| Citation(s) |
|---|
| 2026 SLG 17 2026 SLD 17 = 2025 SHC 2792 |
C. P. NO. D-4649 / 2024
Present:- Mr. Justice Adnan Iqbal Chaudhry. Mr. Justice Muhammad Jaffer Raza. Muhammad Jaffer Raza, J,.
PRIORITY 1) For hearing of Misc. No. 20616/2024. 2) For hearing of main case. Date of hearing : 09.10.2025 Date of announcement : 22.10.2025 Haji Abdul Raziq Khan, Petitioner in person. Mr. Pervaiz Ahmed Memon, Advocate for
Respondent.
(Haji Abdul Raziq Khan & Brothers V. Collector of Customs & Others)
Law: Customs Act, 1969
Section: 179, 181, 194-A, 81(1), 81(2), 81(4), 32
Summary:
The petitioner, an importer of used auto parts, challenged the Customs Department’s failure to finalize provisional assessment within the statutory time. Although the Tribunal had set aside confiscation and allowed provisional release under Section 81 of the Customs Act, the department did not complete final determination within the maximum period of 120 days. The Court held that the timeline under Section 81(2) is mandatory and, upon its expiry, the provisional determination automatically became final under Section 81(4). Consequently, the department could not withhold the securities, and the petition was allowed.
Sections Used:
Section 179, Customs Act, 1969