Court | Year | Petitioner | Law/Section | Topic | Case Law | Citation/Ref. | View |
---|---|---|---|---|---|---|---|
Customs Appellate Tribunal, Karachi | 2023 |
MESSRS MONDELEZ PAKISTAN LIMITED VS THE DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS (VALUATION), CUSTOM HOUSE, KARACHI |
Customs Act, 1969 Ss. 25 & 25-D. Customs Rules, 2001, R. 121 | Revision of the value determined |
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... |
2023 PTD 1810 |
|
Peshawar High Court | 2023 |
MESSRS TEST INTERNATIONAL VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION / CHAIRMAN FBR, ISLAMABAD AND OTHERS |
Customs Act, 1969 Ss. 25, 79 & 81. SRO 499(I)/2013, dated 12-06-2023 | Assessment of imported goods |
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... |
2023 PTD 1801 |
|
Peshawar High Court | 2023 |
MESSRS TEST INTERNATIONAL VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION / CHAIRMAN FBR, ISLAMABAD AND OTHERS |
Customs Act, 1969 Ss. 79, 81, & 193. Constitution of Pakistan, Art. 199 | Assessment of imported goods/ correctness |
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... |
2023 PTD 1801 |
|
Supreme Court of Pakistan | 2023 |
COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI VS MESSRS MIA CORPORATION (PVT.) LTD. ISLAMABAD |
Customs Act, 1969 Ss. 80, 81 & 32 | Proceedings under section 32 |
Imported goods—Provisional determination of liability-Scope—Initiation of proceedings under section 32 of the Customs Act, 1969 (‘Act of 1969’), after the provisional assessment under section 81 of the Act of 1969 has attained Read More... |
2023 PTD 1797 |
|
CUSTOMS APPELLATE TRIBUNAL | 2023 |
MESSRS GHULAM MURTAZA AND OTHERS VS THE COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD AND ANOTHER |
Customs Act, 1969 Ss. 179(3), 2(s), 15, 16, 156(1), Cls. (8) & (89) & 194-A | Initiation of proceedings under section 32 |
Smuggling foreign origin goods loaded on trailer/container, allegation of—Adjudication—Time-limit to decide the case—Extension—Scope— Contention of the importer/appellant was that the order-in-original passed by the adjudicating Read More... |
2023 PTD 1758 |
|
Customs Appellate Tribunal | 2023 |
MESSRS GHULAM MURTAZA AND OTHERS VS THE COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD AND ANOTHER |
Customs Act, 1969 Ss.187, 2(s), 15, 16, 156(1), Cls. (8) & (89), 157(2), 168 & 194-A. Customs Rules, 2001, R. 126 | Burden of proof as to having possession of goods |
Smuggling of foreign origin goods loaded on trailer/ container, allegation of—Burden of proof as to having possession of goods with lawful authority or under prescribed documents—Scope—Question was whether the documents (i.e. Goods declaration and Read More... |
2023 PTD 1758 |
|
Balochistan High Court | 2023 |
COLLECTOR MODEL CUSTOMS COLLECTORATE OF GAWADAR
VS SYED SHABBIR AHMED SHAH AND ANOTHER |
Customs Act (IV of 1969) 2(s), 16, 156(1), 156(1)(8), 156(1)(89), 164, 199 | release of vehicle/ forensic report |
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... |
2023 PTD 662 |
|
Balochistan High Court | 2023 |
THE DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA THROUGH DEPUTY DIRECTOR AND OTHERS VS MESSRS INTERNATIONAL BUSINESS HUB AND OTHERS |
Customs Act, 1969 Ss.25-A, 29 & 196 | Valuation of goods |
Valuation of goods—Jurisdiction—Tare weight—Determination—Release of goods—Dispute was with regard to valuation of goods imported by respondents / importers, after the same had been released to respondents / Read More... |
2023 PTD 1695 |
|
Peshawar High Court | 2023 |
COLLECTOR OF CUTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR VS MESSRS WAHEED HAMID BROS. LTD AND ANOTHER |
Customs Act (IV of 1969) Ss. 2(s), 16, 32, 129, 169, 201 & 196. Imports and Exports (Control) Act 1950, S. 3(1) | Transit of goods across Pakistan |
Pak-Afghan Transit Trade Agreement, 1965—Transit of goods across Pakistan to a foreign country (Afghanistan)—Confiscation of transit goods, restoration of— Seized transit goods, how to be dealt with—Procedure for sale of goods and application Read More... |
2023 PTD 1679 |
|
Customs Appellate Tribunal | 2023 |
MESSRS RANA ENTERPRISES
VS COLLECTOR OF CUSTOMS (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act 1969 S.32 S.2(s) | Mis-declaration-Absence of mens rea |
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... |
2023 PTD 698 |
|
Customs Appellate Tribunal | 2023 |
MESSRS RANA ENTERPRISES
VS COLLECTOR OF CUSTOMS (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act 1969 S.32 S.2(s) | Mis-declaration/ criminal liability is required to be established |
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... |
2023 PTD 698 |
|
Sindh High Court | 2023 |
COLLECTOR OF CUSTOMS THROUGH DEPUTY COLLECTOR OF CUSTOMS AND OTHERS VS MESSRS NETPAC AND OTHERS |
Customs Act 1969 S.25-A, 32 & 196 | Invoice retrieved from consignment | mis-declaration.. |
-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... |
2023 PTD 710 |
|
Sindh High Court | 2023 |
MESSRS XAVIER COMPANY THROUGH PARTNER
VS CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND ANOTHER |
Customs Act (IV of 1969) 25, 32, 196 | mis-declaration / fine and penalty |
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... |
2023 PTD 725 |
|
Sindh High Court | 2023 |
MESSRS MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. THROUGH CONSTITUTED ATTORNEY VS FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY MINISTRY OF COMMERCE AND 4 OTHERS |
Customs Act (IV of 1969) 32, 32(2), 193 | show cause notice after period of limitation |
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... |
2023 PTD 742 |
|
Peshawar High Court | 2023 |
COLLECTOR CUSTOMS MCC, PESHAWAR
VS PAINDA NOOR and another |
Customs Act (IV of 1969) S.2(s), 16, 18, 79, 178 / Interpretation of statutes | Taxing statute-Two interpretations |
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... |
2023 PTD 750 |
|
Sindh High Court | 2023 |
MESSRS NATIONAL DEVELOPMENT FINANCE CORPORATION VS COMMISSIONER OF INCOME TAX AND ANOTHER |
Income Tax Ordinance, 1979 Ss. 22 & 23 | Bad debts |
Income from business and profession—Deductions— Bad debts—Scope—While claiming any income from any business and profession, under S. 22 of the Income Tax Ordinance, 1979, certain expenditures under S. 23 are allowable—Section 23(1)(x) Read More... |
2023 PTD 1671 |
|
Customs Appellate Tribunal | 2023 |
MESSRS MUSHTAQ HUSSAIN
VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD AND 2 OTHERS |
Customs Act (IV of 1969) 2(s), 16, 157, 157(2), 177, 180 | Smuggling-Restriction on possession of goods in certain areas |
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... |
2023 PTD 778 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS MUSHTAQ HUSSAIN
VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD AND 2 OTHERS |
Customs Act (IV of 1969) 2(s), 16, 157, 157(2), 177, 180 | Confiscation/ Discretion given to the authority |
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... |
2023 PTD 778 |
|
Supreme Court of Pakistan | 2023 |
COLLECTOR OF CUSTOMS, PESHAWAR VS MESSRS NEW SHINWARI LTD. AND ANOTHER |
Customs Act, 1969 Ss.32 & 129 Pak-Afghan Transit Trade Agreement, 2010 | Consignments in excess of the quantities declared |
Pak-Afghan Transit Trade Agreement, 2010 (‘the agreement’)—Consignments found in excess of the quantities declared at the port of entry—Confiscation of good—Legality—Respondent- company had availed the transit facility pursuant to Read More... |
2023 PTD 1610 2023 SCMR 1972 |
|
Customs Appellate Tribunal | 2023 |
MESSRS MUSHTAQ HUSSAIN
VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD AND 2 OTHERS |
Customs Act (IV of 1969) 2(s), 16, 157, 157(2), 177, 180 | Detention, seizure and confiscation of goods |
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... |
2023 PTD 778 |
|
Customs Appellate Tribunal | 2023 |
MESSRS MUSHTAQ HUSSAIN
VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD AND 2 OTHERS |
Customs Act (IV of 1969) 2(s), 16, 157, 157(2), 177, 180 | Smuggling/ Administration justice |
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... |
2023 PTD 778 |
|
Supreme Court of Pakistan | 2023 |
Mian AZAM WAHEED and 2 others VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi |
Customs Act 1969 Ss. 25, 25A & 25D Constitution of Pakistan, Art. 199 | Valuation Ruling |
Constitution of Pakistan, Art. 199—Valuation Ruling (‘the Ruling’) issued by Customs department—Constitutional petition before the High Court challenging such Ruling— Maintainability—Alternate remedy of review under section 25D of Read More... |
2023 PTD 1571 (2023) 128 TAX 61 2023 PTCL 691 2023 SCMR 1247 2023 PLC 510 |
|
Customs Appellate Tribunal | 2023 |
MESSRA GOOD LUCK TRADERS THROUGH PROPRIETOR
VS THE COLLECTOR OF CUSTOMS (APPEALS) AND 3 OTHERS |
Customs Act (IV of 1969) 32(1), 32(2), 25, 79, 209, 156(1)(1), 156(1)(14), 156(1)(45) | Mis-declaration-Examination/ Fine and penalty |
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... |
2023 PTD 793 |
|
Supreme Court of Pakistan | 2023 |
Mian AZAM WAHEED and 2 others VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi |
Constitution of Pakistan Art. 199 | Constitutional jurisdiction of the High Court |
Constitutional jurisdiction of the High Court—Scope— Exhaustion of remedies, doctrine of—Scope—Writ jurisdiction of the High Court cannot be exploited as the sole solution or remedy for ventilating all miseries, distresses and plights Read More... |
2023 PTD 1571 (2023) 128 TAX 61 2023 PTCL 691 2023 SCMR 1247 2023 PLC 510 |
|
Islamabad High Court | 2023 |
D-WATSON CHEMIST & SUPER STORE AND OTHERS VS FEDERATION OF PAKISTAN AND OTHERS |
Sales Tax Act (VII of 1990) 2(43A), 4(1), 23, 50, 50A | Point of Sale (POS)/ Monitoring of sales |
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... |
2023 PTD 803 |
|
Islamabad High Court | 2023 |
D-WATSON CHEMIST & SUPER STORE AND OTHERS VS FEDERATION OF PAKISTAN AND OTHERS |
Sales Tax Act 1990 S.2(43A) & 50 Customs Act 1969 S.219 | Court, duty of/ Interpretation of statutes |
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... |
2023 PTD 803 |
|
Sindh High Court | 2023 |
COLLECTOR OF CUSTOMS VS KRISTOF W. DUWAERTS |
Customs Act (IV of 1969) Ss.19 & 196—Import Policy, 2013, Para. 20 | Diplomatic exemption |
Import of vehicle— Diplomatic exemption—Foreign experts from donor country— Relaxation in exemption criteria—Federal Government, jurisdiction of—Dispute was with regard to import of vehicle in question on the grounds that importer was Read More... |
2023 PTD 1541 |
|
Customs Appellate Tribunal | 2023 |
THE DIRECTOR THROUGH DEPUTY DIRECTOR (LAW) DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI
VS MESSRS JUTT LIGHTS AND 2 OTHERS |
Customs Act (IV of 1969) 2(1), 25, 79, 156(1), 156(1)(14), 156(1)(45), 181 | importer has paid fine penalty/not dragged him further |
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... |
2023 PTD 834 |
|
Lahore High Court | 2023 |
MESSRS ASTRO PLASTIC (PVT.) LTD THROUGH COMPANY SECRETARY AND ANOTHER VS MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS |
Customs Act (IV of 1969) 195-C | Alternative Dispute Resolution (ADR) |
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... |
2023 PTD 847 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS JADOON TRADING COMPANY
VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-II) AND ANOTHER |
Customs Act (IV of 1969) 16, 32, 32(1)(2), 79 | fuel oils/lab test |
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... |
2023 PTD 850 |
|
Customs Appellate Tribunal, Karachi | 2023 |
MESSRS FAISAL TRADING CO.
