Law: Customs Act, 1969

Section: 168,179,193

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----Ss. 168, 179 & 193---Constitution of Pakistan, Art.199---Constitutional petition---Confiscation of goods---Petitioner imported mobile phones from china under Pak-China Free Trade Agreement---Customs Authorities refused to clear said consignment, as some discrepancies in the model/number of phones were detected---Consignment having been confiscated, petitioner filed appeal under S.193 of the Customs Act, 1969, which was accepted with order to release goods on payment of leviable duty and other taxes---Petitioner having paid requisite taxes, goods were ordered to be released---Before the goods could be removed from the Customs Warehouse, petitioner was informed that there was liability of duty and other taxes against the petitioner at Quetta Customs Collectorate and as long as said liability had not been cleared, consignment could not be released---Validity---Liability of the petitioner at Quetta, was pending adjudication before Appellate Tribunal and operation of the order had already been suspended---Petitioner having paid all the taxes and dues regarding the imported goods, at Islamabad release of said goods at Islamabad, could not be refused to him, in circumstances. ORDER RIAZ AHMAD KHAN, J.---This order is directed to dispose of Writ Petition No.112 of 2011. 2. Brief facts of the case are that the petitioner imported mobile phones from China under Pak-China Free Trade Agreement. The Customs authorities refused to clear the said consignment, as some discrepancies in the model number were detected. Accordingly, a show-cause notice was issued to the petitioner and afterwards the goods were confiscated vide Order No.5 of 2010. The petitioner filed appeal under section 193 of the Customs Act, 1969, which was accepted and Collector, Collectorate of Customs (Appeals), Islamabad ordered release of goods on payment of leviable duty and other taxes. The petitioner paid required taxes and accordingly the goods were released. Before the goods could be removed from the customs warehouse, the petitioner was informed that there was a liability of duty and other taxes against the petitioner at Quetta Customs…

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