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ABBAS ALI VS COLLECTOR OF CUSTOMS Barrister Usman G. Rashid Cheema , Nadeem Mahmood Mian — 2026 PLD 457

Official Citation: 2026 PLD 457

Court / Jurisdiction: Lahore High Court

Parties: ABBAS ALI vs COLLECTOR OF CUSTOMS Barrister Usman G. Rashid Cheema , Nadeem Mahmood Mian

Legal Principle & Question Decided

Ruling Summary: This decision was rendered by the Lahore High Court, officially reported as 2026 PLD 457. In this matter between ABBAS ALI and COLLECTOR OF CUSTOMS Barrister Usman G. Rashid Cheema , Nadeem Mahmood Mian, the court adjudicated key questions of statutory construction, procedural regularity, and legal precedent under Pakistani law.

Core Holding: The honorable bench evaluated governing statutory provisions and judicial authorities to establish the rights of the parties, delivering the binding reasoning set out below.

Full Judgment Text & Judicial Ruling

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div.style5\r\n\t{mso-style-name:style5;\r\n\tmso-style-parent:\"Plain Text\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:6.0pt;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";}\r\np.AltC, li.AltC, div.AltC\r\n\t{mso-style-name:Alt+C;\r\n\tmso-style-parent:style5;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.AltA, li.AltA, div.AltA\r\n\t{mso-style-name:Alt+A;\r\n\tmso-style-parent:Alt+C;\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.AltB, li.AltB, div.AltB\r\n\t{mso-style-name:Alt+B;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:.5in;\r\n\ttext-align:justify;\r\n\ttext-indent:-.3in;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.AltDCenter, li.AltDCenter, div.AltDCenter\r\n\t{mso-style-name:\"Alt+D Center\";\r\n\tmso-style-parent:\"Heading 2\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:center;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\tmso-outline-level:2;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.AltK, li.AltK, div.AltK\r\n\t{mso-style-name:Alt+K;\r\n\tmso-style-parent:style5;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\ttext-indent:.2in;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.AltR, li.AltR, div.AltR\r\n\t{mso-style-name:Alt+R;\r\n\tmso-style-parent:Alt+C;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in right 4.4in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.Alt-1, li.Alt-1, div.Alt-1\r\n\t{mso-style-name:Alt-1;\r\n\tmso-style-parent:\"Alt+D Center\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:center;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\tmso-outline-level:2;\r\n\tfont-size:8.0pt;\r\n\tfont-family:Arial;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\ttext-transform:uppercase;\r\n\tletter-spacing:.2pt;\r\n\tfont-weight:bold;}\r\np.Alt-O, li.Alt-O, div.Alt-O\r\n\t{mso-style-name:Alt-O;\r\n\tmso-style-parent:\"Alt+D Center\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:center;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\tmso-outline-level:2;\r\n\tfont-size:8.0pt;\r\n\tfont-family:Arial;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\ttext-transform:uppercase;\r\n\tletter-spacing:.2pt;\r\n\tfont-weight:bold;}\r\np.HeaderFooter, li.HeaderFooter, div.HeaderFooter\r\n\t{mso-style-name:\"Header \u0026 Footer\";\r\n\tmso-style-parent:Alt+C;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in center 2.2in right 315.35pt;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"CG Times\";\r\n\tletter-spacing:.2pt;}\r\np.style2, li.style2, div.style2\r\n\t{mso-style-name:style2;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:6.0pt;\r\n\tmargin-left:0in;\r\n\ttext-align:center;\r\n\ttext-indent:.2in;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"CG Times\";}\r\np.style3, li.style3, div.style3\r\n\t{mso-style-name:style3;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:6.0pt;\r\n\tmargin-left:.5in;\r\n\ttext-align:justify;\r\n\ttext-indent:-.3in;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"CG Times\";}\r\np.AltQ, li.AltQ, div.AltQ\r\n\t{mso-style-name:Alt+Q;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:BookmanSSK;\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:BookmanSSK;\r\n\tfont-weight:bold;\r\n\tfont-style:italic;}\r\np.PageXofY, li.PageXofY, div.PageXofY\r\n\t{mso-style-name:\"Page