VS THE COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER |
Customs Act, 1969 25, 25-A, 25(1), 25(5), 25(5)(d), 25(6), 25(7), 25(8), 79, 79(1)(a), 79(1)(b), 80, 81 | Valuation/ declared transactional value |
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... |
2023 PTD 876 |
|
Supreme Court of Pakistan | 2023 |
Messrs MIDDLE EAST CONSTRUCTION COMPANY, KARACHI--- VS The COLLECTOR OF CUSTOMS, KARACHI--- |
Customs Act (IV of 1969) 196 | Jurisdiction of High Court limited to questions of law |
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... |
2023 PTD 892 2023 SCMR 838 |
|
Sindh High Court | 2023 |
IBRAHIM FIBRES LIMITED VS CUSTOMS APPELLATE TRIBUNAL & OTHERS |
Customs Act (IV of 1969) 196 | Tribunal must independently decide the controversy |
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... |
2023 PTD 896 126 TAX 418 |
|
Customs Appellate Tribunal, Karachi | 2023 |
Messrs SHAMIM TIN MERCHANT THROUGH VS The COLLETOR OF CUSTOMS KARACHI and another |
Customs Act (IV of 1969) 32, 25, 79, 80, First Schedule | Imported goods, classification of |
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... |
2023 PTD 899 |
|
Sindh High Court | 2023 |
Messrs OBS PAKISTAN (PVT.) LTD. through Senior Manager Finance
VS The CUSTOMS APPELLATE TRIBUNAL and another |
Customs Act (IV of 1969) 32, 32-A, 80, 193(1), 196 | description of the goods/question of fact |
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... |
2023 PTD 908 |
|
Sindh High Court | 2023 |
HASCOL PETROLEUM LTD. through Authorized Attorney and another VS FEDERATION OF PAKISTAN through Secretary, Revenue Division and 2 others |
Customs Act (IV of 1969)— Ss.18 & 30 Customs Act 1969 S. 30 | Date of determination of rate of import duty |
Goods dutiable—Regulatory duty—Date of determination of rate of import duty—Scope—Petitioners claimed entitlement to benefit under SRO 806(I)/2022, dated 20-06-2022— Validity—Federal Government had imposed 10% regulatory duty on Read More... |
2023 PTD 1415 |
|
Sindh High Court | 2023 |
Messrs JAMAL SEAMLESS PIPE (PVT.) LTD. through Constituted Attorney VS FEDERATION OF PAKISTAN through Secretary (Revenue Division) and 4 others |
Customs Act (IV of 1969) S.81 | Provisional determination of liability |
Provisional determination of liability---Scope---Petitioner sought direction to the department to allow provisional release of imported consignments under S. 81 of the Customs Act, 1969, till such time its representation for granting exemption from levy of Read More... |
2023 PTD 938 |
|
Sindh High Court | 2023 |
Messrs JAMAL SEAMLESS PIPE (PVT.) LTD. through Constituted Attorney VS FEDERATION OF PAKISTAN through Secretary (Revenue Division) and 4 others |
Constitution of Pakistan Art.199 | Ad-interim relief |
jurisdiction---Ad-interim relief---Scope---High Court, in exceptional circumstances, can pass ad-interim orders pending final adjudication of a petition; but that can only be done when a prima facie case is made out that the petitioner may be able to succeed before Read More... |
2023 PTD 938 |
|
Customs And Excise Appellate Tribunal | 2023 |
The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI
VS MAYA CORPORATION and another |
Customs Act (IV of 1969) 32(1), 32(2), 32(5), 79, 156(1), 156(1)(1), 156(1)(10), 156(1)(14) | Mis-declaration/ exemption |
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... |
2023 PTD 928 |
|
CUSTOMS APPELLATE TRIBUNAL | 2023 |
MESSRS SHARMEEN FOODS (PVT.) LTD. AND OTHERS VS ADDITIONAL COLLECTOR OF CUSTOMS, MCC EXPORTS, CUSTOM HOUSE, KARACHI AND OTHERS |
Customs Act (IV of 1969)---Ss. 16, 32(1), 131, 179 209-- Export Policy Order, 2020, issued vide SRO 901(I)/2020 dated 25-09-2020, para 16(p)--Imports and Exports (Control) Act (XXXIX of 1950), | Liability of principal and agent |
Preamble--Mis-declaration-- Certificate attached with goods declaration, genuineness of--Liability of principal and agent--Description of exported goods was declared as agriculture produce (Pakistani origin dates)--Collectorate issued Show- Cause notice against the Read More... |
2023 PTD 1365 (2023) 128 TAX 115 |
|
Sindh High Court | 2023 |
THE DIRECTORATE OF INTELLECTUAL PROPERTY RIGHT AND OTHERS THROUGH DEPUTY DIRECTOR VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF LAW AND JUSTICE, GOVERNMENT OF PAKISTAN AND OTHERS |
Customs Act (IV of 1969) S. 194. Intellectual Property Organization of Pakistan Act (XXII of 2012), Ss. 16 18 | Forfeiture and Seizure of imported goods |
Release of imported goods—Solange method— Doctrine of Comity—Applicability—Dispute pertained to forfeiture and seizure of imported goods under Intellectual Property Organization of Pakistan Act, 2012—On the contrary Customs Appellate Read More... |
2023 PTD 1334 |
|
Peshawar High Court | 2023 |
MESSRS CGGC-DESCON JOINT VENTURE THROUGH AUTHORIZED SIGNATORY, LAHORE VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS |
Interpretation of statutes | Tax exemptions |
Taxing statute--Tax exemptions--Principle--In taxing statute one has to look at what is clearly said; there is no room for any intendment; there is no equity about a tax, nothing is to be read and nothing is to be implied--Where a provision in taxing statute can be Read More... |
2023 PTD 1323 |
|
Customs Appellate Tribunal, Peshawar | 2023 |
BOHAIR VS THE COLLECTOR OF CUSTOMS, MCC, HYDERABAD AND ANOTHER |
Customs Act 1969 Ss. 2(s), 16, 156(1), (8), (89), 157, 168, 181 201 Customs Rules, 2001, R.58 Imports and Exports (Control) Act 1950 S.3 SRO 499(I)/2009 dated 13-6-2009--SRO 566(I)/2005 dated 6-6-2005 | Auction Proceedings |
Smuggling--Seizure and confiscation—Auction proceedings--Scope--Seizing agency detained tanker of the claimant / appellant containing High Speed Diesel Oil (USD) as it was suspected to have been brought into country through illegal Read More... |
2023 PTD 1299 |
|
CUSTOMS APPELLATE TRIBUNAL | 2023 |
MESSRS EDF SERVICES (PVT.) LIMITED AND OTHERS
VS COLLECTOR OF CUSTOMS (APPEALS) KARACHI AND ANOTHER |
Customs Act, 1969 32,32-A,156(1),(14),(14-A),196 | Duty Free Shops |
Customs Act (IV of 1969)----Ss. 32, 32-A, 156(1), (14) (14-A) 196--Customs General Order No. 12 of 2002 dated 15-06-2002, Chap. X--Duty free imported goods, selling of Mis-declaration--False statement, error etc.—Fiscal fraud--First appellant [(purportedly a Read More... |
2023 PTD 1313 |
|
Sindh High Court | 2023 |
MESSRS ZAKWAN STEEL AND OTHERS
VS THE FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE/CHAIRMAN) AND OTHERS |
Customs Act (IV of 1969) 25, 25A, 25(1), 25(5), 25(6), 25(7), 25(8), 25(9), 25(10) | Valuation of Imported goods/LMB prices |
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... |
2023 PTD 9 |
|
Sindh High Court | 2023 |
MESSRS ZAKWAN STEEL AND OTHERS
VS THE FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE/CHAIRMAN) AND OTHERS |
Customs Act (IV of 1969) 25, 25A, 25(1), 25(5), 25(6), 25(7), 25(8), 25(9), 25(10) | Administration of justice/judicial maxims |
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... |
2023 PTD 9 |
|
Sindh High Court | 2023 |
THE COLLECTOR OF CUSTOMS (ENFORCEMENT) CUSTOMS HOUSE, KARACHI AND OTHERS VS HASSAN TRADING COMPANY AND OTHERS |
Customs Act (IV of 1969) 25, 189, 196 | Confiscation of goods/ non-issuance of Show Cause Notice |
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... |
2023 PTD 51 2023 PTCL 529 |
|
Lahore High Court | 2023 |
DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION
VS TAIMUR TARIQ BUTT AND 2 OTHERS |
Customs Act (IV of 1969) 2(kk), 163, 168, 186, 196 | Warehouse/ Raid on warehouse |
Smuggled goods----Raid on warehouse---Authorities seized goods lying in warehouse of respondent on the plea of smuggled Read More... |
2023 PTD 63 2022 PLJ 810 |
|
Sindh High Court | 2023 |
THE DIRECTOR OF CUSTOMS VALUATION THROUGH ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF CUSTOMS VALUATION VS MESSRS HANNA DAIRIES |
Customs Act (IV of 1969) 196 | Condonation of delay |
Limitation---Condonation of delay---Government dept., entitlement of ----Force majeure---Authorities Read More... |
2023 PTD 68 2023 PTCL 322 |
|
Lahore High Court | 2023 |
DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION
VS TAIMUR TARIQ BUTT AND 2 OTHERS |
Customs Act (IV of 1969) 2(kk), 163, 168, 186, 196 | question of law |
High Court in its advisory jurisdiction under Reference is not bound to answer each and every question of law proposed for its Read More... |
2023 PTD 63 2022 PLJ 810 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS KN TRADERS THROUGH PROPRIETOR AND ANOTHER
VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-I) AND 2 OTHERS |
Customs Act (IV of 1969) 25, 25-A, 32, 166 | Value of imported and exported goods |
Power to summon persons to given evidence and produce documents or things----Scope---Appellant imported Epoxy Menthane Read More... |
2023 PTD 73 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS KN TRADERS THROUGH PROPRIETOR AND ANOTHER
VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-I) AND 2 OTHERS |
Customs Act (IV of 1969) 25, 25-A, 32, 166 | Value of imported goods |
Value of imported and exported goods----Scope---Customs value of the goods is price actually paid or payable for the goods when Read More... |
2023 PTD 73 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS MANSOOR ALI KHAN
VS THE COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER |
Customs Act (IV of 1969) 2(s), 168, 187 | Smuggling |
Seizure of things liable to confiscation---Burden of proof as to lawful authority---Search to be made is presence of Read More... |
2023 PTD 150 |
|
Customs And Excise Appellate Tribunal | 2023 |
MESSRS MANSOOR ALI KHAN
VS THE COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER |
Customs Act (IV of 1969) 2(s), 168, 187 | Administration of justice |
Orders based on no evidence are nullity in the eyes of law. Read More... |
2023 PTD 150 |
|
Supreme Court of Pakistan | 2023 |
MESSRS SUN DIPLOMATIC BONDED WAREHOUSE (PVT.) LTD.
VS CUSTOMS APPELLATE TRIBUNAL, BENCH I, ISLAMABAD AND 2 OTHERS |
Customs Act (IV of 1969) 25, 25(1), 25(5), 25(6), 81(4), 196 | Value/transactional value |
Transactional value of goods---Goods imported by petitioner / importer were released on the basis of provisional assessment as Read More... |
2023 PTD 206 2023 PTCL 667 |
|
Supreme Court of Pakistan | 2023 |
Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD.
VS COLLECTOR OF CUSTOMS, KARACHI |
Customs Act (IV of 1969) 19, 19A, 33 | Concessionary rate of customs/ refund claims |
Equipment imported by Pakistan Telecommunication Company Ltd. (PTCL)---Over-paid customs duty, refund of---Concessionary rate of Read More... |
2023 PTD 241 |
|
Supreme Court of Pakistan | 2023 |
Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD.
VS COLLECTOR OF CUSTOMS, KARACHI |
Customs Act (IV of 1969) 19, 19A, 33 | Prospective & retrospective |
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... |
2023 PTD 241 |
|
Supreme Court of Pakistan | 2023 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
VS WASEEF ULLAH AND OTHERS |
Income Tax Ordinance, 2001 148 & 182 | with-holding tax on import |
Hybrid Electric Vehicles (HEVs) falling under PCT Code 87.03, import of-Exemption from customs duty, sales tax and with-holding Read More... |
2023 PTD 396 |
|
Supreme Court of Pakistan | 2023 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
VS WASEEF ULLAH AND OTHERS |
Income Tax Ordinance, 2001 148 & 182 | S.R.O. requires purposive interpretation.. |
Statutory Regulatory Order (S.R.O) issued under a fiscal statute- S.R.O. requires purposive Read More... |
2023 PTD 396 |
|
Supreme Court of Pakistan | 2023 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
VS WASEEF ULLAH AND OTHERS |
Income Tax Ordinance, 2001 148 & 182 | Taxing statute-Exemption |
Taxing statute-Exemption, benefit of-In a taxing statute, there is no leeway or probability of any Read More... |
2023 PTD 396 |
|
Sindh High Court | 2023 |
AYESHA ZAFAR VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF NARCOTICS CONTROL AND 7 OTHERS |
Prevention of Smuggling Act, 1977 31, 32 | Property / acquired by smuggling |
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... |
2023 PTD 174 |
|
Balochistan High Court | 2022 |
M/S SHABAN STEEL INDUSTRY THROUGH AUTHORIZED ATTORNEY AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND OTHERS |
Customs Act (IV of 1969) 27-A | Cambridge |
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... |
2020 PTD 594 |
|
Sindh High Court | 2022 |
OLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI VS MESSRS SAMAD ENTERPRISES |
Customs Act (IV of 1969) S.32 | Zero Rating |
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... |
2022 PTD 796 |
|
Sindh High Court | 2022 |
OLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI VS MESSRS SAMAD ENTERPRISES |
Customs Act (IV of 1969) S. 202 | Recovery of government dues |
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... |
2022 PTD 796 |
|
Inland Revenue Appellate Tribunal | 2022 |
MESSRS SHAHPOSH GARMENTS, GUJRANWALA VS THE CIR ZONE-II, RTO, GUJRANWALA |
Constitution of Pakistan Art. 13 | Double jeopardy / Protection against double punishment |
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... |
2022 PTD 187 |
|
Sindh High Court | 2022 |
MESSRS PANJGOOR GOODS TRANSPORT CO. THROUGH ATTORNEY AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS |
Customs Act (IV of 1969) 2(a), 2(s), 156(2), 157(2), 178, 196 | Smuggling of Goods on Vehicles |
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... |
2022 PTD 59 |
|
Sindh High Court | 2022 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI VS SYED JAVED AHMED AND ANOTHER |
Customs Act (IV of 1969) 2(s), 139, 142, 156(1)(89) | Re-export of Jewelry |
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... |
2022 PTD 8 |
|
Peshawar High Court | 2021 |
MESSRS HAMDAAN ENTERPRISES THROUGH PROPRIETOR AND ANOTHER VS COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR AND ANOTHER |
Customs Act of 1969 Ss. 16, 17 & 194 | Prohibition and restriction on import of certain goods |
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... |
2021 PTD 1273 |
|
Sindh High Court | 2021 |
MESSRS POPULAR JUICE INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED OFFICER AND 6 OTHERS VS FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE AND 3 OTHERS |
Customs Act 1969 Ss.2(s), 10, 156 (1) (8) (89), 162 & 163. Prevention of Smuggling Act 1977, Ss. 8, 9 & 10. Constitution of Pakistan, Arts. 10-A & 199 | Quashing of F.I.R./ Raid and search |
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... |
2021 PTD 1329 | (2021) 124 TAX 437 |
|
Sindh High Court | 2021 |
MESSRS POPULAR JUICE INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED OFFICER AND 6 OTHERS VS FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE AND 3 OTHERS |
Customs Act, 1969 Ss. 162 & 163 | Raid and search by Customs authorities |
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... |
2021 PTD 1329 | (2021) 124 TAX 437 |
|
Sindh High Court | 2021 |
MESSRS POPULAR JUICE INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED OFFICER AND 6 OTHERS VS FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE AND 3 OTHERS |
Customs Act, 1969 Ss. 162 & 163 | Smuggling/ goods |
Smuggling---Scope---Neither go down, factories nor storage facilities can be sealed as a punishment under Customs Act, Read More... |
2021 PTD 1329 | (2021) 124 TAX 437 |
|
Customs Appellate Tribunal | 2021 |
MESSRS BRONX INTERNATIONAL, KARACHI VS THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 3 OTHERS |
Customs Act (IV of 1969) S.194-A(4) Ss. 18, 26, 26A, 32(2)(3) A 202 | Cross objections, non-filing of |
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... |
