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MUHAMMAD HAFEEZ versus SUPERINTENDENT CUSTOMS, AIRPORT (TRAFFIC), LAHORE AIRPORT, LAHORE

Sections 156 (1), 9, 70 and 181 of the Customs Act 1969, the Central Board of Revenue Letters No. 5 (4) L&P / 98, Dated 16 2 1998 Constitution of Pakistan (1973), Article 199 Constitution on the disposal of goods seized Instead of adhering to the provisions of the Customs Act, 1969 by the Central Board of Revenue, the case was decided on goods imported into personal belongings and the customs authorities confiscated them on the basis that they were in commercial quantities and Were not The import appeal against the confiscation order was filed with the customs authorities as well as the Customs, Central Excise and Sales Tax Appellate Tribunal, both the appellate forums dismissed the appeals and the goods were not issued in accordance with the directions issued. The confiscation order was approved by the Central Board of Revenue Letter No. (()) L&P / 16, dated 2 16 2 2, 1998. The customs authorities had to be disposed of under different provisions of the Customs Act 1969. Goods / articles seized through open auction equipment were illegally imported but eventually confiscated where the local market had to sin where the order was not approved by the independent mind and the authority was transferred by CBR. Directives issued by Letter No. 5 were dropped. ()) L&P / ated, dated 2 16 2, 1998 Such an order suffered weakness and was not sustainable in law. The instructions issued by the Central Board of Revenue through Letter No. 5 (4) L&P / 98 dated 16 2 1998 have already been dropped. The order of confiscation was passed by the High Court against the decision of the High Court; pakistani advocates Saidu Sharif lawyer