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Peshawar High Court 2023 Customs Act (IV of 1969)

2023 PTD 1679

Transit of goods across Pakistan
COLLECTOR OF CUTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR
Appellant
VS
MESSRS WAHEED HAMID BROS. LTD AND ANOTHER
Respondent

Case Laws / Head Notes / Paras

Pak-Afghan Transit Trade Agreement, 1965—Transit of goods across Pakistan to a foreign country (Afghanistan)—Confiscation of transit goods, restoration of— Seized transit goods, how to be dealt with—Procedure for sale of goods and application of sale proceeds—Auction proceedings—Scope— Afghan importer (company) imported a consignment of certain miscellaneous goods for transit to Afghanistan, but the containers were seized and confiscated after contraband goods (foreign origin liquor) was recovered from them (containers)—Customs Appellate Tribunal (‘Tribunal’) set-aside confiscating orders and passed judgment that said transit goods be restored to importer/company (‘owner’) unconditionally for dispatch in transit to Afg...