2021 PTD 51 |
|
Customs Appellate Tribunal | 2021 |
MESSRS BRONX INTERNATIONAL, KARACHI VS THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 3 OTHERS |
Customs Act 1969 S.194-A(4) Ss.18, 26, 26A, 32(2)(3) & 202 Federal Excise Act (VII of 2005), Ss. 3, 29 (2) & 42B Income Tax Ordinance (XLIX of 2001), Ss. 148 & 228 Sales Tax Act (VII of 1990), Ss.6 30, 31 & 32-Constitution of Pakistan, Arts. 4 & 25 Notification SRO No.371 (I)/2002, dated 15-6-2002, Sr.3(ii) | coram non judice |
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... |
2021 PTD 51 |
|
Customs Appellate Tribunal | 2021 |
MESSRS BRONX INTERNATIONAL, KARACHI VS THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 3 OTHERS |
Customs Act 1969 Ss.19A & 33 | Refund of duty |
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... |
2021 PTD 51 |
|
Customs Appellate Tribunal | 2021 |
THE COLLECTOR OF CUSTOMS, THROUGH THE ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) VS M/S F.F.K., CONSTRUCTION COMPANY AND OTHERS |
Customs Act 1969 S.32 Import Policy Order, 2016, Para. 9 | Import of used plant, machinery |
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... |
2021 PTD 99 |
|
Sindh High Court | 2021 |
GAS AND OIL PAKISTAN LTD. THROUGH AUTHORISED REPRESENTATIVE VS FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 4 OTHERS |
Petroleum Products (Development Surcharge) Ordinance 1961 S.3-A (2)(3) Customs Act 1969 Ss.30 & 104 | Petroleum development surcharge |
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... |
2021 PTD 104 |
|
Customs Appellate Tribunal | 2021 |
MESSRS MUHAMMAD ALI CHANDNA VS THE COLLECTOR OF CUSTOMS, ADJUDICATION-I CUSTOMS HOUSE. KARACHI AND ANOTHER |
Customs Act 1969 Ss.168, 16, 32, 32A, 192, 80, 83, 156(1)(9), 156(1)(14), 156(1)(14A), 156(1)(86) & 156(1)(90); Imports and Exports (Control) Act 1950 S.3 Import Policy Order, 2013, Srl. 7, Part-II, Appendix-B | Goods earlier imported were released after physical examination and assessment |
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... |
2021 PTD 118 |
|
Customs Appellate Tribunal | 2021 |
MESSRS MUHAMMAD ALI CHANDNA VS THE COLLECTOR OF CUSTOMS, ADJUDICATION-I CUSTOMS HOUSE. KARACHI AND ANOTHER |
Customs Act 1969 Ss.168, 16, 32, 32A, 192, 80, 83, 156(1)(9), 156(1)(14), 156(1)(14A), 156(1)(86) & 156(1)(90); Imports and Exports (Control) Act 1950 S.3 Import Policy Order, 2013, Srl. 7, Part-II, Appendix-B | Goods earlier imported were released after physical examination and assessment |
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... |
2021 PTD 118 |
|
Lahore High Court | 2021 |
COLLECTOR OF CUSTOMS, MULTAN VS CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 3 OTHERS |
Customs Act 1969 S.168 & 196 | Motor Registration Authority confirmed the registration number |
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... |
2021 PTD 172 2021 PTCL 611 |
|
CUSTOMS APPELLATE TRIBUNAL | 2021 |
M/S SILICON TECHNOLOGIES VS THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS |
Customs Act, 1969 80,81,81(2),81(4),83 | Provisional assessment |
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... |
2021 PTD 175 |
|
Lahore High Court | 2021 |
M.D STEEL FURNACE VS FEDERATION OF PAKISTAN AND OTHERS |
Customs Act 1969 S.193 Constitution of Pakistan, Art. 199 | Alternate remedy/ petition |
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... |
2021 PTD 181 |
|
Sindh High Court | 2021 |
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION CUSTOMS, KARACHI VS THE SPECIAL JUDGE (CUSTOMS, TAXATION AND ANTI-SMUGGLING) KARACHI AND 20 OTHERS |
Customs Act (IV of 1969) Ss.2(1), 15 & 185-F | Smuggling/ Special Criminal Revision Application |
-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... |
2021 PTD 195 |
|
Sindh High Court | 2021 |
COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS VS YAMAHA MOTORS PAKISTAN (PVT.) LTD. |
Customs Act (IV of 1969) 32 | Mis-declaration |
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... |
2021 PTD 207 (2023) 127 TAX 452 |
|
Lahore High Court | 2021 |
HONDA ATLAS CARS PAKSITAN LTD. VS FEDERATION OF PAKISTAN & OTHERS |
Customs Act 1969 S.19 SRO No. 656(I)/2006 dated 22-6-2006 SRO No. 483(I)/2016 dated 29-6-2016 Exemption from customs duty | condition imposed in in SRO declared null and vide |
Discretion----Applicability---Discretion must be used to promote policy and objects of Act. |
2021 PTD 212 |
|
Lahore High Court | 2021 |
HONDA ATLAS CARS PAKSITAN LTD. VS FEDERATION OF PAKISTAN & OTHERS |
Wealth Tax Act 1963 S.2(18) Civil Procedure Code 1908 O.VI, R.14 & O.XXIX, R.1 | Sufficient compliance |
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... |
2021 PTD 212 |
|
Sindh High Court | 2021 |
DEWAN MOTORS (PVT.) LTD THROUGH AUTHORIZED OFFICER AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS |
Customs Act 1969 Ss.18(3) Finance Act 2017 & 221 A (2) [as inserted by Finance Act (XXVII of 2018)] Notification SRO No.1035(I)/2017 dated 16-10-2017 Constitution of Pakistan, Art.98- | Powers of Parliament |
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... |
2021 PTD 232 (2021) 124 TAX 30 |
|
Sindh High Court | 2021 |
DEWAN MOTORS (PVT.) LTD THROUGH AUTHORIZED OFFICER AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS |
Customs Act 1969 Ss.18(3) Finance Act 2017 & 221 A (2) [as inserted by Finance Act (XXVII of 2018)] Notification SRO No.1035(I)/2017 dated 16-10-2017-Constitution of Pakistan, Art.98- | Enactment ultra vires the law |
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... |
2021 PTD 232 (2021) 124 TAX 30 |
|
Lahore High Court | 2021 |
OMER FLOUR MILLS VS GOVERNMENT OF PUNJAB AND OTHERS |
Customs Act (IV of 1969) S. 131 | Show-cause notice |
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... |
2021 PTD 275 |
|
Sindh High Court | 2021 |
HAIDRI BEVERAGES (PVT.) LIMITED THROUGH FINANCE MANAGER AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF NATIONAL FOOD SECURITY AND RESEARCH AND OTHERS |
Custom Act, 1969 S.19, Sales Tax Act (VII of 1990) S.13 & Notification SRO No. 575(I)/2006, dated 5-6-2006 | Agro-based industry / Exemption from customs duty |
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... |
2021 PTD 362 |
|
Sindh High Court | 2021 |
HAIDRI BEVERAGES (PVT.) LIMITED THROUGH FINANCE MANAGER AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF NATIONAL FOOD SECURITY AND RESEARCH AND OTHERS |
Customs Act (IV of 1969) S.19, Sales Tax Act (VII of 1990) S.13 & Notification SRO No. 575(I)/2006, dated 5-6-2006 | Classification by United Nations |
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... |
2021 PTD 362 |
|
CUSTOMS APPELLATE TRIBUNAL | 2021 |
M.I. TRADERS, LAHORE AND ANOTHER VS THE PRINCIPAL APPRAISER (R&D) AND 4 OTHERS |
Customs Act, 1969 Ss. 80, 186 & 202 & Customs Rules, 2001, R. 438 | Cleared goods/ Detention |
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... |
2021 PTD 384 |
|
CUSTOMS APPELLATE TRIBUNAL | 2021 |
M.I. TRADERS, LAHORE AND ANOTHER VS THE PRINCIPAL APPRAISER (R&D) AND 4 OTHERS |
Customs Act, 1969 Ss. 2(a), 80, 83, 1550, 186, 193-A, 195 & 215. Customs Rules, 2001, Rr.438 & 442. Notification SRO No.371(I)/2002, dated 15-6-2002 | Clearance of goods/ Mis-declaration |
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... |
2021 PTD 384 |
|
CUSTOMS APPELLATE TRIBUNAL | 2021 |
M.I. TRADERS, LAHORE AND ANOTHER VS THE PRINCIPAL APPRAISER (R&D) AND 4 OTHERS |
Customs Act 1969 Ss. 25 & 25-A | Valuation ruling/ Determination methods |
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... |
2021 PTD 384 |
|
Islamabad High Court | 2021 |
MEENA MUNAWAR KHAN
VS FEDERATION OF PAKISTAN AND OTHERS |
Customs Act 1969 S. 19, Import Policy Order, 2016 & SRO No. 833 (I)/ 2018 dated 03.07.2018 | Import of vehicle/ General power to exempt from customs |
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... |
2021 PTD 407 (2020)122 TAX 386 |
|
Customs Appellate Tribunal | 2021 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, KARACHI VS M/S BALOCHISTAN ENTERPRISES AND OTHERS |
Customs Act 1969 S. 32 & 121 | Transshipment of goods without payment of duty |
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... |
2021 PTD 412 |
|
Customs Appellate Tribunal | 2021 |
MESSRS DJN CORPORATION, KARACHI
VS THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI |
Customs Act (IV of 1969) S. 162 & 163 | Search carried out in terms of S.163 |
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... |
2021 PTD 418 | (2022) 126 TAX 247 |
|
Customs Appellate Tribunal | 2021 |
MESSRS DJN CORPORATION, KARACHI
VS THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI |
Customs Act (IV of 1969) Ss. 26(2), 32A, 79(1), 168, 171, 186 & 209. Income Tax Ordinance (XLIX of 2001), Ss.177 & 228. Sales Tax Act (VII of 1990), Ss. 25 & 30. Notification SRO No. 371(I)/2002, dated 15-6-2002 | Seizing of Consignment |
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... |
2021 PTD 418 | (2022) 126 TAX 247 |
|
Customs Appellate Tribunal | 2021 |
MESSRS DJN CORPORATION, KARACHI
VS THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI |
Customs Act (IV of 1969) Ss. 26(2), 32A, 79(1), 168, 171, 186 & 209. Income Tax Ordinance (XLIX of 2001), Ss.177 & 228. Sales Tax Act (VII of 1990), Ss. 25 & 30. Notification SRO No. 371(I)/2002, dated 15-6-2002 | Jurisdiction |
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... |
2021 PTD 418 | (2022) 126 TAX 247 |
|
Customs Appellate Tribunal | 2021 |
M/S H.S. ENTERPRISES AND OTHERS VS THE COLLECTOR OF CUSTOMS (ADJUDICATION-I), CUSTOMS HOUSE, KARACHI AND OTHERS |
Customs Act (IV of 1969) Ss. 80, 179 & 206 | Correction of errors |
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... |
2021 PTD 449 |
|
Customs Appellate Tribunal | 2021 |
SHUMAIL SIKANDER AND OTHERS VS COLLECTOR OF CUSTOMS AND OTHERS |
Customs Act (IV of 1969) Ss. 2(1) & 16. Import Policy Order, 2016, Para. 5, Appendix A, Regin. 43 | Smuggling/ Prohibitions and restrictions on importation Stolen goods |
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... |
2021 PTD 478 |
|
Customs Appellate Tribunal | 2021 |
ZAIN UL RAHMAN AND ANOTHER VS COLLECTOR OF CUSTOMS, MCC, CUSTOMS HOUSE, PESHAWAR AND 3 OTHERS |
Customs Act (IV of 1969) S.168. Import Policy Order, 2016, Appendix C, Sr. 10 & Appendix E, Para. 2 | Seizure of goods liable to confiscation |
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... |
2021 PTD 595 |
|
Customs Appellate Tribunal | 2021 |
MESSRS M.I. TRADERS, LAHORE VS THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act of 1969 S.80. Customs Rules, 2001, R.438 | Clearance of goods |
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... |
2021 PTD 616 |
|
Customs Appellate Tribunal | 2021 |
MESSRS M.I. TRADERS, LAHORE VS THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 2(a), 26(2), 80, 83 & 193. Customs Rules, 2001, Rr. 438 & 442. Sales Tax Act (VII of 1990), S. 25. Income Tax Ordinance (XLIX of 2001), S.177. Notification SRO NO.371(I)/2002, dated 15-6-2002 | Clearance of goods |
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... |
2021 PTD 616 |
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Customs Appellate Tribunal | 2021 |
MESSRS M.I. TRADERS, LAHORE VS THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act of 1969 S. 205 & 32(3) | Declared value of goods/ Re-assessment |
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... |
2021 PTD 616 |
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Sindh High Court | 2021 |
DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION FBR VS SHAUKAT ALI NADEEM AND ANOTHER |
Customs Act of 1969 S. 156(1)(14) & 156(1)(14-A). Criminal Procedure Code 1898, S.497(5) | Cancellation of bail |
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... |
2021 PTD 754 |
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Sindh High Court | 2021 |
DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION FBR VS SHAUKAT ALI NADEEM AND ANOTHER |
Customs Act, 1969 S. 156(1)(14) & 156(1)(14-A). Criminal Procedure Code 1898, S.497(5) | Cancellation of bail |
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... |
2021 PTD 754 |
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Sindh High Court | 2021 |
MUHAMMAD HASAN NADEEM AND 2 OTHERS VS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) THROUGH COLLECTOR AND 4 OTHERS |
Customs Act of 1969 Ss. 162, 163 & 187 | Prevention of smuggling/ Power to issue search warrant |
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... |
2021 PTD 764 |
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CUSTOMS APPELLATE TRIBUNAL | 2021 |
COLLECTOR OF CUSTOMS MCC OF PMBQ, KARACHI VS M.M. TRADERS, KARACHI AND ANOTHER CUSTOMS |
Customs Act, 1969 Ss. 25 & 25A. Customs Rules, 2001, R.433. Qanun-e-Shahadat 1984, Arts.117 & 121. Constitution of Pakistan, Art. 13 | Packing Material/ Essential/ Non-Essential Packing |
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... |
2021 PTD 777 |
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Sindh High Court | 2021 |
AHMED NAWAZ AND OTHERS VS STATE |
Customs Act of 1969 Ss.32, 156(1)(14)(77) & 185-F. Criminal Procedure Code 1898, S.410 | Forged documents |
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... |
2021 PTD 788 |
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Islamabad High Court | 2021 |
HUMAK ENGINEERING (PVT.) LTD. THROUGH DIRECTOR VS FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 5 OTHERS |
Customs Act, 1969 Ss. 25 & 25-A | Territorial jurisdiction |
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... |
2021 PTD 812 |
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Islamabad High Court | 2021 |
HUMAK ENGINEERING (PVT.) LTD. THROUGH DIRECTOR VS FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 5 OTHERS |
Customs Act of 1969 Ss.25 & 25-A | Valuation/ Imported and Exported Goods |
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... |
2021 PTD 812 |
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Sindh High Court | 2021 |
COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS VS SG ENTERPRISES |
Customs Act of 1969 Ss. 194-A(1), 194-B, 196 & First Schedule | Classification of goods/ Pakistan Customs Tariff Heading/ Public notice |
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... |
2021 PTD 815 | (2022) 125 TAX 325 |
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Peshawar High Court | 2021 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI AND ANOTHER |
Customs Act, 1969 Ss. 168, 162 & 163 | Seizure of things liable to confiscation |
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... |
2021 PTD 822 |
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Peshawar High Court | 2021 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI AND ANOTHER |
Customs Act, 1969 Ss. 168, 162 & 163 | Power to issue search warrant |
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... |
2021 PTD 822 |
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Peshawar High Court | 2021 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI AND ANOTHER |
Customs Act, 1969 Ss. 168, 162 & 163 | Power to search and arrest without warrant |
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... |
2021 PTD 822 |
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Lahore High Court | 2021 |
CSH PHARMACEUTICALS (PVT.) LTD. THROUGH DULY AUTHORIZED COMPANY SECRETARY VS COLLECTORATE OF CUSTOMS THROUGH COLLECTOR CUSTOMS AND 3 OTHERS |
Customs Act of 1969 S. 19. SRO No. 575(I)/2006, dated 05-06-2006 | Locally manufactured goods |
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... |
2021 PTD 844 |
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Islamabad High Court | 2021 |
MESSRS AZ BUSINESS LINKERS VS THE COLLECTOR, MODEL CUSTOMS COLLECTORATE AND OTHERS |
