Customs (Case Laws)

Value of imported and exported goods—Revision of the value determined—Fall back method—Scope—Case revolved around the rejection of the appellant’s petition under S.25D through an order-in-revision by the respondent— Read More...

Value of goods—Declaration—Assessment of imported goods, correctness of— Provisional determination of liability—Final determination not completed within stipulated period—Consequences—Differential amount paid or bank guarantee Read More...

Declaration / assessment of imported goods, correctness of—Provisional determination of liability—Final determination not completed within stipulated period—Consequences—Differential amount paid or bank guarantee secured, return Read More...

Reference---Redemption fine---Release of vehicle-- Tampered chasis number---Authorities were aggrieved of release of vehicle which was confiscated for smuggling of petrol---Customs Appellate Tribunal released the vehicle on deposit of 20% redemption fine---Vehicle Read More...

Appellant declared the disputed goods to be Glass Parts for Chandelier but on physical examination the same were found in complete sets, hence, there was a difference in chargeable duty and taxes which resulted in an order for confiscation of goods---No element of Read More...

Absence of mens rea-Scope-Element of mens area is to be seen when a criminal liability is required to be established against a person and not in the cases of assessment whether even duty/taxes has been Read More...

-Reference-Goods Declaration---Invoice retrieved from consignment---Effect-Authorities instead of imposing duty taxes on the basis of self-assessment by declaring lower invoice value relied upon invoice retrieved from Read More...

Misdeclaration---Criminal Customs, Lahore 1992 SCMR 1083 rel. ----Ss.25, proceedings---Pre-condition---Appellant / importer was aggrieved criminal proceedings initiated against him by authorities for misdeclaration of value of goods and Read More...

Show-cause notice, issuance of---Re-assessment of goods... Limitation---petitioner was importer and aggrieved of issuance of show- cause notice for re-assessment of goods and recovery of taxes under S.32 of Customs Act, 1969, beyond Read More...

Taxing statute-Two interpretations---Principle-Taxing statue usually contains charging and machinery provisions- Former fixes liability to pay tax and has to be constructed strictly- Where two reasonable interpretations are possible, one which favors the tax payer Read More...

Smuggling-Restriction on possession of goods in certain areas--Scope-Appellant assailed order-in-original passed by Collector of Customs (Adjudication) whereby his vehicle was confiscated for being smuggled-Contention of appellant was that he was a subsequent Read More...

Extent of confiscation--Scope-Phrase  shall also be liable to confiscation  used in S. 157(2) of Customs Act, 1969, does not mean liable to confiscation automatically-Discretion given to the authority to confiscate the goods or vehicle must be exercised on Read More...

Detention, seizure and confiscation of goods imported in violation of S.15 or S.16-Scope-No person should be deprived of his property by way of penalty unless it is clear that he is in some measure responsible for assisting or furthering the commission of the Read More...

Smuggling-Scope-Smuggling means bringing into or taking out of Pakistan in breach of any prohibition or restriction or evading payment of customs duties and taxes.

Equity is the soul of the law in dispensation of justice.

Proper place of procedure in Read More...

SRO No.499(1)/2009 dated 13-06-2009---Mis-declaration-Examination... fine and penalty, imposition of-Discriminatory treatment-Scope-Appellant/importer declared imported goods as "old & used computers"---Contention of the Read More...

Tier-1 Retailer----Classification of retailers----Point of Sale (POS) software, installing of----Monitoring of sales----Petitioner/taxpayers were retailers and aggrieved of directions issued by authorities to install Point of Sale, Read More...

Harmonious interpretation----Court, duty of----Statute cannot be read in isolation and Court have to protect Constitutionality of statutes on the principle of interpretation of Read More...

Seizure of consignment at port area--Re-examination---Reporting agency, powers of---Importer declared goods as Miscellaneous electronics items including LED lights/ fittings and fixture, bulbs and parts thereof, chandeliers, galvanized Read More...

Alternative Dispute Resolution (ADR)---Scope--- Section 195-C of the Customs Act, 1969, provides that ADR can be invoked only for disputes of the specified type that are under litigation in any court of law or appellate Read More...

Mis-declaration----Power to prohibit or restrict importation and exportation of goods----Scope----Appellant imported residue solvent----Department found the material to be petrol, high speed diesel and fuel oil----Since the fuel oils Read More...

Customs value of imported goods-Determination-Mis-declaration-Provisional assessment--Transactional value of imported goods-Burden of proof-Scope-Held, that the appellant/importer had discharged his onus with regard to the declared Read More...

Jurisdiction of High Court limited to questions of law-Imported vehicles, nature of Tribunal was the last forum for the determination of facts---In the present case the Tribunal had concluded that the imported vehicles were prime Read More...

Reference to High Court---Appeals to the Appellate Tribunal--Reasons for decision---Scope---Appellate Tribunal must independently decide the controversy before it and not approve the finding of Collector (Appeals) in a slipshod Read More...

General Rules for Interpretation of First Schedule to the Customs Act, 1969, R.3(a)--- Customs General Order No. 12 of 2002, dated 15-6-2002-Imported goods, classification of---Assessment---Classification Committee, powers of-Dispute Read More...

Pak-China Free Trade Agreement (FTA) notified vide SRO 659(1)/2007 dated 30-06-2007---Reference---Imported goods, classification of--Question of facts---Scope-Importer/applicant declared the imported goods as 'Methyldopa USP 34' and Read More...

Mis-declaration-Evasion of tax, allegation of---Payment of sales tax on import, exemption from--PCT heading, classification of-Scope-Rule of consistency--Importer/respondent availed the exemption on payment on sales tax on import of Read More...

Determination of value/Methodology/Petitioners/importers were aggrieved of act of Customs authorities applying London Metal Bulletin (LMB) prices as existed on date of Bill of Lading instead of date of Registered Bank Contracts/Plea Read More...

Good Governance/Scope/ Object of good governance cannot be achieved by exercising discriminatory powers unreasonably of arbitrarily and without application of mind/Such objective can only be achieved by following rules of justness, Read More...

Confiscation of goods/Dispute was with regard to declaring imported goods as white spirit but in fact it was Xylene and even port Read More...

Smuggled goods----Raid on warehouse---Authorities seized goods lying in warehouse of respondent on the plea of smuggled Read More...

Limitation---Condonation of delay---Government dept., entitlement of ----Force majeure---Authorities Read More...

High Court in its advisory jurisdiction under Reference is not bound to answer each and every question of law proposed for its Read More...

Power to summon persons to given evidence and produce documents or things----Scope---Appellant imported Epoxy Menthane Read More...

Value of imported and exported goods----Scope---Customs value of the goods is price actually paid or payable for the goods when Read More...

Seizure of things liable to confiscation---Burden of proof as to lawful authority---Search to be made is presence of Read More...

Orders based on no evidence are nullity in the eyes of law. Read More...

Transactional value of goods---Goods imported by petitioner / importer were released on the basis of provisional assessment as Read More...

Equipment imported by Pakistan Telecommunication Company Ltd. (PTCL)---Over-paid customs duty, refund of---Concessionary rate of Read More...

Prospective & retrospective application of a new law--Scope---Any new law, which deals with the procedure and does not affect the rights or liabilities of the parties, generally applies to all proceedings, pending as well as future, Read More...

Hybrid Electric Vehicles (HEVs) falling under PCT Code 87.03, import of-Exemption from customs duty, sales tax and with-holding Read More...

Statutory Regulatory Order (S.R.O) issued under a fiscal statute- S.R.O. requires purposive Read More...

Taxing statute-Exemption, benefit of-In a taxing statute, there is no leeway or probability of any Read More...

Notice to person holding property (house) suspected to be acquired by smuggling---Order of Special Judge---Scope---Petitioner questioned the proceedings pending before the Special Court in terms of an application filed under S. 31 of Prevention of Smuggling Act, Read More...

Facts of the case are that the petitioners imported re-rollable scrap and have submitted their Goods Declaration (GD) on 2nd October 2019 before the Customs Authority. The goods were cleared by the respondent No.5, but subsequently the Read More...

Mis-declaration----zero rating----SRO No.1125(I)/2011, dated 31-12-2011 gave concession to manufacturer, Importer, exporter and wholesale dealers of textile, carpets, leather, sports and surgical goods---Department’s case was that in view of the facts of the Read More...

Customs authorities have not been conferred with the powers of adjudication as far as Sales Tax Act, 1990 and the Income Tax Ordinance, 2001, are concerned---Customs authorities have powers to collect sales tax, income tax, etc., at the import stage in the capacity Read More...

Protection against double punishment and self-incrimination. Scope issuance of a notice regarding the same taxed amounts tantamount to double jeopardy which cannot be given legal credence but also offends and defies the fundamental rights set out in Art. 13 of the Read More...

