Seizure, valuation, penalties and appeals
Seizure and confiscation, valuation and classification disputes, penalties and smuggling cases, and appeals before the Collector (Appeals), the Customs Appellate Tribunal and the Lahore High Court under the Customs Act, 1969.
Overview
Customs cases move on two tracks at once. Goods or a vehicle are detained and a show-cause notice starts the adjudication clock; at the same time an FIR may be registered and a case opened before the Special Judge Customs. Fortis Legal Partners handles both tracks together: the reply to the show-cause notice and the hearing before the adjudicating officer, the release of the goods, and the bail and trial that may follow.
We represent importers, exporters, clearing agents, transporters and vehicle owners in valuation and classification disputes, redemption of confiscated goods, penalties under section 156, and appeals to the Collector (Appeals), the Customs Appellate Tribunal and, on questions of law, the Lahore High Court. Founding partner Umair Ahmad Qaisrani's practice has included customs adjudication since the firm's early years.
We obtain the seizure report and show-cause notice, and calendar the response deadline and the adjudication time limit.
A reply with import documents, payment proof and valuation evidence, argued before the adjudicating officer.
Release of goods on payment of duty, taxes and any redemption fine where the officer allows it. Early release of seized vehicles before the case is decided is now narrow, since section 157(2) was omitted in 2025.
Appeals to the Collector (Appeals) and the Tribunal within the statutory periods, and a reference to the High Court on law.
Governing law: Customs Act, 1969
Show-cause notices and adjudication before Collectors of Customs, appeals to the Collector (Appeals) and the Customs Appellate Tribunal, and references to the High Court on seizure, confiscation, valuation and penalty.
Governing law: Article 199 of the Constitution of Pakistan, 1973
Constitutional (writ) petitions under Article 199, civil and criminal appeals and revisions, bail before the High Court, and references from tax and customs tribunals. Both founding partners have been Advocates of the High Court since 2023.
Sometimes. Under section 187 of the Customs Act the person in possession has to show that the vehicle was lawfully imported and its duty paid; if that is shown, it should be released. If it is confiscated, the adjudicating officer can in many cases allow redemption on payment of duty, taxes and a fine, although a vehicle with a tampered chassis is now presumed smuggled. The import and payment documents decide the outcome.
Ask this on WhatsAppSection 179 of the Customs Act sets time limits: ordinarily 90 days from the show-cause notice, extendable by up to 60 days for recorded reasons. Since July 2025, smuggling cases and goods lying at a port or dry port must be decided within 45 days, extendable by 15. An order passed out of time can be challenged on that ground.
Ask this on WhatsAppYes. A revision lies to the Director General of Valuation against a valuation ruling, and the assessment made under it can be appealed. Evidence of actual transaction value, comparable imports and international prices is what moves these cases.
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Matters in this area often touch these as well.
Nothing on this page is legal advice and no representation is made as to the outcome of any matter.
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