Customs Act, 1969 S. 202(b) | Recovery of dues/ Blocking of consignment |
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... |
2021 PTD 853 |
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Sindh High Court | 2021 |
M/S. SUN TUBE (PVT.) LTD. & OTHERS VS FEDERATION OF PAKISTAN AND OTHERS |
Customs Act, 1969 Ss. 33, 19A & 30A | Refunds of amount deposited |
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... |
2021 PTD 858 |
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Customs Appellate Tribunal | 2021 |
ZARI GUL AND ANOTHER VS COLLECTOR CUSTOMS, M.C.C., PESHAWAR AND 2 OTHERS |
Customs Act of 1969 Ss. 2(s), 16, 156(1)(8)(89) & 168. Imports and Exports (Control) Act 1950, S. 3 | Seizure of things liable to confiscation/ Burden of proof |
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... |
2021 PTD 863 |
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Sindh High Court | 2021 |
KASHIF FEROZ VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN MINISTRY OF FINANCE AND ANOTHER |
Constitution of Pakistan, 1973 Art. 199 | Constitutional responsibility existed upon High Court to take notice |
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... |
2021 PTD 867 |
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Sindh High Court | 2021 |
SHOE PLANET (PVT.) LIMITED VS THE COLLECTOR OF CUSTOMS MCC - APPRAISEMENT (EAST), CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act of 1969 Ss. 32 & 80 | Mis-declaration/ Checking of goods declaration by customs |
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... |
2021 PTD 875 |
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Sindh High Court | 2021 |
SHOE PLANET (PVT.) LIMITED VS THE COLLECTOR OF CUSTOMS MCC - APPRAISEMENT (EAST), CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Constitution of Pakistan, 1962 Art. 199 | Show-cause notice |
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... |
2021 PTD 875 |
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Islamabad High Court | 2021 |
MESSRS KHYBER TEA AND FOOD COMPANY, PESHAWAR VS COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, ISLAMABAD AND OTHERS |
Customs Act of 1969 S.179(3) & 194-B | Appeal/ Limitation |
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... |
2021 PTD 879 | (2023) 128 TAX 514 |
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Sindh High Court | 2021 |
THE COMMISSIONER INLAND REVENUE, ZONE-IV, CORPORATE REGIONAL TAX OFFICE, KARACHI AND OTHERS VS MESSRS MSC SWITZERLAND GENEVA AND OTHERS |
Customs Act of 1969 Ss.179(3) & 194-B | Double taxation |
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... |
2021 PTD 885 |
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Sindh High Court | 2021 |
FAUJI CEMENT COMPANY LIMITED THROUGH CONSTITUTED ATTORNEY VS DEPUTY COLLECTOR OF CUSTOMS (APPRAISEMENT-V) AND 2 OTHERS |
Customs Act 1969 S. 196 | Jurisdiction of High Court/ Factual controversy |
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... |
2021 PTD 949 |
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Peshawar High Court | 2021 |
COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS DIYAR MUHAMMAD KHAN |
Customs Act (IV of 1969) Ss.2(s) 168 & 196. Foreign Exchange Regulations Act (VII of 1947), S.8. Notification No. SRO 760(I)/2013 dated 2-9-2013. | Smuggling/ Seizure of goods/ Option to declare the goods |
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... |
2021 PTD 962 |
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Islamabad High Court | 2021 |
SAHIBZADA FAZAL WAHID VS CUSTOMS APPELLATE TRIBUNAL AND 3 OTHERS |
Customs Act 1969 Ss. 2(s) & 17. SRO 568(I)/2008, dated 11-06-2008 | Chassis plate of the vehicle was cut and welded |
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... |
2021 PTD 991 | (2023) 128 TAX 432 | 2021 PTCL 675 |
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Balochistan High Court | 2021 |
THE COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA VS MUHAMMAD ASIF AND 2 OTHERS |
Customs Act (IV of 1969) Ss.196 & 168. Customs Baggage Rules, 2016, R.17. SRO No. 574(I)/2005, dated: 06-06-2005. SRO No. 499(I)/2009, dated 13-06-2009. SRO No. 886(I)/2012, dated: 18-07-2012 | Fine and penalty/ remit |
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... |
2021 PTD 993 | (2022) 126 TAX 324 |
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Customs Appellate Tribunal | 2021 |
MESSRS STANDARD ENTERPRISES (PRIVATE) LIMITED AND OTHERS VS THE COLLECTOR OF CUSTOMS AND 4 OTHERS |
Customs Act 1969 Ss. 25, 25A & 26 | Value of imported and exported goods |
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... |
2021 PTD 1020 |
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Sindh High Court | 2021 |
DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) AND ANOTHER VS AURANGZAIB AND OTHERS |
Customs Act (IV of 1969) Ss.181, 168 & 196. SRO No. 499(I)/2009 dated 13.06.2009 | Confiscation of smuggled vehicle/ Option to pay fine |
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... |
2021 PTD 1026 |
|
Balochistan High Court | 2021 |
COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI VS ABDUL RAHEEM |
Customs Act 1969 Ss.168 & 18. SRO No. 499(I)/2009 dated 13-06-2009 | Seizure of things liable to confiscation/ Option to pay fine |
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... |
2021 PTD 1035 | (2022) 125 TAX 257 | 2021 PTCL 667 |
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Sindh High Court | 2021 |
THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS VS MESSRS DREAM GARMENTS |
Customs Act 1969 S. 196. Exercise of Jurisdiction under S. 196 | Reference to High Court |
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... |
2021 PTD 1042 | (2021) 124 TAX 603 |
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Customs Appellate Tribunal | 2021 |
MESSRS ZAHID MAJEED CORPORATION, KARACHI AND ANOTHER VS THE DEPUTY COLLECTOR, GROUP-VI, MCC OF APPRAISEMENT-EAST CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act 1969 Ss. 80 & 81(5). General Clauses Act 1897, S.24A | Declared value, acceptance of |
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... |
2021 PTD 1062 |
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Balochistan High Court | 2021 |
NABI BAKHSH AND 3 OTHERS VS THE STATE AND ANOTHER |
Customs Act 1969 Ss. 85, 89, 156 & 157. Criminal Procedure Code 1898, Ss. 561-A & 403. Constitution of Pakistan, Art.13 | Protection against double punishment |
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... |
2021 PTD 1078 | (2022) 125 TAX 265 |
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Customs Appellate Tribunal | 2021 |
MESSRS IHSAN & SONS, KARACHI VS THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act of 1969 Ss. 179(3) & 194-B | Power of adjudication/ Exercise of power |
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... |
2021 PTD 1162 |
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Customs Appellate Tribunal | 2021 |
MESSRS IHSAN & SONS, KARACHI VS THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Interpretation of statute | Tort |
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... |
2021 PTD 1162 |
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Customs Appellate Tribunal | 2021 |
MESSRS IHSAN & SONS, KARACHI VS THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) Ss.32 (2) (3), 79, 80, 83, 179 & 193. Customs Rules, 2001, Rr. 433 438 & 442. Constitution of Pakistan, Arts.4, 18 & 25. Notification No. SRO 371(I)/2002 dated 15-6-2002, Serial No.3 (ii) | Power of adjudication/ Exercise of power |
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... |
2021 PTD 1162 |
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Customs Appellate Tribunal | 2021 |
MESSRS IHSAN & SONS, KARACHI VS THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 80(2)(3) & 83 | Power of adjudication/ Exercise of power |
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... |
2021 PTD 1162 |
|
Customs Appellate Tribunal | 2021 |
MESSRS AHMED ENTERPRISES AND OTHERS VS THE COLLECTOR OF CUSTOMS (ADJUDICATIONI), CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act, 1969 S.32. SRO No. 1274(I)/2006, dated, 29-12-2006 | Mis-declaration |
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... |
2021 PTD 1259 |
|
Sindh High Court | 2020 |
THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS (LAW), KARACHI VS MESSRS CHAUDHRY STEEL RE-ROLLING MILLS (PVT.) LTD., LAHORE AND ANOTHER |
Customs Act (IV of 1969) S: 27-A, 32, 196 | Mutilation or Scrapping of Goods |
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... |
2020 PTD 47 |
|
Customs Appellate Tribunal | 2020 |
MESSRS SAPNA ENTERPRISES, PESHAWAR VS COLLECTOR OF CUSTOMS (ADJUDICATION), MCC, PESHAWAR AND 3 OTHERS |
Customs Act (IV of 1969) S: 32(3A), 156(1)(14) Sales Tax Act (VII of 1990) S: 4, 3, 6, 33 | Zero-rating |
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... |
2020 PTD 50 |
|
Customs Appellate Tribunal | 2020 |
MESSRS SAPNA ENTERPRISES, PESHAWAR VS COLLECTOR OF CUSTOMS (ADJUDICATION), MCC, PESHAWAR AND 3 OTHERS |
Customs Act (IV of 1969) S: 32(3A), 156(1)(14) Sales Tax Act (VII of 1990) S: 4, 3, 6, 33 | Tax exemption |
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... |
2020 PTD 50 |
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Customs Appellate Tribunal | 2020 |
MESSRS BUSINESS COMMUNICATION, KARACHI AND ANOTHER VS THE DEPUTY COLLECTOR, CUSTOMS INTELLIGENCE UNITS, MCC OF PMBQ, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) S: 2(kka), 2(s), 3, 3A, 3DD, 9, 10, 25, 25A, 26, 26A, 32, 32(1)(2), 79, 80, 83, 156, 168(1), 179, 180, 186, 186(1), 193, 193A, 195, 198, | Mis-declaration |
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... |
2020 PTD 172 |
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Customs Appellate Tribunal | 2020 |
MESSRS BUSINESS COMMUNICATION, KARACHI AND ANOTHER VS THE DEPUTY COLLECTOR, CUSTOMS INTELLIGENCE UNITS, MCC OF PMBQ, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) S: 2(kka), 2(s), 3, 3A, 3DD, 9, 10, 25, 25A, 26, 26A, 32, 32(1)(2), 79, 80, 83, 156, 168(1), 179, 180, 186, 186(1), 193, 193A, 195, 198, | Fine and penalty |
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... |
2020 PTD 172 |
|
Lahore High Court | 2020 |
STANDARD MANUFACTURING COMPANY (PVT.) LIMITED VS COLLECTOR CUSTOMS AND OTHERS |
Customs Act (IV of 1969) S. 194B, 194 & 196 | Case remanded |
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... |
2020 PTD 269 |
|
Sindh High Court | 2020 |
MIR JEEAND BADINI THROUGH SPECIAL ATTORNEY VS MODEL COLLECTORATE OF CUSTOM APPRAISEMENT THROUGH COLLECTOR AND 6 OTHERS |
Import Policy Order, 2016 Para 4 | Subsequent Amendment while Imports |
Letter of Credit Import of vehicle opened and a changed was introduced in the Import Policy Order. Plaintiff imported old specialized vehicles Read More... |
2020 PTD 213 |
|
Sindh High Court | 2020 |
MIR JEEAND BADINI THROUGH SPECIAL ATTORNEY VS MODEL COLLECTORATE OF CUSTOM APPRAISEMENT THROUGH COLLECTOR AND 6 OTHERS |
Import Policy Order, 2016 Para 4 | Vested Rights |
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... |
2020 PTD 213 |
|
Sindh High Court | 2020 |
MIR JEEAND BADINI THROUGH SPECIAL ATTORNEY VS MODEL COLLECTORATE OF CUSTOM APPRAISEMENT THROUGH COLLECTOR AND 6 OTHERS |
Import Policy Order, 2016 Para 4 | Old Specialized Vehicle |
Letter of Credit Import of vehicle opened and a changed was introduced in the Import Policy Order. Plaintiff imported old specialized vehicles Read More... |
2020 PTD 213 |
|
Sindh High Court | 2020 |
SHEHARYAR AHMED VS THE STATE |
Customs Act 1969 S. 156(1), 8, 9, 14A, 77, 86 & 89 Imports and Exports (Control) Act 1950 S.3 Import Policy Order, 2016, Appendix-E---Criminal Procedure Code 1898 | Import of a vehicle under a fake Proceed Realization Certificate (PRC)/ Grant of Bail |
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... |
2020 PTD 645 |
|
Sindh High Court | 2020 |
MOIN JAMAL ABBASI VS FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS |
Customs Act (IV of 1969) 19, 223, First Schedule | Vintage vehicle, import of/Exemption/Payment of cumulative amount |
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... |
2020 PTD 660 |
|
Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Recovery of sales tax and income tax |
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... |
2020 PTD 713 |
|
Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Mis-declaration/ Confiscation of goods |
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... |
2020 PTD 713 |
|
Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Mis-declaration/PCT Heading |
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... |
2020 PTD 713 |
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Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Declaration/Claim |
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... |
2020 PTD 713 |
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Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Mis-declaration---Conscious knowledge of fraud |
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... |
2020 PTD 713 |
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Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Declaration and assessment for home/consumption claim made an importer is subject to scrutiny |
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... |
2020 PTD 713 |
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Customs Appellate Tribunal | 2020 |
MESSRS K.B. CORPORATION AND ANOTHER VS THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 | Mis-declaration/ Liability of agent |
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... |
2020 PTD 713 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) 32 & 79---Sales Tax Act (VII of 1990), Ss. 11 & 65, Sixth Sched. Entry No.99---Mis-declaration | Assessment and recovery of sales tax not levied or short levied or erroneously refunded |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) 3DD, 26, 32, 79, 80, 81, 81(2), 83, 179, 180, 193, 195----Customs Rules, Ss. 2001438, 438A, 442 | Powers of Board or Collector to pass certain orders/ Conduct of audit- Appeal to Collector (Appeals) |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969)- Ss. 32, 26, 80, 81 & 83--- | assessment order had attained finality/ no subsequent order could be piled upon assessment order |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 32, 26, 80, 81 & 83 | Deputy Collector of Customs had acted without jurisdiction which had rendered the audit and framing of contravention report to be null and void ab ini |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969)- Ss. 32, 26, 80, 81 & 83--- | No show-cause notice can be issued under said sections, which are independent and have no nexus with each other |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969)- Ss. 32, 26, 80, 81 & 83--- | Powers of adjudication... Assessment and recovery of sales tax not levied or short levied or erroneously refunded |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD VS THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS |
Customs Act (IV of 1969)- Ss. 32, 26, 80, 81 & 83--- | Jurisdiction/ FBR and Ministry of Law have no mandate to interpret |
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... |
2020 PTD 877 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MESSRS IMRAN AHMED VS THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND 3 OTHERS |
Customs Act (IV of 1969) 16, 163, 168, 171, 181, 187, 17, 129, 156(1)(9), 156(1)(64), 156(1)(89), 156(1)(90) & 156(2) | Power to search and arrest without warrant |
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... |