SRO No.499(I)/2009, dated 13-06-2009---Smuggling of goods---Confiscation of vehicles--- Respondent was alleged to have smuggled goods and his vehicles were also Read More...

Declaration of passenger or crew of baggage---Smuggling---Verbal declaration---Scope---Question before High Court was whether the Appellate Tribunal had not erred in applying Ss.139 & 142 of the Customs Act, 1969 by allowing the Read More...

Detention, seizure and confiscation of such goods---Release of perishable goods subject to payment of leviable duties and taxes---Adjudication under the Customs Act, 1969---Scope---Petitioner sought release of goods seized on ground of having been brought into the Read More...

Constitutional petition---Quashing of F.I.R.---Raid and search---Jurisdiction---Right to fair trial---Scope---Petitioners were aggrieved of F.I.R. registered by Customs Authorities as a result of raid conducted in their factor premises from where they alleged to Read More...

Raid and search by Customs authorities---Pre-conditions---Before embarking upon a search without warrants, Customs official is under legal obligation to prepare statement in writing of grounds of his belief that smuggled goods are concealed or kept in any place and Read More...

Smuggling---Scope---Neither go down, factories nor storage facilities can be sealed as a punishment under Customs Act, Read More...

When no cross objection under S.194-A(4) of Customs Act, 1969, is filed within stipulated period of 30 days by respondent, the same is tantamount to admission and deposition made by and on behalf of appellant in memo of appeal and affidavit deems to be true and Read More...

No official of Directorate of PCA was empowered to conduct audit in the matter of Federal Excise and Income Tax without powers / justification---Any such audit was void ab-initio and coram non judice---Clearance Collectorates did not have authority to collect Read More...

No person can claim refund of any duty or other levies which he paid on goods imported and deemed to have been passed in full incidence of paid duty/levies to the end buyer as a part of price of such goods unless contrary is proved by him through documentary Read More...

Import of used plant, machinery and equipment-Scope-Department alleged that vehicles imported were older than five years, therefore, same could not have been imported-Collector of Customs (Adjudication) vacated the show-cause notice-Validity---Examination of Read More...

Petroleum development surcharge--Rate applicable---Principle---Petitioner imported motor spirit and was aggrieved of rate of petroleum development surcharge applied by authorities-Validity---Applicable rate of petroleum levy pursuant to Petroleum Products Read More...

Seizure of things liable to confiscation---Restriction on importation or exportation of goods---False statement, error, etc--- Fiscal fraud-Duty of certain persons to give information--Checking of goods declaration by the customs---Clearance for home Read More...

Seizure of things liable to confiscation---Restriction on importation or exportation of goods---False statement, error, etc--- Fiscal fraud-Duty of certain persons to give information--Checking of goods declaration by the customs---Clearance for home Read More...

Dept. intercepted a vehicle on the suspicion that it was smuggled and duty and taxes leviable thereon were not paid- Adjudicating authority confiscated the vehicle vide order-in-original and appeal filed against the same was dismissed-Appellate Tribunal allowed the Read More...

Appellant imported consignments of USB Flash Drive and MCC Card; goods were assessed in terms of S.80 of Customs Act, 1969 and released under PCT heading 8523.5120 where under customs duty @5% was chargeable--Amount of customs duty was not charged on the ground that Read More...

Alternate remedy, availability of--Appeal to Collector (Appeals)---Scope---Petitioner assailed order passed by Deputy Collector Customs (Adjudication) before the High Court on the ground that it had paid duty/taxes as per calculation of the department, however, its Read More...

-Smuggling-Special Criminal Revision Application-Trial Court declared proceedings of trial of smuggling against respondents as coram non judice and were returned to authorities for adjudication- Validity Act of smuggling of lawful items, by intentionally evading Read More...

Department assailed order passed by Appellate Tribunal whereby it was held that a mere difference of opinion between the declared PCT Heading and the ascertained PCT Heading did not automatically constitute the offence of mis-declaration entailing penal Read More...

Discretion----Applicability---Discretion must be used to promote policy and objects of Act. 
Proportionality, principle of------Decision making---Principle of proportionality Applicability-----Courts consider whether there has been a disproportionate Read More...

Wealth Tax Appeals filed by a company without a resolution from the Board of Directors, but duly signed by the Chief Executive Officer (CEO)--Sufficient compliance---Ratification of appeals---Scope- Company was a juristic entity and it could duly authorize any Read More...

Delegated legislation-Powers of Parliament, extent of---Vires of amendment-Past and closed transaction-Petitioners were importers who were aggrieved of imposing and collection of Regulatory Duty through Notification SRO No.1035(I)/2017 Read More...

Enactment ultra vires the law---Effect---Any legislation or enactment declared to be ultra vires the law and Constitution by Court of competent jurisdiction, seizes to have its effect from the date of its Read More...

Petitioners sought directions to the authorities to withdraw their letters which were correspondence between departments regarding double verification of Export Goods Declarations from Customs Authority and challenged a show-cause notice Read More...

Exemption from customs duty---Plaintiffs were manufacturers of beverages and claimed exemption from customs duty on the plea of their industry as 'agro-based industry'--Validity--Mere use of word 'like' could not be stretched so as to include any industry which was Read More...

Exemption from customs duty- Classification by United Nations-Effect-Any classification by United Nations or any other authority has no nexus with notification of exemption SRO No. 575(I)/2006, dated 5-6-2006--Such classification at the most has persuasive Read More...

Lawful imported / cleared consignments after payment of leviable duty and taxes on the strength of assessment order passed by authorities under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001, cannot be detained under any pretext by any officer of Read More...

Clearance of goods---Show-cause notice-No space for reply---Mis-declaration--Adjudication proceedings---Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities---Validity---No appeals were filed and Read More...

Valuation ruling must be determined using one of the methods of S.25 of Customs Act, 1969 / valuation agreement---Three of the modes; the identical goods method; the similar goods method; and the deductive value method, require the value to be determined 'at or Read More...

Import of vehicles---General power to exempt from customs---duties-Exemption on import of vintage vehicles---Scope---Petitioner claimed benefit of SRO No.833(I)/2018 dated 03.07.2018 whereby customs duty and other regulatory duties and taxes in excess of US Dollars Read More...

Scope--Respondent imported Wax Granules and filed transshipment goods declaration for transportation of the consignment---Examination of the consignment, carried out after obtaining necessary approval, revealed that the goods were betel nuts---Clearing Agent was Read More...

Search-Scope-Search carried out in terms of S.163 of Customs Act, 1969, without recourse to mandatory provision of S.162 of Customs Act, 1969 is illegal- Any case made out on the basis of goods/documents seized on the basis of such search cannot be used against the Read More...

Mis-declaration-Contravention report-Seizing of consignment-Notice, non-issuance of---Importer after payment of all duty and taxes got his consignment cleared from Customs Warehouse but the same was seized by Customs Intelligence officials at the Railway Read More...

No Authority is allowed to act beyond its jurisdiction and all acts or deeds beyond scope of jurisdiction are null and void in the eyes of Read More...

Correction of errors---Principle--Adjudication order-Revising of findings-Importer was aggrieved of 'Audit Observation/Contravention' report made by authorities regarding goods in question after the same had been cleared under S.80 of Customs Act, 1969---Plea raised Read More...

Smuggling-Prohibitions and restrictions on importation Stolen goods-Scope-Appellant was alleged to have imported a stolen vehicle-Validity Vehicle was originally registered in a foreign country in the name of previous owner-One Pakistani national (subsequent owner), Read More...

Seizure of goods liable to confiscation---Items no importable in used/second hand condition---Import of vehicles by overseas Pakistanis---Scope---Department seized the caravan imported by appellant for being imported in violation of Serial No. 10 of Appendix C of Read More...

Clearance of goods---Effect---Lawful imported / cleared consignments after payment of leviable duty and taxes on the strength of assessment order passed by authority under S.80 of Customs Act, 1969, cannot be detained under any pretext by any officer of Read More...

Clearance of goods--- Sales tax and income tax, recovery of--- Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities---Validity---Condition of audit post clearance of Goods Declaration of importer Read More...

Declared value of goods---Amendment--- Principle--- No amendment under S.205 of Customs Act, 1969, is allowed in the columns of declared value, quantity or description after removal of the goods from customs area for home consumption. Read More...

Mis-declaration---Cancellation of bail---Scope---Accused persons were alleged to have evaded huge amount of duty and taxes through submission of fabricated invoices, however, they were enlarged on bail by the Trial Court---Remote possibilities, as contended by the Read More...

Bail, cancellation of---Scope---Where bail has been granted to the accused and he has not misused the same then ordinarily bail may not be cancelled unless the clear cut violation of law is P No.76/2020 along with C. Misc. W.P No.71/266/2019 along with C. Misc. Read More...

