Seizure and confiscation in Pakistani tax law
Sections across 6 laws whose headings refer to seizure and confiscation. 25 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Customs Act, 1969
10 matching sections in the 2025-06-30 version.
- section 17: Detention, seizure and confiscation of goods imported in violation of section 15 or section 16
- section 157: Extent of confiscation
- section 168: Seizure of things liable to confiscation
- section 169: Things seized how dealt with
- section 170: Procedure in respect of things seized on suspicion by the police
- section 170A: Procedure in case of seizure of essential commodities
- section 171: When seizure or arrest is made, reason in writing to be given
- section 178: Punishment of persons accompanying a person possessing goods liable to confiscation
- section 181: Option to pay fine in lieu of confiscated goods
- section 182: Vesting of confiscated property in the Federal Government
Sales Tax Rules, 2006
5 matching sections in the 2025-06-30 version.
- section 69H: Confiscation
- section 93: Seizure after search of a building or premises
- section 94: Seizure between sunrise and sunset
- section 95: Seizure not to be excessive
- section 97: Storage of seized movable property
Federal Excise Rules, 2005
4 matching sections in the 2023-10-31 version.
- section 29: Confiscation of cigarettes in case of violation
- section 30: Disposal of confiscated cigarettes
- section 66: Confiscation and disposal of goods
- section 67: Seizure of plant and machinery
Federal Excise Act 2005
4 matching sections in the 2026-06-30 version.
- section 26: Power to seize
- section 27: Confiscation of goods subject to federal excise duty
- section 28: Power to release seized conveyance
- section 32: Option to pay fine in lieu of confiscation of conveyance
Income Tax Rules, 2002
1 matching section in the 2002-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with seizure and confiscation?
6 of the laws published here contain provisions whose headings mention seizure and confiscation, across 25 sections in total. The largest number sit in the Customs Act, 1969 with 10.
Where is seizure and confiscation defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.