2020 PTD 920 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MUHAMMAD SHAHID AND OTHERS VS THE COLLECTOR OF CUSTOMS AND OTHERS |
Customs Act (IV of 1969) 32A, 32, 16, 156(1)(9), 156(1)(14A) & 156(1)(77) | export of gold and jewelry against fake Form-E |
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. Read More... |
2020 PTD 931 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE. VS THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. |
Customs Act (IV of 1969) 18, 32, 32(1)(2), 32(3A), 179) | Goods imported by appellant were subjected to further processing |
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... |
2020 PTD 950 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE. VS THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. |
Customs Act (IV of 1969) 18, 32, 32(1)(2), 32(3A), 179) | taxes too were within the ambit of the jurisdiction of customs authorities |
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... |
2020 PTD 950 |
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Supreme Court of Pakistan | 2020 |
COLLECTOR OF CUSTOMS VS BYCO PETROLEUM PAKISTAN AND OTHERS |
Customs Act, 1969 19 | Exemption /Tug boats for offloading oil tankers imported for a temporary period of three years |
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... |
2020 PTD 973 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
MOHAMMAD TAHIR VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), PESHAWAR AND OTHERS |
Customs Act (IV of 1969) 2(s), 2(s)(i), 2(s)(ii), 2(s)(iii), 156(1)(89), 168 | Smuggling Seizure of things liable to confiscation. |
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... |
2020 PTD 1081 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
AAMIR SUHAIL, M/S. IDEAL BUSINESS
PRODUCT, UNIVERSITY ROAD, PESHAWAR VS The COLLECTOR OF CUSTOMS, M.C.C., PESHAWAR and 3 others |
Customs Act (IV of 1969) 19, 32, 32(2), 79, 156(1)(14), 156(1)(45), 156(1)(103), 156(1)(10) & 156(1)(10-A) | Unauthorized use of unique user identifier by any person |
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... |
2020 PTD 1102 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
NAEEM GUL VS THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), CUSTOM HOUSE, PESHAWAR AND ANOTHER |
Customs Act (IV of 1969) 2(s), 168, 16, 157, 156(1)(8), 156(1)(89) | Smuggling Seizure of goods liable to confiscation |
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... |
2020 PTD 1113 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/s. Al-Azhar Industries, Karachi VS The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others |
Customs Act (IV of 1969) 3c, 3(1), 32, 130, 131, 179 | Customs authorities to adhere to its own precedent |
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... |
2020 PTD 1119 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/s. Al-Azhar Industries, Karachi VS The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others |
Customs Act (IV of 1969) 3c, 3(1), 32, 130, 131, 179 | Mis-declaration--No loss of revenue |
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... |
2020 PTD 1119 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/s. Al-Azhar Industries, Karachi VS The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others |
Customs Act (IV of 1969) 3c, 3(1), 32, 130, 131, 179 | Jurisdiction of Directorate General of Intellectual Property Rights |
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... |
2020 PTD 1119 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/s. Al-Azhar Industries, Karachi VS The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others |
Customs Act (IV of 1969) 3c, 3(1), 32, 130, 131, 179 | Procedure in appeal/Extension of time by FBR after lapse of 120 days |
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... |
2020 PTD 1119 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
M/s. Al-Azhar Industries, Karachi VS The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others |
Customs Act (IV of 1969) 3c, 3(1), 32, 130, 131, 179 | Reasons for decision/ Finding of fact |
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... |
2020 PTD 1119 |
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Lahore High Court | 2020 |
MESSRS WALI TRADERS VS ASSISTANT COLLECTOR CUSTOMS AND OTHERS |
Customs Act, 1969 15,16,156(1)(14),181,196(1) | Option to pay fine in lieu of confiscated goods |
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... |
2020 PTD 1130 |
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CUSTOMS APPELLATE TRIBUNAL | 2020 |
COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR OF CUSTOMS VS MESSRS M. SALEEM ENGINEERING WORKS AND ANOTHER |
Customs Act (IV of 1969) 14, 14A, 32, 56(1), 194(3), 194-A(5) | Mis-declaration. Absence of mala fide |
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... |
2020 PTD 1135 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 3A, 3DD, 26 & 26A---SRO No.500(1)/2009 dated 13-6-2009- | Post Clearance Audit---Powers and jurisdiction/ Directorate General of Intelligence and Investigation---Directorate General of Post Clearance Audit |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act (IV of 1969) Ss. 3A, 3DD, 26 & 26A---SRO No.500(1)/2009 dated 13-6-2009- | Post Clearance Audit---Powers and jurisdiction/ Directorate General of Intelligence and Investigation---Directorate General of Post Clearance Audit |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act (IV of 1969) Ss. 195, 3A, 194A, 32, 25, 25A, 79, 80, 83 & 180---Customs Rules, 2001, Rr. 438 & 442--- | Determination of customs value of Goods/ |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 S. 3A---Sales Tax Act (VII of 1990), S.30A---Income Tax Ordinance (XLIX of 2001), S. 230---SRO No. 776(1)/2011 dated 19-8-2011- | Jurisdiction DG Customs I & I/Sales tax/income tax |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 S. 180---Sales Tax Act (VII of 1990), Ss. 3, 6, 7, 33 & 34--Income Tax Ordinance (XLIX of 2001), S. 148 | Determination of sales tax liability |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 32, 179 & 202---Sales Tax Act 1990, Ss. 11, 30 & 48--- Income Tax Ordinance 2001, Ss. 148, 162, 228 & 140 | Power of adjudication---Short recovery of income tax and sales tax-Jurisdiction |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 80, 193, 193A & 180-Customs Rules, 2001, R. 438--- Constitution of Pakistan, Art. 13---SRO No. 486(I)/2007 dated 9.6.2007 | Assessment of imported goods/ Show-cause notice/ Double Jeopardy |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 195 & 193 | Power of FBR or Collector to suo motu pass order |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 79(1), 180, 80, 83 & 198- Customs Rules, 2001, Rr. 435, 438 & 442 | Power of FBR or Collector to suo motu pass order |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 79(1), 2(kka), 45 & 180- | Shipping bill of exporting country---Import general manifest |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 32A & 79(1)--- Customs Rules, 2001, R. 433 | Declaration- Fiscal fraud/ Invocation of S.32A |
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... |
2019 PTD 1129 |
|
Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 S. 193A | Procedure in appeal---Extension of time by FBR (Board) after lapse of 120 days |
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... |
2019 PTD 1129 |
|
Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
General Clauses Act (X of 1897) S. 24A | Reasons for decision |
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... |
2019 PTD 1129 |
|
Sindh High Court | 2019 |
M/S BRONX INTERNATIONAL THROUGH PROPRIETOR VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 3 OTHERS |
Customs Act (IV of 1969) 193 | Recovery, Initiation of recovery proceedings pending appeal |
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... |
2019 PTD 1230 |
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Customs Appellate Tribunal | 2019 |
MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI VS THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS |
Customs Act 1969 S. 32, 180 & 156(1)(14) Sales Tax Act 1990 S. 2(16), 4(c), 3(2)(b), 3(6) & 71 | Zero rating/ goods were in semi-finished shape and had to undergo the process of further finishing |
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... |
2019 PTD 1242 |
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Customs Appellate Tribunal | 2019 |
MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI VS THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS |
Customs Act 1969 Ss. 180 & 26A---Sales Tax Act (VII of 1990), S. 11(4) Income Tax Ordinance (XLIX of 2001), S. 162--SRO No. 1125(I)/2011 dated 31.12.2011- | Assessment of sales tax---Audit of sales tax---Recovery of income tax |
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... |
2019 PTD 1242 |
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Customs Appellate Tribunal | 2019 |
MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI VS THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS |
Customs Act 1969 S. 180 - Sales Tax Act (VII of 1990), Ss. 3, 6, 7 & 34---ITO, 2001, S. 148 | Assessment of sales/ Determination of sales tax liability/Advance Income Tax |
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... |
2019 PTD 1242 |
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Customs Appellate Tribunal | 2019 |
MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI VS THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS |
Customs Act 1969 Ss. 80, 83, 193, 195 & 180-Customs Rules, 2001, Rr. 432 & 442- Constitution of Pakistan, Art. 13- | Checking of goods declaration--- Clearance of goods---Past and closed transaction-- |
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... |
2019 PTD 1242 |
|
Customs Appellate Tribunal | 2019 |
The COLLECTOR OF CUSTOMS, PESHAWAR VS M/S JANS BUILDERS, PESHAWAR |
Imports and Exports (Control) Act 1950 S. 3 S. 3-Import Policy Order, 2016, Paras. 15, 9(1), Appendix-E, Para. 3(1) & Appendix-I-Import Policy Order, 2013, Paras. 4, 9(ii)(v), Appendix H & Appendix B, Part II Sr. No. 27 [since amended)-Customs Act (I | Import of Mobile Clinic second hand vehicle by a construction company of |
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... |
2019 PTD 1266 |
|
Customs Appellate Tribunal | 2019 |
The COLLECTOR OF CUSTOMS, PESHAWAR VS M/S JANS BUILDERS, PESHAWAR |
Customs Act (IV of 1969) --- S. 32 | Mis-declaration |
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... |
2019 PTD 1266 |
|
Customs Appellate Tribunal | 2019 |
The COLLECTOR OF CUSTOMS, PESHAWAR VS M/S JANS BUILDERS, PESHAWAR |
Customs Act (IV of 1969) -- -S. 180 | Show-cause notice |
Show-cause notice---Case of the dept. could not go beyond the scope of the show cause Read More... |
2019 PTD 1266 |
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Customs Appellate Tribunal | 2019 |
The COLLECTOR OF CUSTOMS, PESHAWAR VS M/S JANS BUILDERS, PESHAWAR |
Customs Act (IV of 1969) --- S. 180 |
Show-cause notice---Case of the dept. could not go beyond the scope of the show cause Read More... |
2019 PTD 1266 |
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Sindh High Court | 2019 |
MESSRS GLOBAL TRADE LINK AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS |
Customs Act 1969 S. 25-C | Power to takeover imported goods. |
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... |
2019 PTD 1308 |
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Sindh High Court | 2019 |
MESSRS GLOBAL TRADE LINK AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS |
Customs Act 1969 Ss. 25-A & 25-C Constitution of Pakistan, Art. 18 | Valuation/ Right to trade and business---Power to takeover imported goods |
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... |
2019 PTD 1308 |
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Sindh High Court | 2019 |
MESSRS GLOBAL TRADE LINK AND OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS |
Customs Act 1969 Ss. 25-A, 25-C, 32 & 79 | Valuation/ Right to trade and business---Power to takeover imported goods |
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... |
2019 PTD 1308 |
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Customs Appellate Tribunal | 2019 |
IMRAN KHAN AND 2 OTHERS VS DEPUTY DIRECTOR, INTELLIGENCE AND INVESTIGATION-FBR, MULTAN AND ANOTHER |
Customs Act 1969 S. 2(s), 16, 156(1)89(i) & 17 Imports and Exports (Control) Act 1950 S.3 SRO No. 499(1)/2009, dated 13-6-2009 | Smuggling-Seizure and confiscation |
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... |
2019 PTD 1326 |
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Lahore High Court | 2019 |
MESSRS ROSHAN PACKAGES LIMITED, LAHORE THROUGH
CHIEF EXECUTIVE OFFICER VS CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 3 OTHERS |
Customs Act (IV of 1969) S. 196 | DTRE regime/ consumed for manufacturing purpose only |
Petitioner failed to satisfy the dept. that the items imported (paper) under Read More... |
2019 PTD 575 |
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Sindh High Court | 2019 |
MUHAMMAD BABAR KHAN VS THE STATE |
Customs Act 1969 | Criminal Procedure Code 1898 S. 32 ,S. 265-K | Power of court to acquit accused at any stage |
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... |
2019 PTD 582 |
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Lahore High Court | 2019 |
KHALID MEHMOOD AND ANOTHER VS CUSTOMS APPELLATE TRIBUNAL AND 3 OTHERS |
Customs Act (IV of 1969) S. 194A & 196 | Appeal to Appellate Tribunal/Limitation/Condonation of delay |
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... |
2019 PTD 613 |
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Customs Appellate Tribunal | 2019 |
MESSRS MASROOR HUSSAIN AND 4 OTHERS VS DIRECTOR GENERAL OF P.C.A. AND 2 OTHERS |
Customs Act (IV of 1969) S. 25, 32, 79, 80 & 83 Ss. 25, 32, 79, 80 & 83-S.R.O. No.165(1)/2011, dated 3-3-2011--- S.R.O. No. 42(1)/2010 dated 23-1-2010- | Misdeclaration of classification of goods-Import of "Aerated Water/Drinks |
[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... |
2019 PTD 615 |
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Customs Appellate Tribunal | 2019 |
MESSRS MASROOR HUSSAIN AND 4 OTHERS VS DIRECTOR GENERAL OF P.C.A. AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 25, 32, 79, 80, 83, 193 & 198---PCT Heading 2202.1010, PCT Heading 2202.9000---Customs Rules, 2001, Rr.433, 435 & 438 | Misdeclaration of classification of goods-Import of "Aerated Water/Drinks |
[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... |
2019 PTD 615 |
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Customs Appellate Tribunal | 2019 |
MESSRS MASROOR HUSSAIN AND 4 OTHERS VS DIRECTOR GENERAL OF P.C.A. AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 25, 32, 79, 80, 83, 193, 194 & 194-A--Constitution of Pakistan, Art.4- | Determination of customs value of goods-Mis-declaration of classification of goods-Passing order in excess of jurisdiction |
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... |
2019 PTD 615 |
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Customs Appellate Tribunal | 2019 |
MESSRS MASROOR HUSSAIN AND 4 OTHERS VS DIRECTOR GENERAL OF P.C.A. AND 2 OTHERS |
Interpretation of statutes | Law, when a law required an act to be done in a particular manner |
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... |
2019 PTD 615 |
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Customs Appellate Tribunal | 2019 |
SHAFI ULLAH VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), PESHAWAR AND 2 OTHERS |
Customs Act (IV of 1969) S. 2(s), 16, 156(1)(8), 156(1)(89), 168, 179 & 187 Imports and Exports (Control) Act 1950 S.3 | Smuggling/Seizure and confiscation/ Accused an Afghan national |