Power to issue search warrant---Power to search and arrest without warrant-Detention of seized goods where search and seizure were legally defective---Scope---Question before High Court was whether power to search and arrest without warrant under S.163 of Customs Read More...

Valuation of goods and category of goods---Charging of customs duty---Onus to prove---Assessing Authority also levied duty upon the importer for the weight of packing material of goods imported---Order passed by Assessing Authority was set aside by Appellate Read More...

Forged documents---Appreciation of evidence---Sentence, “imprisonment of fine”---Scope---Accused person were alleged to have filed forged and manipulated documents showing less value of machine imported---Trial Court  convicted accused persons and Read More...

Imported and exported goods---Power to determine customs value---Territorial jurisdiction---Scope---Petitioner assailed the validity of valuation ruling by contending that the department was adamant to calculate the customs duty on petitioner’s consignment on Read More...

Imported and exported goods---Power to determine customs value---Scope---Customs value of imported goods, under S.25 of the Customs Act, 1969, shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to Read More...

Reference---Classification of goods--- Pakistan Customs Tariff Heading---Public notice---Respondents---importers assailed assessment of goods before Appellate Authority on the ground that the same was due to a mistake, as in the year 2018 tariff headings were Read More...

Seizure of things liable to confiscation---Power to issue search warrant to search and arrest without warrant---Scope---Department conducted raid and recovered huge amount of foreign origin smuggled cloth, which was ordered to be confiscated---Appellate Tribunal Read More...

Seizure of things liable to confiscation---Power to issue search warrant; search and arrest without warrant---Scope---Perusal of Ss. 162 & 163 of Customs Act, 1969, suggests that ordinarily a place is to be searched only after search warrant is obtained from the Read More...

Seizure of things liable to confiscation---Power to issue search warrant---Power to search and arrest without warrant---Scope---Law through the requirement of S.163 of Customs Act, 1969, envisaging for the pre-existence of the grounds for belief of Customs Officer Read More...

General power to exempt from customs duties---Scope---Petitioner sought benefit of SRO No.575(I)/2006---Petitioner being a pharmaceutical company had manufactured certain drugs for which customized Air Handling Units (AHUs) were required to control temperature, Read More...

Recovery of dues---Blocking of consignment---Petitioner-importer was aggrieved of blocking his consignment by authorities on the basis of a pending FIR---Validity---Authorities acted in expectation and had directly Read More...

Provisional release of goods---Refunds of amount deposited lieu of disputed amount of duties and taxes---Date of determination of rate of duty for clearance through the Customs Computerized System---Presumption that incidence of duty had been passed on to buyer Read More...

Smuggling---Seizure of things liable to confiscation---Burden of proof---Prohibition or restriction on importation and exportation of goods---Scope---Frontier Corps Authorities recovered Pakistan and Afghan currency from the possession of appellants when they were Read More...

Constitutional jurisdiction of High Court---Implementation / execution of orders of Forums in Tax Departmental hierarchy of adjudication---Departmental abdication of responsibility in non-implementation of such orders---Scope---Petitioner sought implementation order Read More...

Checking of goods declaration by customs---Issuance of demand notice without show-cause notice---Scope---Petitioner assailed issuance of notice whereby certain amounts were demanded in respect of alleged short payment of duties pertaining to Goods Declarations of Read More...

Show-cause notice---Scope---Departmental notice may not ordinarily merit interference, unless it manifestly that it suffers from want of jurisdiction, amounts to abuse of process or is mala fide, unjust or prejudicial towards the Read More...

Customs Authorities initiated proceedings against petitioner for transporting smuggled goods---Order-in-Original was maintained by Appellate Authority as well as Customs Appellate Tribunal---Plea raised by petitioner was that adjudicating order was passed beyond Read More...

International Treaties---Super tax, levy of---Question was with regard to exemption of taxpayer from Super tax on the plea that they were otherwise qualified and fell within Double Taxation Treaties between Pakistan and foreign countries---Validity---Super tax as Read More...

Reference, jurisdiction of High Court---Factual controversy---Scope---Dispute regarding exemption in import duty on imported machinery---Validity----Questions of law raised by applicant-importer were not relevant as there was factual determination vis-à-vis Read More...

Smuggling”---Seizure of goods---Option to declare the goods---Customs authorities detected gold Bullion Suisse in personal luggage of accused-respondent at his arrival in Pakistan---Instead of offering accused-respondent to declare his goods, the same was Read More...

Confiscation of vehicle---Smuggling---Scope---Applicant assailed the confiscation of his vehicle by the custom department---Validity---Chassis plate of the vehicle was cut and welded---Stance taken by applicant at a belated stage was that the vehicle was cleared Read More...

Seizure of things liable to confiscation---Treatment of goods brought in commercial quantity---Option to pay fine in lieu of confiscated goods---Scope---Bus entered into Pakistan was found loaded with foreign origin goods in commercial quantities while the number of Read More...

Value of imported and exported goods---Determination of customs value---Transaction value---Conduct of audit---Scope---Directorate General of Post Clearance Audit in pursuance of an information that group under invoicing was being carried out by the importers Read More...

Prevention of smuggling---Confiscation of smuggled vehicle---Option to pay fine in lieu of confiscated goods---Scope---Department impugned order of Appellate Tribunal whereby a vehicle confiscated on ground that same was smuggled, non-duty paid, and had tampered Read More...

Seizure of things liable to confiscation---Option to pay fine in lieu of confiscated goods---Scope---Department assailed order passed by Appellate Tribunal whereby the vehicle used in smuggling was released to its owner against 20% redemption fine on the custom Read More...

Reference to High Court---Exercise of jurisdiction under S. 196 of Customs Act, 1969---Question of limitation for filing of reference, determination of---Condonation of delay---Scope---Department could not be given any special treatment or priority in respect of Read More...

Declared value, acceptance of---Provisional assessment---Limitation---Speaking order---Goods were released on the basis of provisional assessment made on declared value---Subsequently on the basis of final assessment, the authorities asked the importer to deposit Read More...

Smuggling---Quashing of FIR---Protection against double punishment and self incrimination---Person once convicted or acquitted not to be tried for the same offence---Provision as to offences punishable under two or more enactments---Scope---Accused persons sought Read More...

Authority defined in S.179 of Customs Act, 1969, has to exercise the powers---Neither superior nor subordinate is empowered to assume powers of his superior or subordinates, unless Federal Board of Revenue is desirous of fixing or varying jurisdiction and powers of Read More...

Abuse of process---Scope---Abuse of process is a tort comprised of two elements: (i) an ulterior purpose and (ii) a willful act in the use of process not proper in regular conduct of proceeding---Abuse of process is malicious misuse or misapplication of process in Read More...

Re-assessment---Mis-declaration---Proof---Assessing Officer instead of accepting Goods Declaration preferred to inspect the goods and found them as per Declaration---Principal Appraiser re-examined the goods and imposed additional duty and taxes on the plea of Read More...

Re-assessment---Principle---Re-assessment under S.80(3) of Customs Act, 1969, is permitted only after calling for documents as contemplated in S.80 (2) of Customs Act, 1969, after clearance of goods in terms of S.83 of Customs Act, 1969, and R.442 of Customs Rules, Read More...

Directorate General of Post Clearance Audit alleged that the goods imported by the appellant were classifiable under PCT Heading 5804.2100 instead of PCT Heading 5804.2900 and that according to examination report and images the imported “Laces” looked to Read More...

From perusal of herein above provisions of law, it is clear that no time frame has been given to an importer to make the request for mutilation or scrapping of the imported goods. On the contrary, the time frame which was earlier Read More...

Brief facts of the case are that according to a contravention case the appellants imported 11 consignments of monofilaments yarn and classified the goods in H.S. Code 5404.1900 and claimed exemption of Sales Tax under SRO. 1125(I)/2011, Read More...

Brief facts of the case are that according to a contravention case the appellants imported 11 consignments of monofilaments yarn and classified the goods in H.S. Code 5404.1900 and claimed exemption of Sales Tax under SRO. 1125(I)/2011, Read More...

17. That as regard to issue No. (xii), the appellant No. 2 as observed from show-cause notice and Order-in-Original and as verbally explained by the learned Counsel, was held guilty of an offence under section 32(1) and (2) of the Act. Read More...

Section 186 of Customs Act, 1969 would be attracted during the course of imports, meaning thereby that if any case had been adjudicated by competent authority against an importer and through which it had held the charges established as Read More...

Disposal of appeals by Appellate Tribunal - Jurisdiction of High Court under S.196 of the Customs Act, 1969 - Scope -Held, where the core issues were not addressed in an order of the Appellate Tribunal, then the same would not be in Read More...

Letter of Credit Import of vehicle opened and a changed was introduced in the Import Policy Order. Plaintiff imported old specialized vehicles Read More...

