ACE Distrparks (Pvt) Ltd vs Director General of Customs and Others – sllr 2020 volume 2 page 380

The case between ACE DISTRIPARKS (PVT) LTD and the DIRECTOR GENERAL OF CUSTOMS AND OTHERS addressed the issue of whether, under sections 59 and 130 of the Customs Ordinance (read with the Import and Export Control Act), a forfeiture of treble the value of the goods may extend to goods other than those constituting the contraband involved in the customs violation. It was held that only goods directly related to the customs violation—in this case, the sandalwood—are subject to forfeiture and enhanced penalty, reaffirming the principle that penal sanctions must be strictly confined to goods for which a violation is established. Reliance was placed on statutory interpretation of the Customs Ordinance and prior judicial authority, emphasizing that any extension to other goods merely stored in t