412/2022 Spl. Cus. Ref. A. Director, D. G., Int.& Inv (Custom) Hyderabad. (Applicant) V/S Liaquat Ali and another (Respondent)
Sindh High CourtTax Law2024
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon
412/2022 Spl. Cus. Ref. A. Director, D. G., Int.& Inv (Custom) Hyderabad. (Applicant) V/S Liaquat Ali and another (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon Order Date: 06-FEB-24
2nd Proviso to Section 157(2) of the Customs Act, is not applicable retrospectively. Vehicles used in smuggling with false cavities and extra tanks cannot be released on payment of redemption fine.
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