| Citation(s) |
|---|
| 2025 SLG 1491 = 2025 SLD 1491 = 2025 SCP 218 = (2025) 132 TAX 403 = 2026 PTCL 424 = 2026 SCMR 816 = 2026 PTD 1022 |
C.P.L.A.288-P/2025
Bench-II: Mr. Justice Munib Akhtar Mrs. Justice Ayesha A. Malik Mr. Justice Aqeel Ahmed Abbasi
For the Petitioner: Mr. Ishtiaq Ahmad, ASC (Via Video Link, Peshawar) For the
Respondents: Assisted by: N.R. Ms. Zainab Bashir, Judicial Law Clerk, Supreme Court of Pakistan. Date of Hearing: 23.04.2025
Director, Intelligence and Investigation (Customs), Federal Board of Revenue … Petitioner
VERSUS
Zaman Khan & others … Respondents
Law: Customs Act, 1969
Section: 2(s), 16, 17, 156, 168, 156(1)(89), 156(1)(90), 168(1), 187, 211, 196, 17
Law: Constitution of Pakistan, 1973
Section: 185(3)
Law: Imports and Exports (Control) Act, 1950
Section: 3(1), 3(3)
Law: West Pakistan Motor Vehicles Ordinance, (XIX of 1965)
Section: 25
Customs/Confiscation of vehicle
Summary and Core Points
The petitioner challenged the Peshawar High Court Division Bench's dismissal of a Customs Reference Application under Section 196 of the Customs Act, 1969, which upheld the Customs Appellate Tribunal's decision to release a seized Toyota Corolla vehicle.
The vehicle was intercepted by Customs Intelligence on suspicion of being smuggled (non-duty paid, unlawfully imported) and was seized under Section 168(1) of the Customs Act for violation of Sections 2(s) and 16 of the Customs Act read with the Imports and Exports (Control) Act, 1950, and relevant SROs.