| Citation(s) |
|---|
| 2025 SLG 892 2025 SLD 892 |
C.P. No.D-883 of 2025/C.P. No.D-882 of 2025
MOHAMMAD ABDUR RAHMAN,J:
Date of hearing : 3 March 2025 Date of Short Order : 3 March 2025 Date when Reasons were Given For the Short Order : 4 March 2025 C
Petitioner : Mr. Umer Ilyas Khan, Advocate
Law: Constitution of Pakistan, 1973
Section: 199
Law: Customs Act, 1969
Section: 156(1)
Summary of Order in C.P. No. D-882 and D-883 of 2025
The Sindh High Court dismissed two constitutional petitions (C.P. No. D-882 & D-883 of 2025), which challenged recovery notices issued by the Deputy Collector of Customs, AIB/R&D. The petitioners had imported old auto parts and were already penalized and cleared under the applicable Import Policy. However, after a post-release verification, the customs department issued new notices demanding penalties under the amended Section 156(1), Entry 9 of the Customs Act, 1969, introduced via Finance Act, 2023, which required a minimum 100% penalty on the value of offending goods.
Key Points:
The petitioners argued the amendment (inserting the words “but not less thanâ€) was later removed via Finance Act, 2024, and hence the minimum penalty condition shouldn't apply.
The Court rejected this argument, stating the goods were imported during the period the amendment was in effect, and thus, the minimum 100% penalty was rightly imposed.