| Citation(s) |
|---|
| 2025 SLG 4127 2025 SLD 4127 = 2025 LHC 5745 = 2026 PTD 298 |
Customs Reference No. 50994 of 2025
KHALID ISHAQ, J.
Date of Hearing 23.09.2025 Petitioner by: M/s. Rana Muhammad Mehtab & Syed Majid Ali Bukhari, Advocates
Respondent No.1 by: Malik Saif Bhutta, Advocate
The Collector of Customs, Collectorate of Customs (Enforcement), Sargodha
VERSUS
Juma Khan and 2 others
Law: Customs Act, 1969
Section: 196, 157, 181, 194A, 168, 2(s), 156(1), 157(1)(2), 168, 187, 179, 180
Summary:
This Customs Reference Application challenged the Tribunal’s decision to release a smuggling vehicle against 40% redemption fine. The Court held that since the Toyota pickup was used exclusively for transporting smuggled goods, it was liable to outright confiscation under Sections 157 & 181 of the Customs Act, read with SRO 499(I)/2009 as amended by SRO 1619(I)/2024. The Tribunal wrongly relied on Section 157(2) for release, ignoring that clause (ba) bars redemption of lawfully registered vehicles carrying smuggled goods. The Impugned Judgment was thus set aside.
Sections Used:
196, 157, 181, 194A, 168, 2(s), 156(1), 157(1)(2), 168, 187, 179, 180
Two Words Description:
Vehicle Confiscation ✅