Service of Pakistan---Meaning…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. S.4(2) [as amended by Punjab Emergency…
2026 SCMR 966 SUPREME-COURTGHULAM ALI VS ALI SHER. Art.185(3)---Appellate jurisdiction of Supreme Court---Concurrent findings---Interference. Concurrent findings canno…

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