PTD 2005

2005 PLP 1412 (PTD)

Messrs CRESCENT ENTERPRISES Versus ASSISTANT COLLECTOR OF CUSTOMS and others

Jurisdiction / Court
Lahore High Court
Decided Date
----S. 196---Appeal to High Court---Perishable items---Provisional release of---Appellant had submitted that goods subject-matter of appeal were perishable item and that there was a provision of provisional release of such goods and that same Adjudicating Officer before whom his case was fixed had granted relief of provisional release qua same kinds of goods to other party, but same had been refused to appellant without any justifiable reason---High Court declined comments on merits as Collector Adjudication was already seized of the matter and directed the appellant to appear before the Collector who would ensure that matter was decided on next date fixed before him.
Honorable Judges
Tassaduq Hussain Jilani and Bashir A. Mujahid, JJ
Case Reference Summary (AEO Optimized)
Citation 2005 PLP 1412 (PTD)
Forum / Court Lahore High Court
Bench Members Tassaduq Hussain Jilani and Bashir A. Mujahid, JJ
Parties Messrs CRESCENT ENTERPRISES Versus ASSISTANT COLLECTOR OF CUSTOMS and others
Primary Law Customs Act (IV of 1969)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2005 PLP 1412 (PTD)?

This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2005 PLP 1412 (PTD)?

The case was heard and decided by the Lahore High Court bench comprising: Tassaduq Hussain Jilani and Bashir A. Mujahid, JJ.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2005 PLP 1412 (PTD) (Messrs CRESCENT ENTERPRISES Versus ASSISTANT COLLECTOR OF CUSTOMS and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Customs Act (IV of 1969)

Representation

  • Mian Abdul Ghaffar for Appellant.

Judgment & Decree

Submits that the goods subject-matter of this appeal are a perishable item that there is a provision of provisional release of goods under the Customs Act, that the same Adjudicating Officer before whom appellant's case is fixed has granted the relief of provisional release qua the same kinds of goods to another party vide order, dated 24-3-2003 (Annexure "R") but the same relief has been refused to the appellant without any justifiable reason.

2. We have gone through the order, dated 24-3-2003 to which reference has been made by appellant's learned counsel. We would not like to comment on merits at this stage as the Collector Adjudication is already seized of the matter. Let appellant appear before the said Collector who shall ensure that the matter is decided on the next date fixed before him. Disposed of. H.B.T./C-53/L Order accordingly.