Case Details

Citation(s)
1996 SLG 267 1996 SLD 267 1996 SCMR 727 1996 PTCL 534
Supreme Court of Pakistan
Civil Appeals Nos. 361, K-520 and 521 of 1993, decisiondated: 12-07-1995. dates of hearing: 11th and 12-07-1995
SAJJAD ALI SHAH, CHIEF, JUSTICEZIA MAHMOOD MIRZA, JUSTICESHEIKH RIAZ AHMED, JUSTICE
Raja M. Bashir, Deputy Attorney-General with Raja Abdul Ghafoor, Advocate-on-Record for Appellants (in C.A. No. 361 of 1993).Mushtaq Memon, Advocate Supreme Court for
Respondent No. 1 (in C.A. No. 361 of 1993).Raja M. Bashir, Deputy Attorney-General f

GOVERNMENT OF PAKISTAN, ISLAMABAD and 5 othersVS JAMALUDDIN and othersCIVIL APPEAL No. K-520 of 1993GOVERNMENT OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHER

VS

CIVIL NO. 521 of 1993BOARD OF TRUSTEES OF THE PORT OF

Law: Customs Act, 1969

Section: 16,129,171

Law: Criminal Procedure Code (V of 1898)

Section: X

(a) Customs Act (IV of 1969)----Ss. 16, 129 & 171---Customs Export Transit Rules, 1974---Imports and Exports (Control). Act (XXXIX of 1950), S.3(1)---Karachi Port Trust Manual, Paras.37 & 38---Afghan Transit Trade Agreement, 1965, Art. X---Words "for the security of its own territory" occurring in Art. X of the Afghan Transit Trade Agreement, connotation---Transit of goods across Pakistan under Afghan Transit Trade Agreement, 1956 to Afghanistan---Power to prohibit or restrict importation and exportation of such goods---Import of goods by Afghan national was ordered to be detained and then seized by Customs Authorities of Pakistan on the ground of non-production of Letter of Credit by the importer ---Validity--­Transit Agreement and Annexure thereto. did not require tlfe\production of Letter of Credit for clearance of transit goods by the Customs Authorities but the only documents required to be produced at-the time of arrival -of goods was the invoice---Afghanistan being a land-locked country, goods imported by Afghan Nationals from other countries for use or consumption in Afghanistan could not be said to have been imported into Pakistan merely because goods crossed the customs barrier and entered into Pakistan, though to be transited to their designation viz. Afghanistan---Said goods, in fact, are goods in transit to be dealt with and transhiped to Afghanistan in accordance with the Pakistan Afghanistan Transit Trade Agreement, 1965 and Protocol appended thereto--­Customs law relating to the importation of goods would not, therefore, be applicable to such goods---Alleged smuggling of the goods into Pakistan could not furnish any valid interpretation to the Authorities to unilaterally take away the facility of transit or to impose any restriction on the duty free import itself which was guaranteed by the Afghan Transit Trade Agreement---Goods having been illegally and wrongfully detained and not allowed to be transited to Afghanistan, direction by High Court to Collector of Customs to issue delay/detention certificate was quite just and fair---Central Board of Revenue and/or the Collector of Customs thus could not ban/disallow import of goods by…
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