Law: Customs Act, 1969

Section:

 Summary

The High Court, while disposing of the matter, observed serious concerns regarding the conduct of Customs officials under the Customs Act, 1969, holding that they failed to discharge their duties as public fiduciaries in a fair, just, and transparent manner and were not fully forthcoming in placing correct facts before the Court.

Relying on its earlier detailed judgment in Laal Mat Khan v. Customs Appellate Tribunal, the Court reiterated that systemic irregularities exist in the administration of customs powers, particularly relating to detention, confiscation, and disposal of goods/vehicles.

However, instead of penalizing individual officers, the Court exercised restraint, granting them the benefit of doubt, and directed the Federal Board of Revenue (FBR) to undertake institutional corrective measures to ensure lawful and fair exercise of customs powers. The show-cause notices were accordingly discharged.