| Citation(s) |
|---|
| 2018 SLG 650 2018 SLD 650 2018 PTD 816 (2018) 118 TAX 519 |
Balochistan High Court
Custom Reference No. 11 of 2015, decision Date : 18-12-2017, hearing Date : 05-12-2017.
MRS. SYEDA TAHIRA SAFDAR, JUSTICE, ABDULLAH BALOCH, JUSTICE
Naseebullah Khan Achakzai for Petitioner. Akhlaq Ahmed Shah, Assistant Attorney General for
Respondents.
Custom Reference No. 11 of 2015, decision Date : 18-12-2017, hearing Date : 05-12-2017.
MRS. SYEDA TAHIRA SAFDAR, JUSTICE, ABDULLAH BALOCH, JUSTICE
Naseebullah Khan Achakzai for Petitioner. Akhlaq Ahmed Shah, Assistant Attorney General for
Respondents.
NOOR ALI
VS
ASSISTANT COLLECTOR (AFU) AND ANOTHER
Law: Customs Act, 1969
Section: 15,16,156(1),156(1)(8),156(1)(89),156(1) (90),171,196
Law: Imports and Exports (Control) Act, 1950
Section: 3
Customs Act (IV of 1969)--- ----Ss.15, 16, 156(8)(89) & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Foreign currency---Seizure---Applicant claimed to be the owner of foreign currency recovered from a person at the airport---Held, to prove his claim, applicant neither before Adjudicating Authority nor before Appellate Tribunal produced any paper to show that in fact he was travelling in the same flight with the accused---Neither passport was produced nor ticket or boarding pass to establish that they were in fact traveling in the same flight---Plea taken by the applicant and another claimant of the currency was not only illogical but also irrational---Foreign currency might have been purchased from authorized currency dealer though authenticated but the same had not brought any change as the case was not of purchase of foreign currency, rather it was carrying of money aboard in excess contrary to Foreign Exchange Manual, 2002, thus to be dealt with accordingly---High Court declined to interfere in the order-in-original passed with correct appreciation of facts law which suffered with no illegality---Appellate Tribunal had rightly upheld the same---Both the forums below having not committed any illegality, reference was dismissed in circumstances. THIS ORDER PASSED BY: MRS. SYEDA TAHIRA SAFDAR, JUSTICE:---.--- The applicant Noor Ali son of Abdul Ghaffar approached this Court to question legality of the order-in-original dated 31st July 2012 passed by the Assistant Collector Model Customs Collectorate, Chaman Road, Quetta, whereby his claim for return of the foreign currency already seized was declined, rather its confiscation was ordered as mandated by Section 156 (8), and (89) Customs Act, 1969 (Act, 1969), and order dated 12th August 2014 of the Customs Appellate Tribunal, whereby the request in the appeal was declined, while the order-in-original was upheld. 2. The applicant pressed the instant Reference on the following question of law: "Whether the impugned order passed by the respondent No. 3 confirm to judicial propriety, as the same being the final fact finding authority, was required to record, the core issue, the contention of the…
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