2003 PLP (Trib (PTD)
N/A
| Citation | 2003 PLP (Trib (PTD) |
| Forum / Court | Customs, Excises and Sales Tax Appellate Tribunal |
| Bench Members | Sajid Hussain, Member (Judicial) and Zafar Iqbal, Member (Technical) |
| Parties | N/A |
| Primary Law | Customs Act (IV of 1969)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 PLP (Trib (PTD)?
This judgment primarily cites: Customs Act (IV of 1969)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP (Trib (PTD)?
The case was heard and decided by the Customs, Excises and Sales Tax Appellate Tribunal bench comprising: Sajid Hussain, Member (Judicial) and Zafar Iqbal, Member (Technical).
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Afzal Awan for Appellant.
- Departmental Representative for Respondent.
- Date of hearing: 10th May, 2001.
Headnotes / Summary
‑‑‑‑Ss.9 & 196‑‑‑Baggage of passenger arriving from abroad‑‑ Confiscation‑‑ Appeal‑‑‑Appeal against confiscation and detention of Shawls, Saudi Riyals and UAE Dirhams carried by a passenger at the airport was rejected by the Appellate Tribunal. Collector of Customs v. Abdul Majeed C.A. No.47 of 2000 ref.
Judgment & Decree
Departmental Representative for Respondent. Date of hearing: 10th May, 2001. 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 decided by the Honourable Lahore High Court in the case of Collector of Customs v. Abdul Majeed (C.A. 47 of 2000). Their lordships have decided that this forum has no jurisdiction to entertain an appeal arising out of baggage disputes. Be that as it may, the appeal stands rejected. C.M.A./598/Tax (Trib.) Appeal dismissed.