Law: Customs Act, 1969

Section: 2(c),16,139,196

Law: Imports and Exports (Control) Act, 1950

Section: 3

NOTES: Foreign origin gold jewelry was detected by scanning machine of ASF, which was handed over to Customs Authorities--On weighing the jewelry was found 1000.75 grams (gross) and net weight 865.230 grams High Court declined to interfere in order passed by Customs Appellate Tribunal as the matter was rightly decided in favour of respondent through appreciation of facts and proper application of law--Reference was dismissed in circumstances. Respondent should have been given opportunity for declaring the goods carried by him in accordance with mandatory provision of S.139 of Customs Act, 1969 Collector of Customs v. Wali Khan 2017 SCMR 585 Feroz Rahim Batla v. The State 1980 PCr.LJ 663 and Mumtaz- ud-Din v. The State 2020 PTD 129 JUDGMENT: MUHAMMAD NAEEM ANWAR, JUSTICE:---.--- This Custom Reference has been filed by the petitioner under Section 196 of the Customs Act, 1969, for determination of the following questions: - "Questions of law: I. Whether as per facts and in the circumstances of the case, "Seized Gold" clearly hit by Sections 2(c), 16 and 139 of the Customs Act, 1969? II. Whether as per facts and in the circumstances of the case, "Seized Gold" clearly hit by Section 3(1) of the Import and Export Act, 1950? III. Whether as per facts and in the circumstances of the case, according to the SRO No.760(I)/2013 dated 09.02.2013 issued by Government of Pakistan, certificate from Trade Development Authority of Pakistan is required on import of the Gold / jewelry? IV. Whether as per facts and in the circumstances of the case, initial onus of proof, valid importation and payment of duties and taxes are even its lawful possession is upon the person in possession of questionable goods under Section 187 read with 156(1)(90) of the Customs Act, 1969? V. Whether as per facts and in the circumstances of the case, SRO No.566(I)/2005 "Gold" is restricted / prohibited item? VI. Whether as per facts and in the circumstances of the case, the learned Appellate Tribunal was acted within jurisdiction by substituting its own wisdom upon that of the legislative instrument? VII. Whether as per facts and in the circumstances of the case, the judgment of the august Peshawar…

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