Letter of Credit Import of vehicle opened and a changed was introduced in the Import Policy Order. Plaintiff imported old specialized vehicles and sought Read More...

Letter of Credit Import of vehicle opened and a changed was introduced in the Import Policy Order. Plaintiff imported old specialized vehicles Read More...

Import of a vehicle under a fake Proceed Realization Certificate (PRC)---Allegedly, accused, Clearing Agent, was an instrumental in the entire rip-off for illegally importing a vehicle with intention to cause loss to Read More...

Petitioner imported a vintage vehicle but delivery of same was denied on grounds that there was ambiguity in law regarding imposition of taxes on vintage vehicles No reference to any other restriction or prohibition existed as could be Read More...

Availability of word “tax” in S.32 Customs Act, 1969 does not empower Customs Authorities to exercise powers under the provisions of Ss. 11(2) & (3) of ST Act, 1990 and S.162(1) of ITO 2001---Officers of customs cannot Read More...

Appellant imported different parts of motorcycle and filed goods declaration---Dept. alleged that an excess quantity of 4060 kgs of crank case cover of PCT No. 8409.9110 was found in the consignment, as against the contention of Read More...

Where a consignment was found to contain goods of description other than the one declared falling under separate PCT heading but chargeable to same rate of duty, S. 32 or 32A could not be invoked by virtue of the fact that no false Read More...

Declaration referred to the nature, description and value of goods so that the assessing officer could apply appropriate tariff rates for assessment and charging. Claim meant a demand for something supposed due to or demanded as a Read More...

Dept. must establish that the person who was alleged to have made any statement in a document, submitted to the Customs Authorities, had knowledge which would depend upon the facts and circumstances of each Read More...

Importer or his agent has to file goods declaration for release of the goods as which assessing officer has to make an assessment---Any claim made by an importer is subject to scrutiny by the assessing officer who has been vested with Read More...

Agent represents his principal and until and unless any direct evidence is attributed against agent or when Dept. is not able to prove any criminal intent on his part, he cannot be penalized under the general provision of the Customs Read More...

Declaration and assessment for home consumption or warehousing---Assessment and recovery of sales tax not levied or short levied or erroneously refunded---Exemption of tax not levied or short levied as a result of general Read More...

Declaration and assessment for home consumption or warehousing---Checking of goods declaration by the Customs---Clearance for home consumption---Conduct of audit- Appeal to Collector (Appeals)---Powers of Board or Collector to pass Read More...

Clearance for home consumption---Double jeopardy---Scope---Appellant imported compost (non-commercial fertilizer) and claimed exemption from payment of sales tax under Entry No. 99 of Sixth Schedule to the ST Act, Read More...

Appellant imported compost (non-commercial fertilizer) and claimed exemption from payment of sales tax under Entry No. 99 of Sixth Schedule to the ST Act, 1990---Goods of appellant were released after acceptance of declaration in all Read More...

Issue of show-cause notice before confiscation of goods or imposition of penalty---Scope of sales tax---Time and manner of payment---Determination of liability--- Tax credit not allowed---Return---Offences and penalties---Default Read More...

Powers of adjudication... Assessment and recovery of sales tax not levied or short levied or erroneously refunded---Recovery of arrears of sales tax---Recovery of tax from the person from whom tax was not collected or deducted.... Read More...

Objection qua jurisdiction is a basic lacuna on assumption of jurisdiction which can be raised at any stage of the proceedings including appeal in as much as it goes to the very roots of the matter and renders entire proceedings Read More...

Powers to restrict imports and exports---Power to search and arrest without warrant---Seizure of things liable to confiscation---When seizure or arrest is made, reason in writing to be given---Option to pay fine in lieu of confiscated Read More...

Appellants were alleged have been involved in export of gold and jewelry against fake Form-E, therefore, foreign remittances were not received and as such withholding tax and Export Development Surcharge was not collected.

Directorate General of Post Clearance Audit reported that the consignment of flavouring substances imported by appellant for use in aerated beverages was classifiable under PCT heading 3302.1010 instead of 3302.1090--Adjudication Read More...

Appellant assailed order-in-original on the ground that customs authorities had no jurisdiction to realize sales tax, excise duty and income tax---Not only the customs duty at import stage but other taxes too were within the ambit of the Read More...

Tug boats for offloading oil tankers imported for a temporary period of three years. Not exempted from customs duties. S.R.O. 678(I)/2004 issued by the Government of Pakistan, under S. 19 of the Customs Act, 1969, which exempted various Read More...

Restriction on imports and exports. Entrustment of functions of Frontier Corps. Scope. Frontier Corps, during routine checking, seized Saudi Riyal at Check Post from the possession of appellant and alleged that the seized currency was Read More...

Subscription or attestation of any document relating to any goods on behalf of owner without sufficient authority. Violation of condition for grant of exemption. Unauthorized use of unique user identifier by any person. Scope. Appellant Read More...

Option to pay fine in lieu of confiscation. Scope. Customs Staff recovered foreign origin mobile phones of different brands and models from the vehicle driven by appellant and seized them on failure of the appellant to produce Read More...

Customs authorities to adhere to its own precedent---Scope---Appellant transmitted goods declaration for export of fabric towels/sports goods--- Examination of goods confirmed the declaration with the exception of 53 cartons containing Read More...

Provisions of S. 32(1) & (2) of Customs Act, 1969 could only be invoked by Customs authorities, where there existed any revenue loss and S. 32 of the Act could not be invoked in Read More...

Appellant transmitted goods declaration for export of fabric towels/sports goods--Examination of goods confirmed the declaration with the exception of 53 cartons containing 2800 pieces of footballs as of "Nike" brand, which was not Read More...

Appeal was filed on 07-04-2017; an order in terms of S.193A(3), Customs Act, 1969, had to be passed by Collector of Customs (Appeals) within 120 days of within further extended period of 60 days, in terms of its proviso upon availability Read More...

Finding of fact given by any Authority, Court or Tribunal, without discussing and considering the material available on record, and not based on material available on record, was illegal, arbitrary and perverse finding of fact was Read More...

Goods imported by appellant were confiscated, however, redeemed on payment of fine equal to 100 per cent of the value, of which appellant was aggrieved.

Sec. 181, Customs Act, 1969, showed that the Read More...

Respondent filed goods declaration of consignment containing Computer UPS. Examination of goods revealed that the goods were Line Interactive UPS and that the importer had importer a number of other undeclared goods/items. Adjudicating Read More...

Directorate General of Intelligence and Investigation---Directorate General of Post Clearance Audit---Powers and jurisdiction---Scope---Directorate General of Intelligence and Investigation detained the foods of importer at the exit gate after their release by Read More...

Directorate General of Intelligence and Investigation---Directorate General of Post Clearance Audit---Powers and jurisdiction---Scope---Directorate General of Intelligence and Investigation detained the foods of importer at the exit gate after their release by Read More...

Directorate General of Intelligence and Investigation detained the goods of importer at the exit gate after their release by Clearance Collectorate and charged the importer for mis-declaration-- -Section 195, Customs Act, 1969 empowered the Collector of Customs or Read More...

Directorate General of Intelligence and Investigation---Jurisdiction-- Scope---Directorate General of Intelligence and Investigation detained the goods of importer at the exit gate after their release by Clearance Collectorate; charged the importer for Read More...

Section 3, Sales Tax Act, 1990, being a charging section cannot be invoked by any Authority other than an officer of Inland Revenue---Section 6 of the said Act is a machinery section that lays down the procedure relating to collection of sales tax at import stage Read More...

Recovery of arrears of sales tax---Recovery of income tax from persons holding money on behalf of a taxpayer---Collection of income tax at import stage--Recovery of income tax from the one from whom tax was not collected or deducted-Internal audit of income Read More...

Appeal to Collector (Appeals)-Procedure in appeal-Show-cause notice. Double Jeopardy---Scope---Assessment order passed by competent authority cannot be disturbed by any authority by preparing contravention report and overlapping the existing assessment order for Read More...

Power of FBR (Board) or Collector to suo motu pass orders--Appeal to Collector (Appeals)--- Scope--When the right of appeal has been accorded by legislature under the provision of S.193, Customs Act, 1969 the provision of S.195 of said Act is un-operational and Read More...

Declaration--Show-cause notice---Examination, assessment and clearance of goods---Scope---Section 79(1), Customs Act, 1969 cannot be invoked in the show-cause notice particularly when the goods were selected for examination and were released after passing valid Read More...

Directorate General of Intelligence and Investigation detained the goods of importer at the exit gate after their release by Clearance Collectorate---Deputy Collector of Customs (Adjudication) issued show-cause notice on the basis of shipping bill of the exporting Read More...

