Law: Income Tax Ordinance, 1979

Section: 172A(1)

Law: Customs Act, 1969

Section: 162,163

Keywords: Recording, Costs, Order, Petition, Proceedings, Fine, Parties, Petitioner, Proceeds, Goods, Expenses, Illegal, Judicial Review, Notice, Collector Of Customs, Show-Cause Notice, Inter Alia, Change, Magistrate, Customs, Leave, Provisions, Seizure, Grounds, Orders, Consent Result: Petition accepted and goods or its sale proceeds ordered to be restored. JUDGMENT AJMAL MIAN J.-1. The petitioners through this petition has impugned seizure of goods by respondent No. 2. The brief facts leading to the filing of the above petition are that on 31st January, 1973 the S. H. O. Aram Bagh Police Station, Karachi, without a search warrant from a Magistrate entered into the deceased petitioner's shop, who was carrying on business of tailoring and seized 778 yards of cloth. After that respondent No. 1 on 24th March, 1973, Assistant Collector of Custom Preventive, Custom House, Karachi, issued a show-cause notice. After that he by his order, dated 17th April, 1973 confiscated the goods and imposed a fine of Rs. 1,000. The deceased petitioner thereafter filed an appeal, which was partly accepted by an order dated 11th August, 1973 inasmuch as the fine was remitted but the confiscation order was kept intact. After that deceased petitioner filed a revision, which was partly allowed by the order dated 14th March, 1975 whereby one bundle of cloth was released. The deceased petitioner thereafter filed the present petition. 2. (a) In support of the above petition Mr. Mirza Rasheed has contended that since the seizure was illegal, all subsequent actions in pursuance thereof were also illegal. In furtherance of above argument, he has referred to the case of S. M. Yousuf and others v. Collector of Customs and others PLD 1968 Kar. 599, the case of Collector of Customs v. S. M. Yousuf and others 1968 S C M R 603 and the case of Shoukat Hussain v. Zulfiqar and two others PLD 1981 Lah. 13. (b) In the above Karachi case the majority view was that under section 172-A (1) of the old Act, the question whether reasonable grounds existed to believe that a search was warranted without obtaining a search warrant was subject to judicial review. It was also held by the majority that since the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492