MUHAMMAD SARWAR versus FEDERATION OF PAKISTAN THROUGH THE SECRETARY, REVENUE DIVISION AND 2 OTHERS
Sections 177 and 3 Customs Rules, 2001, R335 Section RO 388 (I) / 82, Dated 22 4 1982 Section R431 (I) / 98, Dated 30 4 1998 Constitution of Pakistan (1973), Article 199 Constitutional Application Powers The Directorate General Intelligence and Investigation had no jurisdiction to seize containers, nor to issue notices under Section 171, Customs Act, 1969, nor because such powers were entrusted to them. The Port of Transportation collector, who allegedly took notice of the Customs Intelligence Directorate's wrongdoing, had no jurisdiction to seize the goods to be charged with the duty because in the present case, one of the containers paid the duty. Was then stopped by the Intelligence and Investigation and the Deputy Director General of Intelligence and Investigation, which was not the subject of a trans-shipment. nt The High Court has, in the circumstances, directed that the underground containers be released to the importer immediately, however, in this regard any action taken by the port collector for the promotion or evasion of customs duty. According to the law, if any, the notice issued by the Directorate General Intelligence and Investigation in this regard was declared to be without legal authority the other two containers that the Deputy Director General Intelligence and Investigation Were also in custody and ordered to be transferred to a dry port. The High Court has canceled the impugned notices issued by the Rule and Deputy Director General Intelligence and Investigation with instructions that the law be processed
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