Law: Customs Act, 1969

Section: 181,15,16

(a) Customs Act (IV of 1969)--- ----S. 16---Import or export of prohibited goods---Scope---Prohibition mentioned in S.16 of Customs Act, 1969, applies to the bringing into or taking out of Pakistan any goods of specified description. East and West Steamship Company v. The Collector of Customs and others PLD 1976 SC 618 rel. (b) Customs Act (IV of 1969)--- ----Ss.15, 16 & 181---Notifications S.R.O. 374(I)/02, dated 15-6-02 & S.R.O. 574(I)/05, dated 6-6-2005---Import Policy Order, 2005---Constitution of Pakistan (1973), Art.199---Constitutional petition---Import of prohibited goods---Release of goods upon payment of redemption fine---Contract of import---Plea raised by importer was that prior to withdrawal of redemption Notification S.R.O. 374(I)/02, dated 15-6-2002, he had already entered into a contract for import of prohibited goods and payment of such goods was remitted, therefore, he was entitled to the benefit of redemption notification---Validity---Event of import and bringing in goods were synonymous and in relation to prohibition under consideration, the same was incurred when goods in question had crossed customs border---It was only when the prohibition and the simultaneous confiscation had been incurred that any question of the terms of redemption might arise for consideration---On the day when the goods in question arrived in Pakistan, the new Notification S.R.O. 574(1)/05, dated 6-6-2005, had already come into effect and redemption notification had already been withdrawn, thus importer did not have any right to claim the benefit of repealed Notification S.R.O. 374(I)/02, dated 15-6-2002---Plea raised by the importer was contrary to the scheme of S.'15 or 16 of Customs Act, 1969, which envisaged penalty or other consequence for import or export of prohibited goods and not contracts to import such goods---Petition was dismissed in limine. Al-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917; Federation of Pakistan and others v. Ch. Muhammad Aslam and others 1986 SCMR 916 and A. Razaq & Company v. Government of Pakistan and others PLJ 2000 Lah. 52 ref. Writ Petition No. 13498 of 2005 distinguished. ORDER UMAR ATA BANDIAL,…

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