| Citation(s) |
|---|
| 2005 SLG 690 2005 SLD 690 2005 PLD 246 |
Supreme Court of Pakistan
(On appeal against the. judgment dated 20-6-2002 passed by the Peshawar High Court, Circuit Bench Abbottabad in Tax Appeal No. 2 of 2001).
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND FALAK SHER, JJ
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(On appeal against the. judgment dated 20-6-2002 passed by the Peshawar High Court, Circuit Bench Abbottabad in Tax Appeal No. 2 of 2001).
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND FALAK SHER, JJ
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THE COLLECTOR CUSTOMS
VS
ABDUL JABBAR and others THE COLLECTOR CUSTOMS vs ABDUL JABBAR and others
Law:
Section:
(a) Customs Act (IV of 1969)-------Preamble---Provincially Administered Tribal Areas (Application of Laws) (Second) (Amendment) Regulations (III of 1975), Preamble--Constitution of Pakistan (1973), Arts. 247 & 185(3)---Leave to appeal was granted by Supreme Court to examine the questions as to whether the provisions of Customs Act, 1969 had been extended to the Kohistan District of Hazara Division within the contemplation' of Article 247 of the Constitution; whether the area in question having once been detached from the Malakand Division (to which the Customs Act, 1969) was extended and subsequently attached to Kohistan District of Hazara Division (to which Customs Act, 1969 was not then extended) would still be deemed to be a part of Malakand Division for the purpose of the extension of Customs Act, 1969 and whether the area in question, even if attached to Hazara Division, was a part of Hazara Kohistan Tribal Area and if so, to what effect; and whether Jiljal Check Post on Karakurram Highway was a part of Tribal Area of Hazara or settled district of Hazara Division. (b) Customs Act (IV of 1969)--- ----Preamble---Provincially Administered Tribal Areas (Second) (Amendment) Regulations (III of 1975) Preamble---Constitution of Pakistan (1973), Arts. 246 & 247---Held, Customs Act, 1969 was extended to the Tribal Area in Kohistan---Principles. Abdul Khan and 2 others v. The State and another PLD 1995 Quetta 12 fol. Superintendent, Land Customs, Torkham (Khyber Agency) v. Zewar Khan and 2 others PLD 1969 SC 485 ref Hamid Farooq, Deputy Attorney-General for Appellant. Abdul Latif Yousafzai, Advocate Supreme Court for Respondent No. 1. Respondents Nos.2 and 3: Ex parte. Date of hearing: 30th November, 2004. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, . J.---This appeal by leave of the Court has been filed against the judgment dated 20th June, 2002 passed by the Peshawar High Court Peshawar. 2. Precisely stating the facts of the case are that respondent and others were proceeded against vide Show Cause Notice C.No.Coll/Adj/20/99/5958, dated 17th June, 1999 for possessing foreign origin cloth loaded in a Suzuki Carry Van without registration number and a Truck bearing…
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