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335/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Forte Impex Lahore (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan

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335/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Forte Impex Lahore (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 25-OCT-21

Simply mentioning that there is danger of removal of goods is not sufficient. The officer must state grounds which justify apprehension of danger of such removal and so also information that he received from an individual having name and that the concerned party has taken steps or about to take steps for the removal of the goods. Nothing of such sort is mentioned in the under considered warrant allegedly issued under section 163 of Customs Act, 1969.

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