2003 PTD 873

Appeal No.K-288 of 2000; decided on 10th May, 2001. Versus Appeal No.K-288 of 2000; decided on 10th May, 2001.

Citation2003 PTD 873

CourtCustoms, Excise and Sales Tax Appellate Tribunal

ORDER

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.