X of Y\";\r\n\tmso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.grame\r\n\t{mso-style-name:grame;}\r\nspan.spelle\r\n\t{mso-style-name:spelle;}\r\np.byline, li.byline, div.byline\r\n\t{mso-style-name:byline;\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:Arial;\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Lastprinted, li.Lastprinted, div.Lastprinted\r\n\t{mso-style-name:\"Last printed\";\r\n\tmso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style1, li.Style1, div.Style1\r\n\t{mso-style-name:\"Style 1\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:none;\r\n\tmso-layout-grid-align:none;\r\n\ttext-autospace:none;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.CharacterStyle1\r\n\t{mso-style-name:\"Character Style 1\";\r\n\tmso-style-parent:\"\";\r\n\tmso-ansi-font-size:12.0pt;\r\n\tmso-bidi-font-size:12.0pt;\r\n\tfont-family:\"Bookman Old Style\";\r\n\tmso-ascii-font-family:\"Bookman Old Style\";\r\n\tmso-hansi-font-family:\"Bookman Old Style\";\r\n\tmso-bidi-font-family:\"Bookman Old Style\";}\r\np.ListParagraph, li.ListParagraph, div.ListParagraph\r\n\t{mso-style-name:\"List Paragraph\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:10.0pt;\r\n\tmargin-left:.5in;\r\n\tline-height:115%;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:11.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:Calibri;}\r\np.Style20, li.Style20, div.Style20\r\n\t{mso-style-name:\"Style 2\";\r\n\tmargin-top:.3in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tline-height:16.8pt;\r\n\tmso-line-height-rule:exactly;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:15.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.CharacterStyle2\r\n\t{mso-style-name:\"Character Style 2\";\r\n\tmso-style-parent:\"\";\r\n\tmso-ansi-font-size:15.0pt;\r\n\tmso-bidi-font-size:15.0pt;}\r\np.Style4, li.Style4, div.Style4\r\n\t{mso-style-name:\"Style 4\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:right;\r\n\tline-height:115%;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:11.5pt;\r\n\tfont-family:\"Bookman Old Style\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Bookman Old Style\";}\r\np.normal, li.normal, div.normal\r\n\t{mso-style-name:normal;\r\n\tmso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tline-height:115%;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:14.0pt;\r\n\tfont-family:\"Bookman Old Style\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Bookman Old Style\";}\r\np.Normal1, li.Normal1, div.Normal1\r\n\t{mso-style-name:Normal1;\r\n\tmso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tline-height:115%;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:14.0pt;\r\n\tfont-family:\"Bookman Old Style\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Bookman Old Style\";}\r\nspan.HeaderChar\r\n\t{mso-style-name:\"Header Char\";\r\n\tmso-style-parent:\"\";\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ascii-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\nspan.CharacterStyle3\r\n\t{mso-style-name:\"Character Style 3\";\r\n\tmso-style-parent:\"\";\r\n\tmso-ansi-font-size:14.0pt;\r\n\tmso-bidi-font-size:14.0pt;}\r\np.Style29, li.Style29, div.Style29\r\n\t{mso-style-name:\"Style 29\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:right;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:14.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Default, li.Default, div.Default\r\n\t{mso-style-name:Default;\r\n\tmso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tmso-layout-grid-align:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tcolor:black;}\r\np.Style30, li.Style30, div.Style30\r\n\t{mso-style-name:\"Style 3\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:none;\r\n\tmso-layout-grid-align:none;\r\n\ttext-autospace:none;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.Style26, li.Style26, div.Style26\r\n\t{mso-style-name:\"Style 26\";\r\n\tmargin-top:12.6pt;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:.05in;\r\n\tline-height:24.0pt;\r\n\tmso-line-height-rule:exactly;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:14.0pt;\r\n\tfont-family:\"Times New…

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