Directorate General of Intelligence and Investigation detained the goods of importer at the exit gate after their release by Clearance Collectorate---Deputy Collector of Customs (Adjudication) issued show-cause notice on the basis of shipping bill of the exporting Read More...

Collector of Customs had to pass order within a period of 120 days from the date of receipt of appeal---Appeal was filed by appellant on 16-12-2016, and an order had to be passed on or before 15-4-2017---No extension was granted by Collector prior to lapse of Read More...

Reasons for decision---Scope-Where any Authority, Court or Tribunal gave a finding of fact which was not based on material available on record the same became perverse and a perverse finding of fact which was violative of the established principles of appreciation Read More...

Initiation of recovery proceedings pending appeal-Effect--Petitioner impugned notices which attached petitioner's movable property and Bank accounts---Contention of petitioner was that recovery was illegal and without lawful authority; that no reference was made to Read More...

Special procedure for payment of sales tax---Manufactured- Produced, semi-finished product-Scope-Appellant imported "Belt strips /Composition Leather" and claimed benefit under SRO No. 1125(I)/2011 dated 31.12.2011-Goods, upon examination, were found as declared, Read More...

Jurisdiction of customs authorities---Scope---Appellant/ importer claimed benefit under SRO No. 1125(I)/2011 dated 31.12.2011, which was allowed and his goods were cleared--- Directorate of Post Clearance Audit, observed that appellant had illegally availed benefit Read More...

Time and manner of payment of sales tax-Determination of sales tax liability---Default surcharge for non-payment of sales tax---Advance income tax at import stage-Scope-Additional Collector of Customs (Adjudication) issued show-cause notice and re-assessed payable Read More...

Appeal to Collector of Customs (Appeals)---Powers of FBR or Collector of Customs to revise orders-Show-cause notice-Double jeopardy---Scope-Director, Directorate of Post Clearance Audit, conducted post clearance audit of goods wherein he observed Read More...

Import of second hand vehicle by construction company- Conditions of import-Used Mobile Clinic---Procedural requirements- Pre-shipment inspection-Amendment in Import Policy Order, 2013- Effect--Mis-declaration-Scope-Examination report transpired that vehicle in Read More...

In order to attract S.32, it must be established that a person who alleged to have made any statement in a document, submitted to the Customs Authorities, must be false to his knowledge, and it would depend upon the facts and circumstances of each Read More...

Show-cause notice---Case of the dept. could not go beyond the scope of the show cause Read More...

Show-cause notice---Case of the dept. could not go beyond the scope of the show cause Read More...

Power to takeover imported goods. Principle-- Section 25-C of Customs Act, 1969 cannot be used to takeover goods of an honest importer by accepting higher price of goods---Object of S. 25-C of Customs Act, 1969 is to curb tendency of under-invoicing by a dishonest Read More...

Power to takeover imported goods-Scope-Provision of Art. 18 of the Constitution protects Fundamental Right of doing business-Importer is not to be penalized or deprived of his goods under S. 25-C of Customs Act, 1969 when he has not committed under- invoicing and is Read More...

Takeover of Imported Goods Rules, 2002, R. 1(3)--Valuation Ruling No. 863 of 2016 dated 02-08-2016--- Notification SRO No. 487(1)/2003 dated 97-06-2003---Bids for takeover imported goods---Customs authorities, duty of--Petitioners were private importers of products Read More...

One-Seizing agency intercepted a truck, reported to be smuggled/non- duty paid---Driver of the vehicle in question produced photo copies of registration book, goods declaration, sales tax invoice and so many other documents, but dept. seized the vehicle-Driver, Read More...

Petitioner failed to satisfy the dept. that the items imported (paper) under Read More...

Prosecution case against accused was that he filed duty drawback claims before Federal Tax Ombudsman although he had already got encashed said claims from the dept.---Plea of accused was that he was unaware about the claim being encashed-Indeed-Report of Read More...

Appeal to Appellate Tribunal---Limitation-Condonation of delay---Explanation of delay of each day---Scope----Petitioner was aggrieved of Appellate Tribunal's order whereby it dismissed his appeal being barred by time----Whereas----No explanation was provided to Read More...

[Per Muhammad Nazim Saleem, Member Technical-II; Tahir Zia, Judicial Member-II dissenting. [Minority View]--Pakistan Customs Tariff Heading 2202.1010, & Heading 2202.9000--Determination of customs value of goods---Misdeclaration of classification of goods-Import Read More...

[Per Tahir Zia, Member (Judicial-II); Muhammad Nadeem Qureshi, Judicial-I, agreeing. [Majority View] Determination of customs value of goods--Mis-declaration of classification of goods---Importers transmitted goods declaration under S.79(1) of the Customs Act, 1969 Read More...

Per Muhammad Nadeem Qureshi, Member Judicial-I agreeing with Tahir Zia, Judicial Member II. [Majority View]  Provisions of Ss.193(1) & 194(1) of Customs Act, 1969, were amended through Finance Act, 2012; by virtue of said amendment, appeals filed against Read More...

When a law required an act to be done in a particular manner, it had to be done in that manner alone, not otherwise----Being custodian of law, it was the duty of the court to follow the legal obligation and interpretation made thereon by the courts as well as the Read More...

Smuggling--Seizure and confiscation---Accused an Afghan national, was apprehended near the Boarder allegedly smuggling Pakistan currency, out of Pakistan--- Additional Collector of Customs (Adjudication) vide order-in-original confiscated the recovered Read More...

Afghanistan Pakistan Transit Trade Agreement, 2010, Art. 3, Para 2---Transit trade-Processing of Afghan Transit-Trade-Misinformation—Show-cause notice--Procedure-Jurisdiction of customs authorities- Scope---Appellant, importer of Afghanistan, imported Read More...

Public functionaries---Jurisdiction---Superior officer is not empowered to exercise quasi judicial powers of his subordinate in the matter of Read More...

Documents transmitted to Directorate General of Transit Trade for transit of the goods through Customs Computerized System is not "goods declaration" as defined in S. 2(la), Customs Act, 1969--Documents transmitted for transit under the provision of S. 129, Customs Read More...

Mis-declaration---Fiscal fraud---Scope---Where there is no revenue loss, provisions of S.32(1)(2) or 32A, Customs Act, 1969 cannot be invoked. Administration of justice----Thing should be done as it is required to be done or not at Read More...

Per Faisal Arab, J; Mushir Alam, J, agreeing: Munib Akhtar, J dissenting. Exemption from customs duty and sales tax under SRO No.575(1)/2006 dated 5.6.2006--Import of "Air Handling Units"---Certification by Engineering Development Board of Pakistan Read More...

Principle enunciated by the Supreme Court in the case of Al-Samrez Corporation v. Federation of Pakistan (1986 SCMR 1917)-Scope-Effective rate of duty-Principle enunciated in Al-Samrez case provided that if an importer altered his position in reliance on an Read More...

Customs value has to be determined after following the methods laid down in S. 25, Customs Act, 1969---Valuation methods are provided under subsections (1), (5), (6), (7) & (8) of S. 25 Customs Act, 1969 which are set out in a sequential order of Read More...

Sequential order-Scope-Director of Customs (Valuation) determined customs value for Rear Engine Intercity CBU Buses-Revision filed against valuation ruling was dismissed- Indeed-Customs value of Rear Engine Intercity Buses had been determined under S. 25(9), Customs Read More...

Predetermination of customs value---Transaction value---Group under-invoicing Determination---Fixation---Scope---Section 25A permits but it does not mandatorily require, predetermination of customs value-Principal method of determining customs value is, and must Read More...

Declaration of home consumed goods under self-assessment system in terms of S.79 of the Customs Act, 1969---Said declaration was processed under first appraisement system; goods were re-assessed in presence of staff of Collectorate’s Intelligence Unit---In Read More...

Seizure of allegedly smuggled goods--Staff of Customs Intelligence and Special Checking Squad intercepted a Truck carrying foreign auto parts---Driver of the Truck having failed to produce any proof regarding legal import of said goods, same were seized under S.168 Read More...

Question in issue in the present case was whether the Reference filed under S. 196 of the Customs Act, 1969 by the customs dept. bore authorization of the Collector of Customs in the terms required by subsection (1) of S.196 of the Act----High Court by way of Read More...

Confiscation of vehicle involved in smuggling of goods----Jurisdiction of High Court under S.196 of the Customs Act, 1969----Nature----Question of law----Scope-----Question before the High Court was whether Customs Appellate Tribunal did not exercise jurisdiction Read More...

Per Qurban Ali Khan, Member (Technical) Syed Sardar Hussain Shah Hussain, Member (Judicial) not agreeing [Minority view]
Violation of condition in respect of exempted goods----Short-levied duty---Unaccounted-for un-exported goods----Show-cause Read More...

