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MUHAMMAD YOUSAF versus COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI


Sections 82 and 169 (4) of the Import and Export Control Act (XXIX of 1950), Section 3 (1) of the Constitution of Pakistan (1973), Article 199 Constitution and the seizure of jewelery (gold and silver) under passenger goods. Sending gold to jewelers and directing the sale of such goods to the applicant under the provisions of Section 82 of the Customs Act, 1969, by means of a silver jewelry authority order to the State Bank. Notice under section 169 (4) of the Act. For the disposal of such goods by the Authority, the validity period has been used in section 82 of the Whole Sale Income Customs Act, 1969, if the amount received by the Authority in the case of sale of goods at the time of an appeal etc. And the authority is legally obliged to return the sale to its owner. The non-constitutional order after the deduction of the required charges did not indicate whether such goods were sold or not and if the gold was sent to the mint for the purpose of melting, then the hat would have occurred if the Authority. If the molten gold was sent to the State Bank, the applicant will be entitled to a refund for his re-export after departure abroad. If the Authority decides to dispose of the gold, the applicant will deduct the necessary charges from his sale. Will be entitled to receive the proceeds. The gold price will be charged at the date of the actual settlement of such gold, so the applicant awaiting departure had agreed to return the silver, the High Court canceled the notice in such circumstances with such observations.

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