| Citation(s) |
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| 2025 SLG 3692 2025 SLD 3692 = 2025 PTD 1053 |
Writ Petition No.285 of 2022, decided on 14th January, 2025.
Before Babar Sattar, J
Asad Raza Khan for Petitioner. Ch. Imtiaz Ahmed for
Respondents. Aqeel Akhtar Raja, Assistant Attorney General. Date of hearing: 31st October, 2024.
Messrs RAZ TEXTILES, A PROPRIETORSHIP CONCERN through authorized attorney
VERSUS
The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad and 3 others
Law: Customs Act, 1969
Section: 32.179(1)
Law: Constitution of Pakistan, 1973
Section: 199
(a) Customs Act (IV of 1969)---
----Ss.32 & 156(1)---False statement, error etc.---Imposing of penalty---Procedure--Confiscation of goods---Collector Customs (Adjudication)---Jurisdiction---Where charge brought against a person is in terms of S. 32(1) of Customs Act, 1969, goods can only be confiscated to the extent that the person is found to have committed an offence punishable in terms of S. 156(1) read together with S. 32 of Customs Act, 1969---For the allegation against an importer that he has committed an offence, the penalty for which includes confiscation of goods, such penalty cannot be imposed until after the person is found guilty of the offence and is so convicted by a Special Judge competent to try the offence under provisions of Customs Act, 1969--Collector Customs (Adjudication) as an executive functionary is clearly vested with no authority to conduct trial and convict an importer for an offence under S. 32(1) read together with S. 156(1) of Customs Act, 1969.