Customs (Case Laws)

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...

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...

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...