Law: Customs Act, 1969

Section: 168

Customs Act (IV of 1969)--S-168--Import Policy Order, 1978--Constitution of Pakistan (1973), Art. 199- -Confiscation of imported goods--Orders for--Legality of-­Orders, confiscating imported goods of petitioner on ground of violation of Import Policy Order, 1978 concurrently passed by Customs Authorities without taking into consideration previous practice of department in respect of import of disputed goods, was declared as illegal by High Court--Setting aside such illegal order, High Court directed that case of petitioner be reconsidered by Customs Authorities. JUDGMENT MUHAMMAD ZAHOORUL HAQ, J.--The petitioner had imported certain sports and games requisites in 1979. The Deputy Collector of Customs by his order dated 20th May, 1979 confiscated the said goods as he was of the view that they were toys. The petitioner filed this petition challenging the order as one which was against the previous practice of the Department and was discriminatory against the petitioner. During the pendency of the petition the Collector of Customs in appeal held on 22nd August, 1979 that those goods come under the category funfair and parlour games, the import of which was prohibited under the Import Policy Order, 1978. 2. Mr. Raja Haq Nawaz made only one point and that is that the Customs authorities have failed to follow their previous practice in respect of those games imported by the petitioner. Copy of order Marked 'H' dated 5-4-1979 passed by Collector of Customs in appeal has been filed. in order to show that the target games have been treated as not mere toys but as games involving sense of excitement and competition which are covered by item 97.04. 3. Without commenting on the merits of the submissions of the petition we find that the question of previous practice of…

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