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Peshawar High Court 2021 Customs Act of 1969

2021 PTD 1273

Prohibition and restriction on import of certain goods
MESSRS HAMDAAN ENTERPRISES THROUGH PROPRIETOR AND ANOTHER
Appellant
VS
COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR AND ANOTHER
Respondent

Case Laws / Head Notes / Paras

Detention, seizure and confiscation of such goods---Release of perishable goods subject to payment of leviable duties and taxes---Adjudication under the Customs Act, 1969---Scope---Petitioner sought release of goods seized on ground of having been brought into the country in violation of S.16 of Customs Act, 1969---Contention of petitioner was that said goods were perishable in nature having expiry dates, and therefore same ought to be released after payment of all leviable taxes and duties---Validity---High Court directed Department to immediately release stock of petitioner which was perishable subject to payment of leviable tax and duties, which would remain with Department as security pending adjudication of appeal of petitioner and furthermore directed that other material seized shoul...