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... |
2019 PTD 739 |
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CUSTOMS APPELLATE TRIBUNAL | 2019 |
MESSRS EMRAN MOMIN TOKHI LTD. VS THE PRINCIPAL APPRAISER AND 2 OTHERS |
Customs Act 1969 S. 129 & 180 Customs Rules, 2001, R. 473 , | Transit Trade/ Procedure/Jurisdiction |
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... |
2019 PTD 704 |
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CUSTOMS APPELLATE TRIBUNAL | 2019 |
MESSRS EMRAN MOMIN TOKHI LTD. VS THE PRINCIPAL APPRAISER AND 2 OTHERS |
Administration of justice | Public functionaries |
Public functionaries---Jurisdiction---Superior officer is not empowered to exercise quasi judicial powers of his subordinate in the matter of Read More... |
2019 PTD 704 |
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CUSTOMS APPELLATE TRIBUNAL | 2019 |
MESSRS EMRAN MOMIN TOKHI LTD. VS THE PRINCIPAL APPRAISER AND 2 OTHERS |
Customs Act (IV of 1969)-- Ss. 2(la) & 129 Ss. 2(3), 129 & 156(1)(64)--Customs Rules, 2001, Rr. 4840 & 484D | Goods Declaration and Transit Trade Information |
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... |
2019 PTD 704 |
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CUSTOMS APPELLATE TRIBUNAL | 2019 |
MESSRS EMRAN MOMIN TOKHI LTD. VS THE PRINCIPAL APPRAISER AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 32 & 32A | Revenue loss/ misdeclaration. |
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... |
2019 PTD 704 |
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Supreme Court of Pakistan | 2019 |
SAMI PHARMACEUTICALS (PVT.) LTD. VS FEDERATION OF PAKISTAN AND OTHERS |
Customs Act 1969 S. 19 & 31A Sales Tax Act 1990 S. 13(2)(a) | Exemption from customs duty and sales tax |
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... |
2019 PTD 718 |
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Supreme Court of Pakistan | 2019 |
SAMI PHARMACEUTICALS (PVT.) LTD. VS FEDERATION OF PAKISTAN AND OTHERS |
Customs Act 1969 S. 19 Sales Tax Act 1990 S. 13(2)(a) | Effective rate of duty |
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... |
2019 PTD 718 |
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Customs Appellate Tribunal | 2019 |
UNIVERSAL AUTO ENGINEERING VS THE DIRECTOR GENERAL AND 2 OTHERS |
Customs Act (IV of 1969) S. 25 Rr. 110 & 121 | Valuation/Customs value---Determination--Sequential order |
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... |
2019 PTD 800 |
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Customs Appellate Tribunal | 2019 |
UNIVERSAL AUTO ENGINEERING VS THE DIRECTOR GENERAL AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 25 & 25A-Customs Rules, 2001, Rr. 110 & 121--General Clauses Act (X of 1897), S. 24A | Valuation/Customs value---Determination--Sequential order |
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... |
2019 PTD 800 |
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Customs Appellate Tribunal | 2019 |
UNIVERSAL AUTO ENGINEERING VS THE DIRECTOR GENERAL AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 25 & 25A- | Valuation/Customs value/ Predetermination of customs value |
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... |
2019 PTD 800 |
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Customs Appellate Tribunal | 2019 |
MESSRS PAK INTERNATIONAL VS DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER |
Customs Act (IV of 1969) S. 25, 32 & 79 | Mis-declaration/ Declaration of home consumed goods |
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... |
2019 PTD 834 |
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Customs Appellate Tribunal | 2019 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS TAWAB JAN AND ANOTHER |
Customs Act (IV of 1969) S. 2(s), 16, 156(1)(8) (89) & 168 | Seizure of allegedly smuggled goods |
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... |
2019 PTD 876 |
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Supreme Court of Pakistan | 2019 |
COLLECTOR OF CUSTOMS, LAHORE VS UMAR KHAN |
Customs Act (IV of 1969) 196(1), 196(10) | Reference to High Court/ Authorization of relevant customs officer |
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... |
2019 PTD 1000 |
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Lahore High Court | 2019 |
IBRAHIM VS CUSTOMS APPELLATE TRIBUNAL AND 2 OTHERS |
Customs Act 1969 S. 196, 156 & 157 | Procedure of Customs Appellate Tribunal |
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... |
2019 PTD 1003 |
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Customs Appellate Tribunal | 2019 |
M/S. GADOON TEXTILE MILLS LTD. Violation of condition in respect of exempted goods VS COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE, PESHAWAR AND ANOTHER |
Customs Act 1969 S. 156(1)(10-A)(14), 18, 19 & 32(3A) Customs Rules, 2001, R.307A | Violation of condition in respect of exempted goods |
Per Qurban Ali Khan, Member (Technical) Syed Sardar Hussain Shah Hussain, Member (Judicial) not agreeing [Minority view] |
2019 PTD 1006 |
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Customs Appellate Tribunal | 2019 |
M/S. GADOON TEXTILE MILLS LTD. VS COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE, PESHAWAR AND ANOTHER |
Customs Act (IV of 1969)-Ss. 156(1)(10-A)(14), 18, 19 & 32(3A)----Customs Rules, 2001, Rs.307A, 352(6a)----SRO 450(I)/2001 dated: 18.06.2001----SRO No.567(I)/2006 dated; 05.06.2006----Sales Tax Act (VII of 1990), S.4-----SRO No. 1125(I)/2011 dated: 3 | Violation of condition in respect of exempted goods |
Per Syed Sardar Hussain Shah, Member Judicial and Dr. Syed Muhammad Anwar, Member Judicial agreeing [Majority view] |
2019 PTD 1006 |
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Customs Appellate Tribunal | 2019 |
M/S. GADOON TEXTILE MILLS LTD. VS COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE, PESHAWAR AND ANOTHER |
Customs Act (IV of 1969) S. 179 | Power of adjudication----Show-cause notice----Delay of 270 days |
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... |
2019 PTD 1006 |
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Customs Appellate Tribunal | 2019 |
M/S. GADOON TEXTILE MILLS LTD. VS COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE, PESHAWAR AND ANOTHER |
Constitution of Pakistan-Art. 4 | Right of individuals |
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... |
2019 PTD 1006 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 186, 179, 168, 180, 83 & 80 Customs Rules, 2001 Rr. 438 & 442 Import Policy Order, 2013, Appendix G---S.R.O. No. 371(I)/2002, dated 15-06-2002 | Detention of goods pending payment of fine or penalty |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 3DD, 26A, 80, 179 & 180---Customs Rules, 2001, R. 438--- S.R.O. No.500(I)/2009, dated 13-06-2009 | Detention of goods pending payment of fine or penalty/ coram non judice |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 180, 32 & 32A---SRO No. 886(I)/2012, dated 18-07-2012 | Show-cause notice---Jurisdiction---False statement--Fiscal fraud |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 179 & 180---S. R.O. No.371(I)/2002 dated 15-06-2002 | Power of adjudication/Show-cause notice/Pecuniary jurisdiction |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 80, 2(a), 4 & 180---Import Policy Order, 2013, Appendix-G & para 5(B)(iii) Sr. Nos. 357 & 358,--S.R.O. No.371(I)/2002, dated 15-06-2002 | Powers and duties of officers of Customs/Show-cause notice |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 180, 156, 25 & 25A---Sales Tax Act (VII of 1990), S. 33(11)(c)--- Income Tax Ordinance (XLIX of 2001), S. 148 | Powers and duties of officers of Customs/Show-cause notice |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 | Ministry of Law and Justice / opinion |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 179, 202 & 180---Sales Tax Act (VII of 1990), Ss. 11 & 48 Income Tax Ordinance (XLIX of 2001), Ss.140 & 162--- | Recovery of arrears of sales tax-Recovery of tax from persons holding money on behalf of a taxpayer |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 2(a), 32, 80, 83, 193, 193A & 195--- Customs Rules, 2001, R. 438---S.R.O. No. 371(I)/2002, dated 15-06-2002 | Past and closed transaction/ Checking of goods declaration by Customs |
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... |
2019 PTD 1045 |
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Customs Appellate Tribunal | 2019 |
BADAR COMPUTER ENTERPRISES VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S.180 | Show-cause notice- Issuance Scope-- Orders of adjudication having been passed outside the charter of show-cause notice were declared to have been pass |
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... |
2019 PTD 1045 |
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Lahore High Court | 2019 |
M/S AH TEXTILES VS THE DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR AND 4 OTHERS |
Customs Act 1969 S. 196 & 168 | Reference to High Court/Confiscation of goods |
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... |
2019 PTD 1088 |
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Customs Appellate Tribunal | 2019 |
M/S. LUCKY CEMENT LIMITED, PESHAWAR VS THE SUPERINTENDENT CUSTOMS REBATE, PESHAWAR AND ANOTHER |
Export Policy Order, 2005 S. 8(1)(a)-SRO No. 450(1)/2001 SRO No. 931(I)/2007, dated 11-9-2007---SRO No. 613(I)/2007, dated 16.6.2007- | Export of cement to Afghanistan/Claim for repayment of customs duty |
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... |
2019 PTD 1090 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 S. 186, 83 & 2(s) | Misdeclaration---Smuggling/ Detentions of goods pending payment of fine and penalty |
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... |
2019 PTD 1129 |
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Customs Appellate Tribunal | 2019 |
Messrs HASSAN INTERNATIONAL, FAISALABAD VS The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS |
Customs Act 1969 Ss. 3A, 177, 9, 10, 80, 186, 168(1) & 2(s)---Customs Rules 2001, Rr. 438 & 442---SRO No. 486(I)/2007 dated 9-6-2007---SRO No. 118(I)/ 83 dated 12-12-1983 | Misdeclaration---Smuggling---Scope---Detentions of goods pending payment of fine and penalty |
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... |
2019 PTD 1129 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS TARIQ AUTO TRADERS, KARACHI VS ASSISTANT DIRECTOR DIRECTORATE GENERAL OF PCA AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 25, 25-A, 80 & 83 SRO 659(I)/2007, dated 3-6-2007 | Mis-declaration/Prior to completion of assessment/ goods declarations were referred for examination |
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... |
2018 PTD 2132 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS TARIQ AUTO TRADERS, KARACHI VS ASSISTANT DIRECTOR DIRECTORATE GENERAL OF PCA AND 2 OTHERS |
Interpretation/ explanation | Jurisdiction |
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... |
2018 PTD 2132 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Customs Act 1969 Ss. 3-DD & 26-A S.R.O. No.500(I)/2009, dated 13-6-2009 | Post clearance scrutiny of record of importer |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Customs Act 1969 S. 179 | Powers of adjudication |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Interpretation of statutes--- | Fiscal statute |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Customs Act 1969 Ss. 2(a), 80, 83, 193 & 195--- Customs Rules, 2001, Rr.438 & 442---Notification S.R.O. No.371(I)/2002, dated 15-6-2002 | Assessment of duty |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Customs Act 1969 Ss. 179 & 180 | In presence of appealable order, fresh order could not be passed |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS MSMS TRADING COMPANY, KARACHI VS ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS |
Customs Act 1969 Ss. 179 & 180 | In presence of appealable order, fresh order could not be passed |
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... |
2018 PTD 638 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. ROHAIL ENTERPRISES, KARACHI
VS ADDITIONAL COLLECTOR OF CUSTOMS ADJUDICATIONII, KARACHI AND ANOTHER |
Customs Act 1969 Ss. 25, 32, 79, 80 & 194-A | PCT Heading dispute/ Calcium Premium Batteries’ |
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... |
2018 PTD 924 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/s. State Corporation Customs Clearing Agents, Lahore.
VS Superintendent of Customs, DFGS, Thokar Niaz Baig, Lahore and another. |
Customs Act 1969 Ss. 18, 25, 32(1)(2) & 156(1)(14) (77) S.R.O. No. 499(1)/2009 dated 13-6-2009 | Imposition of penalty on clearing agent |
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... |
2018 PTD 982 2016 PTCL 643 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. NOOR BROTHERS, LAHORE
VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATIONI), KARACHI AND ANOTHER |
Customs Act 1969 Ss. 32, 79, 80, 156(1)(14) & 194-A .R.O. No. 659(1)/2007, dated 30-6-2007---S.R.O. No. 499(1)/2009, dated 13-6-2009-- | Importer, before clearance of goods/ request to confirm description and quantity/ cannot be guilty of misdeclaration |
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... |
2018 PTD 1013 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
AMIN INTERNATIONAL TRADING COMPANY, PESHAWAR AND OTHER. VS SUPERINTENDENT, INTELLIGENCE AND INVESTIGATIONFBR, LAHORE AND OTHER. |
Customs Act 1969 Ss. 2(b), (KK), (O), 3, 17, 32, 80, 83, 156(1)(14)(90), 157, 180, 181, 194-A & 195. S.R.O. No. 499(I)/2009, dated 19-6-2009. S.R.O. No. 581(I)/2013, dated 18-6-2013 | Import of goods/Assessment of duty payable |
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... |
2018 PTD 1260 2016 PTCL 793 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
AMIN INTERNATIONAL TRADING COMPANY, PESHAWAR AND OTHER VS SUPERINTENDENT, INTELLIGENCE AND INVESTIGATIONFBR, LAHORE AND OTHER |
Customs Act 1969 Ss. 2(b), (KK), (O), 3, 17, 32, 80, 83, 156(1)(14)(90), 157, 180, 181, 194-A & 195. S.R.O. No. 499(I)/2009, dated 19-6-2009. S.R.O. No. 581(I)/2013, dated 18-6-2013 | Import of goods/Assessment of duty payable |
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... |
2018 PTD 1260 2016 PTCL 793 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
AMIN INTERNATIONAL TRADING COMPANY, PESHAWAR AND OTHER VS SUPERINTENDENT, INTELLIGENCE AND INVESTIGATIONFBR, LAHORE AND OTHER |
Interpretation of statutes | Act was required to be read as a whole |
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... |
2018 PTD 1260 2016 PTCL 793 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act 1969 S. 25-A | valuation ruling /If there was no valuation ruling/ only S.25 is applicable |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act, 1969 25A | Valuation ruling. Power to determine customs value |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act 1969 Ss. 25 & 25-A | Valuation Ruling purported to apply a method other than those permitted |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act 1969 S. 25-A | Valuation Ruling appeared to come closest |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act 1969 S. 25 & 25-A | Valuation Agreement of World Trade Organization |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Sindh High Court | 2018 |
Sadia Jabbar
VS Federation of Pakistan and others |
Customs Act 1969 Ss. 25 & 25-A | -Valuation Ruling was issued in relation to imported goods |
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... |
2018 PTD 1746 2014 PTCL 537 |
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Anti-Dumping Appellate Tribunal | 2018 |
MESSRS SIDDIQSONS TINPLATE LTD.