Per Syed Sardar Hussain Shah, Member Judicial and Dr. Syed Muhammad Anwar, Member Judicial agreeing [Majority view] 
Violation of condition in respect of exempted goods---Short-levied duty----Ex-bond Goods Declaration----Unaccounted-for  un-exported Read More...

Power of adjudication----Show-cause notice----Delay of 270 days----Order on show-cause notice was passed after 270 days of its issuance---Plea of dept. was that technicalities of law should not be allowed to impede the interest of justice or should become an Read More...

Right of individuals to be dealt with in accordance with law-----Scope----Every person had to be dealt in accordance with law and it was an inalienable right of every citizen to be so dealt Read More...

Checking of goods declaration by Customs---Clearance of goods-Assessment---Release of imported goods---Scope-Appellant imported consignment comprising of several kinds of fabric--Appellant filed goods declaration, assessing officer examined the goods and passed Read More...

Audit--Checking of goods declaration by customs--Power of adjudication---Jurisdiction--- Procedure-Appellant imported consignment comprising of several kinds of fabric and filed goods declaration--Assessing officer examined the goods and passed assessment Read More...

Show-cause notice---Jurisdiction---False statement--Fiscal fraud- Scope and imported consignment comprising of several kinds of fabric and filed goods declaration---Assessing Officer examined the goods and passed assessment orders---Inbuilt delegated authority of Read More...

Assistant Collector of Customs issued show-cause notice and confiscated appellant's imported goods---Indeed---Expression of S. 179, Customs Act, 1969, was very clear in regards to determination of the powers of the Adjudicating Authority on the basis of amount of Read More...

Import of goods of Indian origin--Checking of goods declaration--Adjudicating Authority---Powers and duties of officers of Customs--Show-cause notice---Scope-Assistant Collector of Customs Issued show-cause notice and confiscated appellant's imported Read More...

Transaction value-Power to determine customs value---Collection agent-Scope-Assistant Collector of Customs issued show-cause notice and confiscated appellant's imported goods-Assistant Collector of Customs invoked S. 11C of Sales Tax Act, 1990 and S. 148, ITO, 2001- Read More...

Preamble--FBR and Ministry of Law and Justice could only give opinion and have no mandate to interpret the provision of an Act or amend its provisions---Judicial fora could only interpret the provisions of statute. Read More...

Recovery of arrears of sales tax-Recovery of tax from persons holding money on behalf of a taxpayer-Collection agents-Power of adjudication-Scope-Customs Collectorates do not have the power to collect Sales Tax and Income Tax as duty at import stage--Customs Read More...

Past and closed transaction-Scope-Appellant imported consignment comprising of several kinds of fabric-Appellant, importer filed goods declaration; Assessing Officer examined the goods and passed assessment orders--Inbuilt delegated authority of Customs Computerized Read More...

Show-cause notice- Issuance Scope-- Orders of adjudication having been passed outside the charter of show-cause notice were declared to have been passed without lawful Read More...

Chemical examination of loaded goods revealed that they were not cleared under the goods declaration produced by petitioner---Customs authorities ordered for outright confiscation of goods-Appeal before Customs Appellate Tribunal was dismissed---Indeed---Container Read More...

Scrutiny of the duty drawback claims revealed that, all the claims were filed after expiry of limitation period of 210 days as provided under SRO No. 450(I)/2001, dated 18-6-2001 and SRO No. 931(I)/2007, dated 11-9-2007---Superintendent of Customs (Rebate), vide his Read More...

Detentions of goods pending payment of fine and penalty---Clearance of goods for home consumption---Directorate General of Intelligence and Investigation detained the goods of appellant at the exit gate after their release by clearance Collectorate and charged the Read More...

Directorate General of Intelligence and investigation detained the goods of appellant at the exit gate after their release by Clearance Collectorate and charged the importer for mis-declaration---Plea of Directorate General of Intelligence and Investigation was Read More...

Prior to completion of assessment, goods declarations were referred for examination and were confirmed by Customs Officials by examination report----Competent authority passed assessment orders under provisions of S.80 of the Customs Act, 1969----Directorate General Read More...

Exercise of---Exercise of jurisdiction by an authority, was mandatory requirement and its non-fulfillment would entail the entire proceeding to be coram non Read More...

Officials of Directorate of Post Clearance Audit were delegated the powers under different sections of the Customs Act, 1969 through S.R.O. No.500(I)/2009, dated 13-6-2009---No power, either post clearance scrutiny on audit of the imported consignment was available Read More...

Section 179 of the Customs Act, 1969 was clear with regard to determination of the powers of the adjudicating authority on the basis of “amount of duty and taxes involved”---Case involving Rs.1,142,980.00 for obtaining clearance of goods---Competent Read More...

Such law was to be applied with full authority and given its natural meaning---One had to look merely at what was clearly said and there was no room for nay intendment; neither there was equity about a tax nor presumption as to tax; nothing was to be read in, Read More...

Assessment order passed under S.80, of the Customs Act, 1969 and R.438 Customs Rules, 2001 and clearance order under S.83 of the Customs Act, 1969 and R.442 of Customs Rules, 2001 by the Authorities defined in S.2(a) of the Customs Act, 1969 and Notification S.R.O. Read More...

Issuance of show-cause notice---In presence of appealable order, fresh order could not be passed even in the shape of reassessment order or through issuance of show-cause notice under S.180 of the Customs Act, 1969 while exercising powers under the provisions of Read More...

Issuance of show-cause notice---In presence of appealable order, fresh order could not be passed even in the shape of reassessment order or through issuance of show-cause notice under S.180 of the Customs Act, 1969 while exercising powers under the provisions of Read More...

Determination of customs value---Appellants/Importers, had imported goods by declaring item ‘Calcium Premium Batteries’---Scrutiny of Goods Declaration, had revealed that importer had mis-declared the PCT heading Read More...

Clearing Agent and the importer were alleged in the show-cause notice that they had knowingly and deliberately contravened the provisions of Ss.18 & 32(1)(2) of the Customs Act, 1969 punishable under cls.14 & 77 of S.156(1) of the Act---Adjudicating Officer Read More...

Mis-declaration---Confiscation of goods---Importer declared description of goods and sought clearance under S.79(1) of the Customs Act, 1969 by filing Goods Declaration---Scrutiny in terms of S.80 of the Customs Act, 1979 was conducted Read More...

Staff of Collectorate of Customs physically examined the imported goods, checked the declaration and assessed the duty payable in respect of said goods---Assessment of duty was countersigned by the Principal Appraiser of Customs, Dry Read More...

Staff of Collectorate of Customs physically examined the imported goods, checked the declaration and assessed the duty payable in respect of said goods---Assessment of duty was countersigned by the Principal Appraiser of Customs, Dry Port at Read More...

Act was required to be read as a whole and while applying its various provisions, the doctrine of harmonious construction was required to be borne in Read More...

Section 25-A(1) appeared to simultaneously seek to prevail over S.25 of the Act, and at the same time, mandate application of the very section (S.25) which was being overridden---Primary method of determining value was the transaction value Read More...

Valuation ruling issued in relation to imported goods (tyres and tubes) was clearly contrary to the provisions of S.25-A of the Customs Act, 1969, same having been issued, essentially on the basis of some understanding arrived at between Read More...

Valuation Ruling purported to apply a method other than those permitted under S.25 of the Customs Act, 1969---No attempt was made to establish as to which were the applicable methods and which one of those methods was the method of S.25 at Read More...

Valuation Ruling appeared to come closest to correctly applying and following the provisions of S.25-A---Director Valuation had applied his mind to the various methods in the proper sequential order, though the reference to the transaction Read More...

Valuation Agreement of World Trade Organization----Scope---Valuation Ruling was issued in relation to goods (automotive safety glass) which referred to some of the methods of S.25 and purported to apply the computed value method; it was not Read More...

Ruling was issued in relation to imported goods (drawer locks, door closures and door hinges)----Said Ruling though referred to some of the methods of S.25 and purported to apply the “deductive value method” which was Read More...

Importing/dumping goods causing material injury to the domestic industry---Investigation for said dumping and injury---Imposition of anti-dumping duty---Respondent claimed to be the domestic manufacturer and moved application before Read More...

Plaintiffs were importers of ‘hot rolled steel billets’ and complaint was filed against them before National Tariff Commissioner alleging that plaintiffs were dumping the goods in question---Plaintiffs assailed process of Read More...

Smuggling restriction to take or send Currency out of Pakistan. Delay in lodging of FIR. Effect. Record transpired there was four days unexplained delay in lodging of FIR. Circumstances suggested that FIR had been lodged after due Read More...

Prosecution case was that accused, who was driving the truck, was stopped, near the Boarder of China, checked and a carton lying near driver seat was found containing Pakistan currency amounting to Rs.8,899,500. Accused, on inquiry stated, Read More...

