Appellate Tribunal Inland Revenue
2003
THLN 157
2003 PTD 873
Laws Cited
Customs Act, 1969
Sections
9

Muhammad Afzal Awan

VS

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Petitioner(s) by: Muhammad Afzal Awan
Respondent(s) by: ----
Present: SAJID HUSSAIN, MEMBER (JUDICIAL) ZAFAR IQBAL, MEMBER (TECHNICAL)
ORDER

ZAFAR IQBAL, MEMBER (TECHNICAL). ---This appeal has been filed against the detention receipt for seized goods, dated 8-9-2000 prepared by Mr. Sajid, Senior Preventive Officer, Shift 'B', Jinnah Terminal, Quaid-e-Azam International Airport, Karachi.2. The brief facts of the case are that the appellant arrived into Pakistan on Jinnah Terminal, Quaid-e-Azam International Airport on 8-9-2000, carrying her baggage consisting two handbags.3. That on her arrival on Quaid-e-Azam International Airport at Jinnah Terminal the respondent was present on duty in shift `B' who detained and confiscated the baggage of the appellant. The baggage did consist of the following items (a) Shawals 50 numbers (b) Saudi Riyals 1,11,500; and (c) UAE Dirhams 3,000.4. The present appeal assails the vires of the said orders. The learned counsel appearing on behalf of the appellant stated that the issue whether or not disputes arising out of personal baggage do fall within the jurisdiction of this forum now stands d...