VS NATIONAL TARIFF COMMISSION AND 2 OTHERS |
Anti Dumping Duties Ordinance, 2015 Ss. 18, 20, 23, 24, 27, 37, 39, 43 & 70 Anti-Dumping Duties Rules, 2001, R.7--- | goods produced by the domestic industry and imported were comparable in terms of physical and chemical characteristics |
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... |
2018 PTD 1831 |
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Sindh High Court | 2018 |
DEWAN STEEL MILLS THROUGH AUTHORIZED REPRESENTATIVE AND OTHERS
VS FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD AND OTHERS |
Anti-Dumping Duties Act 2015 Ss. 31, 33 & 70 Specific Relief Act 1877 Ss.42 & 54 Civil Procedure Code 1908 O.XXXIX, Rr.1 & 2 | Local industry was not destroyed/hot rolled steel billets |
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... |
2018 PTD 668 2018 PTCL 751 2019 PTD 1387 |
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Gilgit-Baltistan Chief Court | 2018 |
QAISER VS The STATE |
Customs Act, 1969 S. 156(1)(8)(89). Foreign Exchange Regulation Act of 1947, S. 8(2). Criminal Procedure Code of 1898, S. 154 | Smuggling restriction to take or send Currency out of Pakistan |
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... |
2018 PTD 1961 |
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Gilgit-Baltistan Chief Court | 2018 |
QAISER VS The STATE |
Customs Act, 1969 S. 156(1)(8)(89). Foreign Exchange Regulation Act of 1947, S. 8(2). | Smuggling restriction to take or send Currency out of Pakistan |
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... |
2018 PTD 1961 |
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Islamabad High Court | 2018 |
MESSRS AIMNAZ (PVT.) LIMITED
VS FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS |
Anti Dumping Duties Ordinance, 2015 S.3 | Anti-Dumping duties, nature of scope. |
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... |
2018 PTD 1966 |
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Islamabad High Court | 2018 |
MESSRS AIMNAZ (PVT.) LIMITED
VS FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS |
Customs Act, 1969 S. 186 SRO No. 371(I)/2002, dated 15-06-2002. | Detention of the consignment/ Consignment could only be detained under S. 186 of the Customs Act, 1969 |
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... |
2018 PTD 1966 |
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Islamabad High Court | 2018 |
MESSRS AIMNAZ (PVT.) LIMITED
VS FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS |
Anti Dumping Duties Ordinance, 2015 3 | Detention of the consignment/ Consignment could only be detained under S. 186/ void ab initio and coram non judice |
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... |
2018 PTD 1966 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S MIAN SHAFIQ BUSINESS INTERNATIONAL VS DEPUTY COLLECTOR (APPRAISEMENT WEST) AND ANOTHER |
Customs Act 1969 Ss.181, 15, 16, 32 & 32A | Allegation of misdeclaration of value of imported goods/ Exercise of discretion |
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... |
2018 PTD 580 |
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Islamabad High Court | 2018 |
MESSRS AIMNAZ (PVT.) LIMITED
VS FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS |
Customs Act, 1969 Ss. 32, 79, 80 & 195. S.R.O. No. 371(I)/2002, dated 15-6-2002 | Powers of the FBR or Collector of customs to pass certain orders. |
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... |
2018 PTD 1966 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S MIAN SHAFIQ BUSINESS INTERNATIONAL VS DEPUTY COLLECTOR (APPRAISEMENT WEST) AND ANOTHER |
Customs Act 1969 Ss.25, 179 & 181 S.R.O. 499(I)/2009, dated 13.06.2009 | Option to pay fine in lieu of confiscation |
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... |
2018 PTD 580 |
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Islamabad High Court | 2018 |
MESSRS AIMNAZ (PVT.) LIMITED
VS FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS |
Customs Act, 1969 Ss. 80, 179, 180 &193. S.R.O. NO. 371(I)/2001, dated 15-6-2001. | Assessment order by adjudicating authority cannot be disturbed by any authority for preparing contravention report |
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... |
2018 PTD 1966 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S MIAN SHAFIQ BUSINESS INTERNATIONAL VS DEPUTY COLLECTOR (APPRAISEMENT WEST) AND ANOTHER |
Customs Act 1969 Ss.32 | Untrue statement and mis-declaration/Mens Rea |
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... |
2018 PTD 580 |
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2018 |
MUHAMMAD SALEEM BIKIYA THROUGH Attorney and 14 others
VS PAKISTAN through Secretary Ministry of Commerce and another |
Anti Dumping Duties Act, 2015 Ss.3,4,5, & 10 | Anti Dumping Injury to domestic industry. Levy of anti dumping duty. Principle. |
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... |
2018 PTD 2026 |
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Inland Revenue Appellate Tribunal | 2018 |
M/S ZAIN ENTERPRISES, KARACHI & ANOTHER VS DIRECTOR, DIRECTORATE GENERAL OF VALUATION & 2 OTHERS |
Customs Act 1969 S.223 General Clauses Act 1897 S.24-A | Direction of Board and mandated requirements of General Clauses Act, 1897 |
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... |
2018 PTD 591 |
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2018 |
MUHAMMAD SALEEM BIKIYA THROUGH Attorney and 14 others
VS PAKISTAN through Secretary Ministry of Commerce and another |
Anti Dumping Duties Act, 2015 Ss. 3, 4, 5, 10, 20, 22, 26 & 78. National Tariff Commission Act, 2015 Ss. 10(1) & 30. National Tariff Commission Rules, 1990, R.3. Customs Act, 1969 S.155H. | Anti Dumping Injury to domestic industry. Levy of anti dumping duty |
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... |
2018 PTD 2026 |
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Inland Revenue Appellate Tribunal | 2018 |
M/S ZAIN ENTERPRISES, KARACHI & ANOTHER VS DIRECTOR, DIRECTORATE GENERAL OF VALUATION & 2 OTHERS |
Customs Act 1969 S.193A(3) | Order in appeal/Delay of 361 days |
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... |
2018 PTD 591 |
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Inland Revenue Appellate Tribunal | 2018 |
M/S ZAIN ENTERPRISES, KARACHI & ANOTHER VS DIRECTOR, DIRECTORATE GENERAL OF VALUATION & 2 OTHERS |
Interpretation of words and phrases 80, 80(3), 193A(3), 233 | Ab initio†“void†and “set aside |
“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... |
2018 PTD 591 |
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Inland Revenue Appellate Tribunal | 2018 |
M/S ZAIN ENTERPRISES, KARACHI & ANOTHER VS DIRECTOR, DIRECTORATE GENERAL OF VALUATION & 2 OTHERS |
Customs Act (IV of 1969) S.80(3)--- | Assessment order/ valuation ruling/ Past and closed transaction |
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... |
2018 PTD 591 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE
OF EXPORTS VS MESSRS ASCO INTERNATIONAL (PVT.) LTD. AND ANOTHER |
Customs Act 1969 S. 194-A | Appeal by officer of customs/ limitation and procedure |
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... |
2018 PTD 700 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE
OF EXPORTS VS MESSRS ASCO INTERNATIONAL (PVT.) LTD. AND ANOTHER |
Customs Act 1969 Ss. 3-DD, 26-A, 32(3A)---SRO No.500(I)/2009, dated 13-6-2009 | Appeal by officer of customs/ limitation and procedure |
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... |
2018 PTD 700 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE
OF EXPORTS VS MESSRS ASCO INTERNATIONAL (PVT.) LTD. AND ANOTHER |
Interpretation of statutes | Rules as “stepping stones†instead of “stumbling blocks†|
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... |
2018 PTD 700 |
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Sindh High Court | 2018 |
BOARD OF TRUSTEES THROUGH CHAIRMAN
VS MUHAMMAD IQBAL |
Sales Tax Act 1990 S. 3 | Suit for recovery of money/Refund of sales tax |
Suit filed by plaintiff for recovery of money against Karachi Port Trust was decreed along with markup. |
2018 PTD 712 (2018)118 TAX 534 2018 PTCL 629 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE,
PESHAWAR VS COLLECTOR OF CUSTOMS (APPEALS), MODEL CUSTOMS COLLECTORATE, PESHAWAR AND 2 OTHERS |
Customs, Excise and Sales Tax Appellate Tribunal Procedure Rules, 2006 Rr.2(b) & 17(1)(2)(3) Customs Act 1969 Ss.180(c), 195(1) & 208(2) | Appearance of authorized representative in appeal |
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... |
2018 PTD 726 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE,
PESHAWAR VS COLLECTOR OF CUSTOMS (APPEALS), MODEL CUSTOMS COLLECTORATE, PESHAWAR AND 2 OTHERS |
Customs Act (IV of 1969) S. 180 | Issuance of show-cause notice/Purpose |
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... |
2018 PTD 726 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE,
PESHAWAR VS COLLECTOR OF CUSTOMS (APPEALS), MODEL CUSTOMS COLLECTORATE, PESHAWAR AND 2 OTHERS |
Customs Act (IV of 1969) Ss. 2(s), 16, 157 & 156(1)(8)(89)- | Customs Staff seized the foreign origin smuggled goods |
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... |
2018 PTD 726 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MUHAMMAD RAFIQUE VS SUPERINTENDENT INTELLIGENCE AND INVESTIGATION-FBR, LAHORE AND 2 OTHERS |
Customs Act 1969 Ss. 2(s), 16, 157 & 168 | Seizure and confiscation of vehicle allegedly used in smuggling/ No prima facie adequate evidence available |
Seizure and confiscation of vehicle allegedly used in smuggling |
2018 PTD 756 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MUHAMMAD RAFIQUE VS SUPERINTENDENT INTELLIGENCE AND INVESTIGATION-FBR, LAHORE AND 2 OTHERS |
Customs Act 1969 Ss. 2(s), 16, 157 & 168 | Seizure and confiscation of vehicle allegedly used in smuggling/ No prima facie adequate evidence available |
Seizure and confiscation of vehicle allegedly used in smuggling |
2018 PTD 756 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
LAIQ VS ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION), PESHAWAR AND ANOTHER |
Customs Act 1969 Ss. 2(s), 16, 17, 156(1)(8)(89), 168 & 194-A | Smugglingâ€---Detaining and seizing vehicle brought into the country through unauthorized route |
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... |
2018 PTD 792 |
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Islamabad High Court | 2018 |
MESSRS HASHTNAGAR ARMS AND AMMUNITION DEALERS
THROUGH PROPRIETOR VS FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, PAK SECRETARIAT, ISLAMABAD AND 3 OTHERS |
Customs Act 1969 S. 79, 80, 81, 83 & 179 S.R.O. No.1112(I)/2014 dated 16-12-2014 | Confiscation of goods/Procedure, non-compliance of |
Petitioners were arms importers and their grievance was that imported consignment of arms and ammunition was confiscated on directions of Federal Ministry of Commerce. |
2018 PTD 795 (2019)119 TAX 470 |
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Balochistan High Court | 2018 |
NOOR ALI VS ASSISTANT COLLECTOR (AFU) AND ANOTHER |
Customs Act 1969 Ss.15, 16, 156(8)(89) & 196 | Foreign currency/Seizure/ Applicant claimed to be the owner |
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... |
2018 PTD 816 (2018)118 TAX 519 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
COLLECTOR OF CUSTOMS, KARACHI VS M/S. SHUJABAD AGRO INDUSTRIES (PVT.) LIMITED, KARACHI AND ANOTHER |
Customs Act 1969 Ss. 29, 80, 81, 88(5), 193 & 195 | Re-assessment of goods/No provisional assessment or final assessment was made in terms of S.81 |
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... |
2018 PTD 882 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. GAS AND OIL PAKISTAN (PVT.) LIMITED THROUGH GENERAL MANAGER OPERATIONS VS THE CUSTOMS APPELLATE TRIBUNAL, KARACHI AND 2 OTHERS |
Customs Act 1969 Ss.2(s), 156(2), 171, 178, & 196 | Smuggling-Proof/Confiscation of oil tankers of diesel |
Applicants were aggrieved of confiscation of oil tanker and diesel loaded therein on allegation of same being "smuggled goods. |
2018 PTD 917 2018 PTCL 809 |
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Islamabad High Court | 2018 |
PAKISTAN TELECOMMUNICATION COMPANY LIMITED THROUGH GENERAL MANAGER VS DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR RAWALPINDI THROUGH ASSISTANT DIRECTOR AND ANOTHER |
Customs Act (IV of 1969) S.80 Ss.2(rr), 32, 79, 80 & 168 (1) | Classification of imported goods |
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... |
2018 PTD 946 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. CLOVER PAKISTAN LIMITED, KARACHI VS COLLECTOR OF CUSTOMS, KARACHI |
Customs Act 1969 Ss. 19, 19-A, 20, 79 & 80 S.R.O. No. 567(1)/2006, dated 5.6.2006, (as amended through S.R.O. No. 787(1)/2008, dated 26.7.2008) | Exemption of customs duty/ Claim of refund |
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... |
2018 PTD 954 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. KOKOZ INTERNATIONAL CORP. THROUGH OFFICE BEARING NO. 707 AND OTHERS VS THE DIRECTOR GENERAL, KARACHI AND 2 OTHERS |
Customs Act 1969 Ss. 25, 25-A, 25-D & 194-A | Determination of customs value of goods/ Revision of the value |
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... |
2018 PTD 1032 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MUHAMMAD YOUNAS VS SUPERINTENDENT, CUSTOMS INTELLIGENT AND INVESTIGATION, FAISALABAD AND OTHERS |
Customs Act 1969 Ss. 2(s), 16, 18, 156(1)(89), 157, 168 & 178 S.R.O. No.499( 2009, dated 13-7-2009 | Seizure and confiscation of truck loaded with container of smuggled goods |
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... |
2018 PTD 1056 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS EASTERN CONSTRUCTION COMPANY VS ADDITIONAL COLLECTOR OF CUSTOMS, MCC OF APPRAISEMENT-WEST, CUSTOM HOUSE, KARACHI |
Customs Act 1969 Ss. 2(a), 4, 16, 32, 79, 80 & 179. Notification SRO No.886(I)/2012, dated 18-7-2012. Notification SRO No.371(I)/2002, dated 15-6-2002 | Mis-declaration of description and classification of goods |
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... |
2018 PTD 1170 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS EASTERN CONSTRUCTION COMPANY VS ADDITIONAL COLLECTOR OF CUSTOMS, MCC OF APPRAISEMENT-WEST, CUSTOM HOUSE, KARACHI |
Interpretation of statutes Fiscal Statute | Nothing could be implied which was not expressed |
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... |
2018 PTD 1170 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS SIKANDAR AND CO., KARACHI AND 2 OTHERS VS COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND ANOTHER |
Customs Act 1969 Ss. 3-DD, 26-A, 32, 79, 80 & 83. S.R.O. No.500(I)/2009, dated 13-6-2009 | Mis-declaration/ description of the goods/Examination and assessment |
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... |
2018 PTD 1225 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS SIKANDAR AND CO., KARACHI AND 2 OTHERS VS COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND ANOTHER |
Customs Act 1969 Ss. 207, 208 & 209 | Liability of Clearing Agent during the course of clearance of consignment |
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... |
2018 PTD 1225 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS FUSION GLOBAL SOURCING (PVT.) LTD., FAISALABAD VS ASSISTANT DIRECTOR, POST CLEARANCE AND 3 OTHERS |
