Law: Customs Act, 1969

Section: 186

Customs Act (IV of 1969)--Ss. 186, 80, 32 & 25---Constitution of Pakistan, Art. 199---Constitutional petition---Import of goods---Detention of goods under S.186 of the Customs Act, 1969---Scope---Petitioner paid the duty and taxes assessed by the Customs Authorities, and the consignment of the petitioner was made "out of charge", however, the consignment was not released by the Authorities---Contention of the Authorities was that an inquiry was to be conducted on the consignment of the importer (petitioner) on basis of mis-declarations made in previous consignments of the petitioner and that the goods had been detained under S. 186 of the Customs Act, 1969---Validity---Once goods had been examined and assessed to duty and taxes and reassessed in terms of S.80 of the Customs Act, 1969, and the same were paid, and clearance of consignment had been made and goods were "out of charge"; Customs Authorities had no jurisdiction to refuse release of such goods nor the same could be detained on the basis of alleged misdeclaration of some previous consignment by the importer---Customs Authorities could reassess only if duty and taxes were not levied correctly by invoking the provisions of S.32 of the Customs Act, 1969 provided the same were attracted to facts and circumstances of the case---Neither any inquiry or investigation was pending nor any proceedings for misdeclaration had been initiated against the petitioners---No notice for detention, seizure or confiscation was issued---Detention of petitioner's consignment, was therefore, illegal and without jurisdiction---High Court directed the release of the consignment forthwith---Constitutional petition was allowed, in circumstances. Messrs Wall Master v. Collector PTD 2004 3018; Messrs Sunny Traders v. Federation of Pakistan 2009 PTD 281; Messrs Safe Way v. Deputy Collector Customs 2009 PTD 201; Shahzad Ahmed Corporation v. Federation of Pakistan 2005 PTD 23; Messrs Zeb Traders v. Federation of Pakistan 2004 PTD 369 and Sus Motors (Pvt.) Ltd. v. Federation of Pakistan 2011 PTD 235 rel. Shahzad Ahmed Corporation v. Federation of Pakistan 2005 PTD 23 ref. ORDER AQEEL AHMED ABBASI, J.---Through instant petition,…

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