Anti-Dumping Duty was not a tax or a fee, but a regulatory measure or a remedial measure to protect the local industry from unfair competition where goods were being dumped into Pakistan. Anti-Dumping Duty may not be regarded as a Read More...

Consignment could only be detained under S. 186 of the Customs Act, 1969, after payment of leviable duty and taxes and order of clearance by the authority defined under S. 186 or SRO of clearance by the authority defined under S. 186 or SRO Read More...

Director of Intelligence and Investigations, and the officials derived powers for functioning by S.R.O. 486(I)/2007, dated 9-6-2007 for thwarting the act of smuggling. Such authority would not mean that they had unfettered powers to Read More...

Beneficial legislation, would not automatically apply Goods imported in the present case neither fell within the category of S.15 nor within any notification issued under S.16 of the Customs Act, 1969---Section 32 & 32A of Customs Act, 1969 were attracted in the Read More...

Powers of the FBR or Collector of customs to pass certain orders. FBR had not delegated powers to the Director of Intelligence and Investigation under the provision of Ss. 32 & 79 of the Customs Act, 1969. Which were incorporated in the Read More...

According to S.179 of Customs Act, 1969, “value” meant the amount short paid/evaded and fine was to be imposed in accordance with the evaded amount---In case of confiscation of goods, the redemption fine was to be worked out with reference to the duty Read More...

Assessment order by adjudicating authority under S.R.O. No. 371(I)/2001, dated 15-6-2001, could not be disturbed by any authority for preparing contravention report, overlapping assessment order; for initiation of adjudication proceedings. Additional Collector of Read More...

According to S.32(2) of Customs Act, 1969, in case of untrue statement and mis-declaration there had to be evidence of mens-rea and that of collusion, for the person to be liable to be charged under S.32---No evidence of mens rea as well as collusion was submitted Read More...

If the export price of a product is less than its normal price then there is dumping and S. 4 of Anti-Dumping Duties Act, 2015, seeks to present the same. If an exporter or producer is in violation of such provision, and there is injury to domestic injury within the Read More...

Direction of Board and mandated requirements of General Clauses Act, 1897 had to be adhered in terms of S.223 of Customs Act, 1969 and principles of natural justice, fair-paly and ratio decidendi---Import of goods---Department intentionally and purposely had not Read More...

Confidently of information under S. 155-H, Customs Act, 1969. Scope. Petitioners were aggrieved of proceedings/ complaints initiated under Anti-Dumping Duties Act, 2015, where in certain cases final determination had been made and in other Read More...

Appeal was filed on 16-05-2013---Order under S.193A(3) of Customs Act, 1969 should have been passed within 120 days from date of filing of appeal i.e. on or before 13-09-2013 or within a further extended period of 60 days during initial period of 120 days with Read More...

“Ab initio” “void” and “set aside”---Meaning---Expressions meant: “From the beginning”; “of no legal effect”, “absolute nullity” and to “annul or vacate of judgment, order etc.”. Read More...

Past and closed transaction---Scope---Assessment order was not final, as Department could pass a reassessment under S.80(3) of Customs Act, 1969 before Collector of Customs and likewise by Customs Appellate Tribunal---Unless assessment order crossed all forums set Read More...

Officer of customs, could prefer appeal against an order passed by the officer of customs not below the rank of Additional Collector, with due authority executed in writing---Appeal so drafted/presented should be accompanied by fee of one thousand rupees---In the Read More...

Power to frame contravention report---Sections 26-A & 32(3-A) of the Customs Act, 1969 had been inserted in the Act after creation of Directorate General of Post Clearance Audit through insertion of S.3-DD in the Act; officials of which were delegated powers Read More...

Taxing statute---Definition or phrase in a statute and notification had to be interpreted in liberal and rational manner for achieving the object---Rules were to be used as “stepping stones” instead of “stumbling blocks” and they could not be Read More...

Suit filed by plaintiff for recovery of money against Karachi Port Trust was decreed along with markup.
Incident of taxation and liability/charging was provided in S.3 of Sales Tax Act, 1990---Liability was put under S.3(3) of Sales Tax Act, 1990 on person making Read More...

Department representative raised objection that authorized representatives/consultants in the appeal could not appear as authorized representatives/consultants as they were not licensed advocates---Said objection seemed to be based on some misconception, Read More...

Purpose of show-cause notice, was that accused should know about the allegation levelled against him and prepare his defense---Right of appellant/accused to defend himself and produce the evidence of legal import and lawful possession of the goods---Scope---No Read More...

Search of said truck resulted into recovery of foreign original tea in the vehicle---Occupants of the vehicle failed to produce any legal documents/lawful possession of the said goods so recovered---Customs Staff seized the foreign origin smuggled goods and the said Read More...

Seizure and confiscation of vehicle allegedly used in smuggling
Confiscation, was generally used as a means of depriving certain criminals of the fruit of their crimes---Under Customs Act, 1969, confiscation of transport vehicles seized, while transporting Read More...

Seizure and confiscation of vehicle allegedly used in smuggling
Confiscation, was generally used as a means of depriving certain criminals of the fruit of their crimes---Under Customs Act, 1969, confiscation of transport vehicles seized, while transporting Read More...

Detaining and seizing vehicle brought into the country through unauthorized route without payment of duty and taxes---Non duty paid car without registration number, was intercepted by Customs Staff---Driver of said car failed to furnish any import document/proof of Read More...

Petitioners were arms importers and their grievance was that imported consignment of arms and ammunition was confiscated on directions of Federal Ministry of Commerce.
Neither Ministry of Commerce nor Federal Government was vested with power and jurisdiction to Read More...

Applicant claimed to be the owner of foreign currency recovered for a person at the airport---Held, to prove his claim, applicant neither before Adjudicating Authority nor before Appellate Tribunal produced any paper to show that in fact he was travelling in the Read More...

Re---assessment of goods---No provisional assessment or final assessment was made in terms of S.81 of the Customs Act, 1969---Goods against all declarations, were assessed to duty and taxes under the said provision of law same could not be re-assessed---Remedy Read More...

Applicants were aggrieved of confiscation of oil tanker and diesel loaded therein on allegation of same being "smuggled goods.
No evidence was available before Appellate Tribunal to establish that tankers had replaced diesel filled in them at refinery and diesel Read More...

Classification of imported goods- Resolving of dispute--Scope-Question of classification is a mixed question of law and fact---FBR is empowered to constitute a Committee or nominate an officer for the purposes of resolving disputes relating to classification of Read More...

Exemption of customs duty---Claim of refund---Appellant imported extra fine crystal sugar, and filed goods declaration under self-assessment and after release of consignment on payment of customs duty and taxes, filed claim for refund of customs duty amounting to Read More...

Appeal against order-in-revision--- Director General of Customs Valuation, vide order-in-revision determined customs value of goods---Appellant contended that Director General had passed the impugned order without any lawful authority and had acted in excess of Read More...

Truck was intercepted and on checking, foreign origin cloth was found loaded in the container---Driver of the truck could not produce documentary evidence showing legal import or lawful possession/purchase of the cloth- Recovered cloth was seized under S.168 of the Read More...

Issuance of show-cause notice and confiscation of goods---Appellant company imported consignment said to be containing “used Truck Mounted Crane” and determined its liability of payment of customs duty and other taxes and filed goods Read More...

Nothing had to be presumed or assumed or added or subtracted in a taxing statute; while interpreting such statute, department must look to the words of the statute and interpret the same in the light of what was clearly expressed---Nothing could be implied which was Read More...

Fourteen consignments were imported documents corresponding to said imports were delivered to Clearing Agent for transmitting goods declaration with the Collector of Customs (Appraisements)---Clearing Agent on the Strength of description available on the import Read More...

Such liability was to be evaluated under the provisions of Ss.207, 208, 209 of the Customs Act, 1969, which indicated that an Agent would represent his principal and until and unless any direct evidence was attributed against him, or when department was not able to Read More...

Importer deposited upfront and taxes as pre-requisite---Prior to completion of assessment, goods declaration was referred for examination, and declaration was confirmed on the strength of posted examination report---Competent authority passed assessment order and Read More...

Thing had to be done as it had been prescribed to be done; in case of doing the same in any other manner that would render it illegal and as such void ab Read More...

Renewable energy equipment---Question before the Tribunal was whether exemption of customs duty, sales tax and income tax was admissible on import of renewable energy equipment for installation of solar system in conformity with provisions of serial No.24 of the Read More...

Question before the Tribunal was “whether the commensuration letter against the importers” application confirming that goods imported against the bill of lading were exempted from payment of customs duty and sales tax in its entirely was factually issued Read More...

Exemption from payment of customs duty and taxes---Issuance of Second Commensuration letter against importer by Alternate Energy Development Board---Scope---Question before the Tribunal was “whether second commensuration letter against the importer’s Read More...

