A.N.M. Abee Kuhafa v. Director General of Customs – 77/08-2011

In the case between A.N.M. Abee Kuhafa (petitioner) and the Director General of Customs, the Assistant Director of Customs, Revenue Task Force, and the Hon. Attorney General (respondents), the court examined the legality of the respondents’ actions in confiscating and auctioning imported goods declared as unaccompanied passenger baggage. It was held that the confiscation and auction were lawful, as the goods constituted a commercial quantity requiring prior approval under the Customs Ordinance, which was not obtained. The principle reaffirmed is that forfeiture for breach of customs regulations may arise automatically by law, without a mandatory requirement for prior notice or hearing in such cases. Statutory provisions such as section 107A of the Customs Ordinance and relevant Gazette not