| Citation(s) |
|---|
| 2025 SLG 4382 2025 SLD 4382 = 2025 SCP 368 = 2026 PTCL 5 = (2026) 133 TAX 129 = 2026 PTD 296 = 2026 SCMR 297 |
Supreme Court of Pakistan
Civil Petition No. 3755 of 2022 (Against Judgment dated 15.09.2022 of Peshawar High Court, Peshawar passed in W.P No.19-P of 2022)
Mr. Justice Yahya Afridi, HCJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Miangul Hassan Aurangzeb
For the Petitioner: Mr. Farhat Nawaz Lodhi, ASC. Mr. Syed Rifaqat Hussain Shah, AOR. For the
Respondents: Mr. Abdul Rauf Rohaila, Sr. ASC. Mr. Usman Aziz, Dy. Collector, Customs (through video-link from Peshawar) For the Department: Mr. Saeed Akram, Member (Legal) Customs Mr. Ashraf Ali, Chief Legal, Customs. Mr. Amanat Kha, ADC. Mr. Aftab Alam, Inspector. Date of Hearing: 25.09.2025.
Civil Petition No. 3755 of 2022 (Against Judgment dated 15.09.2022 of Peshawar High Court, Peshawar passed in W.P No.19-P of 2022)
Mr. Justice Yahya Afridi, HCJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Miangul Hassan Aurangzeb
For the Petitioner: Mr. Farhat Nawaz Lodhi, ASC. Mr. Syed Rifaqat Hussain Shah, AOR. For the
Respondents: Mr. Abdul Rauf Rohaila, Sr. ASC. Mr. Usman Aziz, Dy. Collector, Customs (through video-link from Peshawar) For the Department: Mr. Saeed Akram, Member (Legal) Customs Mr. Ashraf Ali, Chief Legal, Customs. Mr. Amanat Kha, ADC. Mr. Aftab Alam, Inspector. Date of Hearing: 25.09.2025.
Muhammad Arif Khan. … Petitioner
VERSUS
Collector Customs Model Customs Collectorate ....Respondent
Law: Customs Act, 1969
Section: 2(s), 16, 156(1)(8)(89), 157, 168, 169(5), 201, 169
Law: Imports and Exports (Control) Act, 1950
Section: 3(1), 3(3)
Summary
The petitioner claimed sale proceeds of confiscated black tea under section 169(5) of the Customs Act, 1969, but failed to obtain a court declaration that the goods were wrongly confiscated. The Customs reference and appellate proceedings upheld the confiscation. Hence, the claim for sale proceeds without a proper declaration was dismissed, and leave to appeal was refused.
Core Points
- Petitioner sought recovery of sale proceeds of seized black tea under Customs Act 1969.
- The black tea was confiscated under Section 168, violating Sections 2(s), 16, 157 of Customs Act and Section 3(1) of Imports and Exports (Control) Act 1950.
- Sale proceeds claim was made under Section 169(5) Customs Act 1969, which requires a court declaration that goods were wrongly confiscated.
- Reference jurisdiction (Custom Reference No. 27-P of 2018) upheld confiscation; Civil Appeal No. 176 of 2020 challenge dismissed.
- Petitioner must establish ownership and wrongful confiscation through adjudication or appeal before claiming sale proceeds.
- Petition dismissed; leave to appeal refused.
Law and Section Table
| Law | Section(s) | Citation/Context |
|---|---|---|
| Customs Act, 1969 | 2(s), 16, 156(1)(8)(89), 157, 168, 169(5), 201 | Seizure, confiscation, procedure for sale proceeds claim |
| Imports and Exports (Control) Act 1950 | 3(1), 3(3) | Prohibition of imports, export control provisions |
ORDER