Law: Customs Act, 1969

Section: 2(s),15(d)(i)(ii),16,156(1)89,171,sectio n15clauseD(i)(ii),16readwithClauses(s) ofsection2

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----S.171---Constitution of Pakistan, Art.199---Constitutional petition---Factual controversy---Alternate remedy---Petitioner claimed that goods seized by authorities were not smuggled but were legally imported---Validity---After receiving show-cause notice, petitioner or any other claimant whoever could be, should have replied the show-cause notice to rebut allegations levelled therein with all available documentary evidence---In case concerned authorities were not satisfied with their reply, petitioner had an adequate remedy of challenging order in question before customs authorities to adjudicate such matter but he did not avail alternate remedy---To resolve issues whether confiscated goods were imported or smuggled or who was the actual importer, evidence had to be recorded being the issues related to factual controversy which could not be decided in extra constitutional jurisdiction---High Court declined to interfere in the matter as it was beyond its ambit---Petition was dismissed in circumstances. Khalid Mehmood v. Collector of Customs, House, Lahore, 1999 SCMR 1881; Assistant Collector Customs and others v. Messrs Khyber Electric Lamps and 3 others 2001 SCMR 838; Commissioner of Income Tax v. Messrs Eli Lilly Pakistan (Pvt.) Ltd. 2009 PTD 1392; Manoo Gul and others v. Pakistan and others PTCL 1990 CL. 406; Collector of Customs v. Haji Noor-ul-Haq Lahore and others PTCL 2003 CL. 716; Assistant Collector of Central Excise and Land Customs v. Mst. Siddiqan Afzal and others 2007 SCMR 1149; Joint Secretary, Central Board of Revenue (Customs) and others v. Raja Nazar Hussain and another 1991 SCMR 647; Syed Muhammad Razi v. Collector of Customs (Appraisement), Custom House, Karachi and 2 others 2003 PTD 2821; Messrs Latif Trading Company v. Government of Pakistan through Secretary, Ministry of Finance, Islamabad and 2 others 1993 CLC 1663; Messrs Al-Rukiya Traders v. Central Board of Revenue Government of Pakistan, Islamabad and 2 others 1995 CLC 1456; Messrs Everluck Enterprises Proprietorship Kamran Wahid Khan, Karachi and others v. Federation of Pakistan through Secretary, Revenue Division (FBR), Islamabad and others 2013 PTD…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492