Law: Customs Act, 1969

Section: 16,17,194

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)””Ss.16, 17 194”Prohibition and restriction on import of certain goods”Detention, seizure and confiscation of such goods”Release of perishable goods subject to payment of leviable duties and taxes ” Adjudication under the Customs Act, 1969”Scope”Petitioner sought release of goods seized on ground of having been brought into the country in violation of S.16 of Customs Act, 1969”Contention of petitioner was that said goods were perishable in nature having expiry dates, and therefore same ought to be released after payment of all leviable taxes and duties”Validity”High Court directed Department to immediately release stock of petitioner which was perishable subject to payment of leviable tax and duties, which would remain with Department as security pending adjudication of appeal of petitioner and furthermore directed that other material seized should not auctioned till decision of appeal of petitioner before Customs Tribunal” Constitutional petition was disposed of, accordingly. Dil Nawaz Khan and others v. The Director, Directorate of Intelligence and Immigration (Customs) Peshawar and others W.P No.37-P/2021 rel. ORDER: MUSARRAT HILALI, JUSTICE:---.--- Through this single judgment, we propose to decide two connected Writ Petitions bearing No. 2121-P/2021 (Abdul Qadeer and others v. Director of Intelligence and Investigation, Customs and others) and No. 2122-P/2021 (Messrs Hamdaan Enterprise and another v. Collector of Customs (Appraisement and Facilitation) MCC, Customs House. Peshawar and another), as both the matters have common questions of law and facts involved therein. 2. Petitioners in both the petitions seek the following relief:-- i. That the goods are perishable in nature. The circumstances are extraordinary as the item in question being a perishable item runs the risk of being ruined or reducing its shelf life, thus, rending it for no use of the importer or the state therefore, the respondents may be directed to release the petitioners goods subject to furnishing of security instrument equivalent to the leviable amount of customs, duty and taxes. ii. That this Honble Court may issue restraining order to the respondents from…

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