Law: Customs Act, 1969

Section: 2(s),16,156(1)(8),157,158,179(3),196

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

(a) Customs Act (IV of 1969)- -Ss. 2(s), 16, 156(1), (8), 157, 158, 179(3) & 196-Imports and Exports (Control) Act (XXXIX of 1950), S.3-Import and Export of Gold, Gold Jewelry and Gemstones Order, 2001, Cl. 5-Smuggling- Recovery of gold-Gold weighing 23,664 grams was recovered from a passenger who arrived at the airport from Dubai-Customs authorities forfeited the gold as smuggled goods-Appellant claimed to have lawfully imported the gold under Cl. 5 of Import and Export of Gold, Gold Jewelry and Gemstones Order, 2001-Validity-Legality / illegality / genuineness / validity of import document and Goods Declaration were neither questioned nor agitated before the forums below and there was no finding in that regard incorporated in order of forfeiture-Gold claimed by appellant was brought into Pakistan illegally by a carrier-Gold for which appellant claimed entitlement on the basis of import documents had attained status of smuggled goods and was confiscated under prevailing laws-Collector of Customs was empowered to extend time limit of 120 days or further 60 days, hence maximum limit of finalizing adjudication proceedings were 180 days- Order in Original was, passed within the period prescribed under S. 179(3) of Customs Act, 1969, therefore, there was no violation of law committed by the Collector-Reference was dismissed in circumstances. (b) Customs Act (IV of 1969)- -S.196-Reference-High Court, jurisdiction of-General interpretation of law-Scope-Questions requiring general interpretation of any provision of law without relating it to the facts and circumstances of the case have been declined by Courts-Only substantial question of law arising out of order of Customs Appellate Tribunal is referred to High Court. Commissioner Income Tax v. Hassan Associate (Pvt.) Ltd. 1994 SCMR 1321; Commissioner Inland Revenue, Zone-Ill Large Taxpayers Unit, Lahore v. Messrs Tetrapak Pakistan Limited 2020 PTD 917; Commissioner of Income Tax, Companies, Lahore v. Crescent Art Fabric Limited, Lahore 2001 PTD 2553 and Muhammad Umer v. Commissioner Income Tax 2009 PTD 284 ref. JUDGMENT LUBNA SALEEM PERVEZ, JUSTICE:---.--- Through this judgment we intend to dispose of the titled…

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