Customs Act 1969 Ss. 26-A, 32, 79, 80 & 83. S.R.O. No. 500(I)/2009, dated 13-9-2009 | Goods Declaration was transmitted under PCT Heading 3105.9000/ Competent authority passed assessment order |
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... |
2018 PTD 1273 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS FUSION GLOBAL SOURCING (PVT.) LTD., FAISALABAD VS ASSISTANT DIRECTOR, POST CLEARANCE AND 3 OTHERS |
Administration of justice | Thing has to be done as it had been prescribed |
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... |
2018 PTD 1273 |
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Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S. 18, 19, 20, 25, 32 & 80 | Exemption from payment of customs duty and taxes |
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... |
2018 PTD 1318 |
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Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S. 18, 19, 20, 25, 32 & 80 | Exemption from payment of customs duty and taxes |
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... |
2018 PTD 1318 |
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Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S. 18, 19, 20, 25, 32 & 80 | Exemption from payment of customs duty and taxes/ Commensuration letter against importer by Alternate Energy Development Board |
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... |
2018 PTD 1318 |
|
Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S. 18, 19, 20, 25, 32 & 80 | Appointment of Adjudication officer as an officer of Inland Revenue |
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... |
2018 PTD 1318 |
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Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 Ss. 18, 19, 20, 25, 32 & 80 | Exemption from payment of customs duty and taxes/ Commensuration letter against importer by Alternate Energy Development Board |
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... |
2018 PTD 1318 |
|
Customs Appellate Tribunal | 2018 |
MESSRS RIGHTWAY TRADING COMPANY, KARACHI VS THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS |
Customs Act 1969 S. 18, 19, 20, 25, 32 & 80 | Issuance of commensuration letter to importer and Clear Agent |
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... |
2018 PTD 1318 |
|
Supreme Court of Pakistan | 2018 |
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY
OF FINANCE, .FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS VS MESSRS HORIZON INTERNATIONAL, KARACHI AND OTHERS |
Customs Act 1969 S. 26, 79 & 155-M Import Policy Order, 2016, Para. 5(B)(iii) Quanun-e-Shahadat 1984, Arts. 122 & 129(g) | Goods imported from a ‘banned’ country/Burden of proof |
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... |
2018 PTD 1403 (2018)118 TAX 310 2018 SCMR 960 |
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Sindh High Court | 2018 |
HAJI IHSAN ULLAH VS FEDERATION OF PAKISTAN THROUGH SECRETARY AND 4 OTHERS |
Customs Act 1969 S.25(6) Import Policy Order, 2013, Para. 9(ii)(5)--- | Value/Determination Dump trucks/ old and used |
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... |
2018 PTD 1419 |
|
Customs, Central Excise and Sales Tax Appellate Tribunal | 2018 |
Muhammad Akram Proprietor M/s. Aims International, Faisalabad VS The Superintendent, Customs Anti Smuggling Organization, Jhang and others. |
Customs Act 1969 S. 2(s), 16, 18, 156(1)(89)(i), 168, 180 & 181. S.R.O. No. 566(I)/2005, dated 6-6-2005 and SRO No. 499(I)/2009, dated 13-6-2009 | Smuggling---Seizure and confiscation of goods |
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... |
2018 PTD 1467 2016 PTCL 670 |
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Customs, Federal Excise and Sales Tax Appellate Tribunal | 2018 |
DIRECTOR OF POST CLEARANCE AUDIT THROUGH DEPUTY DIRECTOR (CUSTOMS), KARACHI VS MESSRS AL-FATEH ENTERPRISES, BAHAWALPUR AND OTHERS |
Customs Act 1969 S. 25, 25-A, 32 & 79 | Valuation Ruling/Assessment of imported goods |
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... |
2018 PTD 1565 |
|
Customs Appellate Tribunal | 2018 |
MESSRS ALPHA DAIRIES (PVT.) LTD., LAHORE VS COLLECTOR OF CUSTOMS, MCC, (ADJUDICATION-I), KARACHI |
Customs Act 1969 Ss. 25, 25-A, 32, 79 & 80 | imported goods on under-assessed value in violation of relevant valuation Ruling |
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... |
2018 PTD 1587 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS JAMIL BROTHERS, MULTAN VS COLLECTOR OF CUSTOMS, MCC - ADJUDICATION-I, KARACHI AND ANOTHER |
Customs Act 1969 S. 32, 79, 156(1), (14), (74) & 181. SRO No.499 (I)/2009, dated 13-6-2009 | misdeclaration of description |
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... |
2018 PTD 1607 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS JAMIL BROTHERS, MULTAN VS COLLECTOR OF CUSTOMS, MCC - ADJUDICATION-I, KARACHI AND ANOTHER |
Customs Act 1969 S. 32, 79, 156(1), (14), (74) & 181. SRO No.499 (I)/2009, dated 13-6-2009 | Mala fide and mens rea, mens rea, were necessary ingredients for committing any offence |
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... |
2018 PTD 1607 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS JAMIL BROTHERS, MULTAN VS COLLECTOR OF CUSTOMS, MCC - ADJUDICATION-I, KARACHI AND ANOTHER |
Customs Act 1969 S. 15, 16 & 181---SRO No.499(I)/2009, dated 13-6-2009, dated 13-6-2009 | Option to pay fine in lieu of confiscated goods |
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... |
2018 PTD 1607 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS FRIENDS, LAHORE
VS DEPUTY COLLECTOR OF CUSTOMS (GROUP-VI), MCC OF APPRAISEMENT-EAST, KARACHI AND ANOTHER |
Customs Act of 1969 Ss. 25, 26-A, 79, 80 & 83 | Re-assessment of imported goods/ Declaration indicating the nit value of imported goods |
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... |
2018 PTD 1648 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS AG INTERNATIONAL, KARACHI
VS DEPUTY COLLECTOR OF CUSTOMS (R&D), MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (EAST), KARACHI AND 2 OTHERS |
Customs Act of 1969 Ss. 32, 79 & 80 | Mis-declaration of origin of goods/Declaration of goods classifying |
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... |
2018 PTD 1669 |
|
Customs Appellate Tribunal | 2018 |
MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING,
RAWALPINDI AND ANOTHER VS MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER |
Customs Act 1969 S. 25, 25-A, 32 & 79. SRO No.499(I)2009, dated 13-6-2009 | Clearance Collectorates to collect sales tax and income tax at import stage |
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... |
2018 PTD 1685 |
|
Customs Appellate Tribunal | 2018 |
MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING,
RAWALPINDI AND ANOTHER VS MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER |
Customs Act of 1969 S.32 | False statement or Misdeclaration---Declaration of importer |
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... |
2018 PTD 1685 |
|
Customs Appellate Tribunal | 2018 |
MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING,
RAWALPINDI AND ANOTHER VS MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER |
Customs Act of 1969 S. 25-A, 32 & 156 | Charging of duty and taxes on the imported goods |
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... |
2018 PTD 1685 |
|
Lahore High Court | 2018 |
MESSRS ZAINAB OF (PVT.) LIMITED THROUGH GENERAL MANAGER VS CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 2 OTHERS |
Customs Act 1969 Ss. 13(3), 179 & 195 | warehouse license/ administration |
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... |
2018 PTD 1742 (2019)119 TAX 302 |
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Customs Appellate Tribunal | 2018 |
THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI VS The RANGEELA INTERNATIONAL 43-G, GULBERG II, LAHORE and another |
Customs Act 1969 Ss. 32, 79 & 156(1) | Mis-declaration/Consignment comprised of L.C.D. Computer Monitors |
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... |
2018 PTD 1774 |
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Customs Appellate Tribunal | 2018 |
THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI VS The RANGEELA INTERNATIONAL 43-G, GULBERG II, LAHORE and another |
Customs Act 1969 Ss. 194-A & 179 | Appeal to Appellate Tribunal/Limitation |
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... |
2018 PTD 1774 |
|
Sindh High Court | 2018 |
MESSRS MAROSH AND 24 OTHERS VS FEDERATION OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS |
Customs Act 1969 Ss. 18 & 19. General Clauses Act 1897, S.6. Notification SRO No.497(I)/2009 dated 13-06-2009 dated 13-06-2009 and Notification SRONo.1035(I)/2017 dated 16-10-2017 | Doctrine of implied repeal/ Applicability |
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... |
2018 PTD 1787 2018 PTCL 603 |
|
Customs Appellate Tribunal | 2018 |
MESSRS WASEEM BROTHERS, KARACHI
VS COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Customs Act 1969 Ss. 32, 32-A & 156(1)(9)(14). SRO No. 1125(I)/2011, date 31-12-2011 (as amended by SRO NO.504(I)/2013, dated 12-6-2013) | Mis-declaration and fraud/Consignments were imported and accordingly goods declarations were filed |
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... |
2018 PTD 1846 |
|
Peshawar High Court | 2018 |
MESSRS GOKUL. S. ARORA PROPRIETOR G.N. TEXTILE (PVT.) LTD. THROUGH ATTORNEY VS GOVERNMENT OF PAKISTAN THROUGH CHAIRMAN (REVENUE DIVISION) FBR ISLAMABAD AND 3 OTHERS |
Customs Act 1969 Ss. 186(11) & 202 Sale of Goods Act (III of 1930), S. 23--- | Goods in question were in transit to Afghanistan |
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... |
2018 PTD 1856 (2019)119 TAX 285 2019 PTCL 292 2018 PLJ 211 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
M/S. IMK TRADERS AND 9 OTHERS VS THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act 1969 Ss.25 & 25-A | valuation ruling/ Determination of customs value of imported goods |
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... |
2018 PTD 1860 |
|
Lahore High Court | 2018 |
DIRECTOR INTELLIGENCE AND INVESTIGATION-FBR
VS SHAMRAIZ KHAN AND OTHERS |
Customs Act 1969 S. 194C, 194 & 196 | Customs Appellate Tribunal/Procedure/Interpretation of S.194C of the Customs Act, 1969 |
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... |
2018 PTD 1897 (2019)119 TAX 277 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS CAREWELL TRADERS, KARACHI AND 14 OTHERS VS DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER |
Customs Act 1969 Ss. 25, 25-A, 25-D & 81 Customs Rules, 2001, R.107(a)--- | Valuation/customs value of goods/ Provisional assessment/ Local manufacturers |
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... |
2018 PTD 1903 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
DEPUTY COLLECTOR OF CUSTOMS (IMPORTS), MODEL CUSTOMS COLLECTORATE, FAISALABAD VS Messrs E.R. BROTHERS, FAISALABAD and another |
Customs Act 1969 Ss. 15, 16 & 17 Import Policy Order, 2016 Appendix-C | Declaration for old/used machinery and some new items |
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... |
2018 PTD 1916 |
|
Customs Appellate Tribunal, Peshawar | 2018 |
THE COLLECTOR OF CUSTOMS, MCC (APPRAISEMENT), LAHORE AND ANOTHER
VS MESSRS ADVANCE ENERGIES, GULBERG, LAHORE C.A. NO.02/LB OF 2016, |
Customs Act 1969 S. 19 & 20, Vth Schedule, Item No.24. SRO No. 568(I)/2014, date 26-6-2014 | Exemption of customs duty/Consignment comprised of “Complete SMD/LED Lights |
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... |
2018 PTD 1925 |
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CUSTOMS APPELLATE TRIBUNAL | 2018 |
DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR, LAHORE AND ANOTHER VS GUL ALAM AND OTHERS |
Customs Act, 1969 Ss. 2(s), 16, 156(1)(89), 157, 168 & 181. SRO No. 499(I)/2009, dated 13-06-2009 | Smuggling. Seizure and confiscation of vehicle loaded with smuggled goods. |
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... |
2018 PTD 1938 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS NICE TRADERS, GUJRANWALA VS THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI |
Customs Act, 1969 S. 25, 25-A, & 25-D | value of imported goods |
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... |
2018 PTD 1947 |
|
Sindh High Court | 2018 |
MESSRS GMSA INDUSTRIES (PVT.) LTD., FAISALABAD VS DEPUTY COLLECTOR OF CUSTOMS (R&D) AND 3 OTHERS |
Customs Act, 1969 Ss. 26-A, 32, 79, 80 & 83. SRO No. 371(I)/2002, dated 15-06-2002. | Mis-declaration. Reassessment. |
|
2018 PTD 2013 |
|
CUSTOMS APPELLATE TRIBUNAL | 2018 |
MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE, PESHAWAR VS DIRECTOR CUSTOMS INTELLIGENCE AND INVESTIGATION, PESHAWAR AND 4 OTHERS |
Customs Act, 1969 Ss. 2(s), 16, 157, 168 & 156. SRO No. 913(I)/2005, dated 30.07.2005. | Seizure and confiscation of alleged smuggled goods. |
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... |
2018 PTD 2066 |
|
Sindh High Court | 2017 |
PREMIER SYSTEMS (PVT.) LTD. AND OTHERS. AND OTHERS.
VS FEDERATION OF PAKISTAN |
Customs Act 1969 S.18 (3) [ as amended by Finance Act (XXVII of 2017) Constitution of Pakistan, Art. 98 S.R.O. No. 1035(I)/2017 dated 16-10-2017] | Vires of S.18(3). Subordinate authorities |
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... |
2018 PTD 861 (2017) 117 TAX 279 2018 PTCL 206 |
|
Karachi High Court | 2002 |
KOHINOOR TEXTILE VS FEDERATION OF PAKISTAN |
Customs Act (IV of 1969) 31A | Letters of Credit/ Vested right |
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... |
2002 PTD 121 |
|
Supreme Court of Pakistan | 2001 |
FECTO BELARUS TRACTORS LIMITED
VS PAKISTAN through Ministry of Finance Economic Affairs and another |
Customs Act (of 1969) Ss. 19 & 31A | Exemption, withdrawal of |
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... |
2001 PTD 1829 84 TAX 25 |
|
Lahore High Court | 2001 |
Messrs SHADMAN COTTON MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Federal Secretariat, Islamabad and another |
Customs Act (IV of 1969) | Registration |
-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... |
2001 PTD 411 |
|
Lahore High Court | 2001 |
Messrs SHADMAN COTTON MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Federal Secretariat, Islamabad and another |
Constitution of Pakistan (1973) | Principle of equality |
--Art.25---Principle of Read More... |
2001 PTD 411 |
|
Lahore High Court | 2001 |
Messrs SYED BHAIS
VS CHAIRMAN, C.B.R. and others |
Customs Act (IV of 1969) S. 19 | Exemption from customs duty |
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... |
2001 PTD 2167 83 TAX 388 |
|
Karachi High Court | 2001 |
MESSRS CHINA YUNNAN CORPORATION VS COLLECTOR, CENTRAL EXCISE AND OTHERS |
Customs Act (IV of 1969) S.32 | Re-assessment |
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... |
2001 PTD 661 |
|
Karachi High Court | 2001 |
MESSRS CHINA YUNNAN CORPORATION VS COLLECTOR, CENTRAL EXCISE AND OTHERS |
Customs Act (IV of 1969) S.32(2)(3) | duty tax, short levied |
---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... |
2001 PTD 661 |
|
Lahore High Court | 2001 |
SAPHIRE ENERGY LIMITED AND 10 OTHERS VS PAKISTAN AND OTHERS |
Customs Act (IV of 1969) S.18/ S.R.O. 585(I)/95/ S.R.O. 230(I)/97 | Exemption of customs duty/ Discretion of Government |
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... |
2001 PTD 2234 |