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Customs Appellate Tribunal 2021 Interpretation of statute

2021 PTD 1162

Tort
MESSRS IHSAN & SONS, KARACHI
Appellant
VS
THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS
Respondent

Case Laws / Head Notes / Paras

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 order to accomplish on ulterior purpose---Such tort remains improper use of process after it was issued.