Appointment of Adjudication officer as an officer of Inland Revenue---Requirement---Scope---Question before the Tribunal was “whether, Adjudicating Officer had been appointed as an Officer of Inland Revenue under S.30 of the Sales Tax Act, 1990 and S.207 of Read More...

Issuance of fabricated/forged commensuration letter by officer of Alternate Energy Development Board---Inquiry conducted by officers of the Board---Scope---Question before the Tribunal was “whether both the inquiries conducted by Officers regarding issuance of Read More...

Question before the Tribunal was “whether the issuance for commensuration letter made the importer and his Clearing Agent liable for any penal action within the ambit of mischief of S.32 of the Customs Act, 1969, and tantamount to misdeclaration---Held, Read More...

Provisions of the customs authorities to demand information, documents and record to satisfy themselves about, inter alia, the validity of the import of the goods, therefore it would be erroneous to presume that the burden of proof rested upon the customs Read More...

Importers were aggrieved of delay in release of dump trucks imported by them---Validity---No bar exited on importability of vehicles under Para. 9(ii)(5) of Import Policy Order, 2013 and vehicle in /question was importable---Finalized assessments purporting to have Read More...

Customs Anti-Smuggling staff intercepted container, loaded with foreign origin cloth, used machinery as well as local products---Driver of the trailer failed to produce any documentary evidence showing legal import or lawful possession of the goods----Due to Read More...

Directorate of Post Clearance Audit, during the scrutiny audit of import data found that the importer had declared the goods as ‘TYRES and TUBES, with or without Flaps of Different Brands” of Indian origin under different sub heads of PCT Read More...

Appellant/importer, was alleged to be involved in import and clearance of consignment of imported goods on under-assessed value in violation of relevant valuation Ruling---Appellant was also alleged, to have resorted to file into-bond Goods Declaration for Read More...

Imported goods were examined under first examination system for verification of description/PCT/quantity/weight under “RED” category---On physical examination, the Shed Staff reported that it was a case of misdeclaration of description; that importer had Read More...

Show-cause notice, did not show element of “mens rea” and existence of knowledge “or” reason to believe as well as any collusion with Customs officials and in support thereof no evidence substantiated the alleged offence----Provisions of S.32 Read More...

Option in S.181 of the Customs Act, 1969, did not specify the amount or value on the basis of which the owner of the goods, could be given the option to pay in lieu of the confiscation of goods such fine as the officer would think fit---First Proviso to S.181 of the Read More...

Declaration indicating the nit value of imported goods as US$ 0.90 K.G, whereas according to the Assessing Authority same was assessable at the unit value of US $ 1.20 K.G---Appeal against such determination was rejected by Collector of Customs (Appeals)---Concerned Read More...

Declaration of goods classifying under H.S. Code 5407.6100---Importer determined liability of duty/taxes accordingly and paid the same at the time of filing of declaration---Declaration was selected for scrutiny and was sent for physical examination---Examination of Read More...

Assessing Officer passed the assessment order on declared value against quantity of each item---Principal Appraiser framed contravention report in respect of one of the imported items, with the allegation that the importer in connivance with other importer had Read More...

Declaration of importer could only be termed as ‘mis-declared’, if during the course of examination, his given description, quality, quantity or weigh was found contrary or any document delivered to Customs officer was found to be false, forged or Read More...

Duty and taxes, to be charged on goods, actually imported for use/consumption of the general public---No provision of Customs Act, 1969 had empowered the officer of Customs to add the weight of essential/non-essential packing---Vital element was its cost not weight Read More...

Administration of justice----Applicant was a licensee of private customs warehouse and was running duty free shop---Grievance of applicant was that authorities had cancelled his license and his appeal was dismissed on the ground that remedy of appeal was not Read More...

Consignment comprised of 5110 Kgs of “L.C.D. Computer Monitors” and clearing agent transmitted the goods Declaration with M.C.C. of Appraisement (M.C.C.E.)----Assessing Officer framed contravention report stating that imported goods were Read More...

Section 194-A of Customs Act, 1969, had prescribed the time limit of 60 days from the date on which the decision or order sought to be appeal against was communicated to the Collector----Appeal filed after lapse of 60 days from the date of which the order under Read More...

Petitioners were importers of tiles  and sanitary fixtures and fittings from People’s Republic of China with exemption from customs duty in excess of 37.5%--Authorities imposed duties upon various item including goods imported by petitioners through Read More...

Dept. alleged that importers claimed and availed undue benefit of reduced rates of sales tax and income tax under SRO 1125(I)/2011, dated 31-12-2011---Contention of importers was that they were entitled for claiming the said benefits in respect of first three goods Read More...

Goods in question were in transit to Afghanistan but same were detained and were not released for onward movement to Afghanistan---Petitioner was an Indian national who sought release of goods on the grounds that he had exported goods to reach its destination in Read More...

Issuance of fresh valuation ruling----Goods in question were imported when Valuation Ruling No.665/2014, was in field and according to that ruling goods were being assessed and cleared by the customs----when the goods were on way, the Director Valuation, by issuing Read More...

Judicial and administrative powers of the Chairman of the Customs Appellate Tribunal----Constitution of Benches---Exercise of discretion by the Chairman----Cases of urgency/exigency---Scope---Section 194C(4) of the Customs Act, 1969 authorized Chairman of the Read More...

Goods in question, were imported depending on the category/quality of the goods---Local manufacturers of the said goods, approached the Officers of Directorate General Customs Valuation for enhancement of import value of said goods to protect their Read More...

Examination process revealed that the old and used goods were not importable in such condition under the provisions of Appendix-I of the Import Policy Order, so were detained----Adjudicating Officer ordered outright confiscation of the goods being not importable in Read More...

Consignment comprised of “Complete SMD/LED Lights in Parts” at the transactional value at US$ 1,746.92 and importer sought clearance under PCT Heading 9405.1090 vide goods declaration----Importer claimed exemption of customs duty vide Sr. No.24 of the Read More...

Smuggling. Seizure and confiscation of vehicle loaded with smuggled goods. Huge quantity of goods of foreign origin were found in the Vehicle (Bus) in question. Adjudication Collectorate after hearing the parties passed order, released the goods on payment of Read More...

Declared value of imported goods was accepted by the Clearance Collectorate. Directorate General of Valuation, issued Valuation Ruling through which value of imported goods was determined under heading of "other origin", and no notice of hearing was served upon the Read More...

Goods declaration was filed and deposited up front duty and taxes against each goods declaration. Physical verification, revealed that goods were found the same as declared. Inbuilt authority passed clearance orders and clearing agent of the importer, thereafter Read More...

Customs Staff seized the alleged foreign origin smuggled goods along  with vehicle-Deputy Collector Adjudication, vide order-in-origin ordered outright confiscation of the seized goods and released th vehicle against 20% redemption fine---Driver of the vehicle Read More...

Subordinate authorities---Regulatory, duty, imposition of---Phrase ‘officers or authorities’ subordinate to Federal Government---Scope---Dispute was with regard to amendment made in law with regard to authority imposing regulatory duty on goods imported Read More...

Import of goods---Exemption from excise duty---Exemption in excise duty provided under Notification No. S.R.O. 454(1)/96 dated 13-6-1996 was Read More...

Exemption, withdrawal of/ Provision of S.31-A of Customs Act, 1969/ Nature/ Taking effect of withdrawal/modification of exemption/ Scope/ Provisions of S.31-A, Customs Act, Customs Act, 1969 is declaratory provision of law legislated to nullify dictum of law laid Read More...

-S. 18-Sales Tax Act (VII of 1990), S.13---Customs duty and sales tax--- Date for charging of such duties---Dates of chargeability of customs duty and sales tax are the date of filing of Bill of Entry and establishment of Letter of Read More...

--Art.25---Principle of Read More...

Exemption from customs duty/ Locus standi/ Goods were imported by another party and the exemption was claimed by some other party/ Validity/ Where name of the importer was changed with the consent of the Federal Government and bill of entry was field by another Read More...

S.32---Income Tax Ordinance (XXXI of 1979), S.65---Re-assessment of goods imported---Show Cause notice, issuance of---Scope---Provisions of S.32 of Customs Act, 1969, are analogous to the provisions of S.65 of Income Tax Ordinance, Read More...

---S.32(2)(3)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Customs duty and sales tax, short levy and non-levy of---Show-cause notice---Limitation---Petitioner imported bridge equipment and machinery and paid Read More...

Notification No. S.R.O. 279(I)/94, dated 2-4-1992/ S.R.O. 585(I)/95, dated 1-7-1995/ S.R.O. 230(I)/97, dated 29-3-1997/ Constitution of Pakistan (1973), Art. 199/ Constitutional petition/ Exemption of sales tax and custom duty for import of electricity manufacturing Read More...