| Case ID |
08ee4556-b62a-4afc-91dd-8dba39127374 |
| Body |
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| Case Number |
K-982 of 2012 |
| Decision Date |
Dec 04, 2015 |
| Hearing Date |
Sep 29, 2015 |
| Decision |
The Customs Appellate Tribunal ruled that the actions taken by the Directorate General of Intelligence and Investigation against Messrs Asif Textile Trading were without lawful authority. The court emphasized that the Directorate General had not been designated as an Officer of Inland Revenue and therefore lacked jurisdiction in the matter. The tribunal highlighted that the assessment and clearance orders passed under the Customs Act had attained finality and could not be disturbed by the Directorate General. The decision underscored the importance of adhering to established legal processes and the proper delegation of authority within tax collection frameworks, thereby allowing the appeal and setting aside the impugned order. |
| Summary |
In the case of Customs Appeal No. K-982 of 2012, the Customs Appellate Tribunal addressed the legality of actions taken against Messrs Asif Textile Trading by the Directorate General of Intelligence and Investigation. The tribunal found that the Directorate General had no lawful authority to issue contravention reports or show cause notices against the appellant, as it had not been designated as an Officer of Inland Revenue. The tribunal highlighted several key legal principles, including the finality of assessment orders under the Customs Act, which had been improperly challenged by the Directorate General. Furthermore, the tribunal reiterated that the proper procedures for tax collection must be followed to ensure fairness and legality. This case is significant for businesses involved in imports, as it clarifies the boundaries of authority for tax officials and reinforces the importance of compliance with established legal frameworks. Keywords: Customs Appeal, Directorate General of Intelligence, tax authority, legal authority, Customs Act, tax compliance. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Messrs ASIF TEXTILE TRADING,
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION
|
| Judges |
MUHAMMAD NADEEM QURESHI,
MUHAMMAD YAHYA
|
| Lawyers |
Nadeem Ahmed Mirza,
Mirza Muhammad Abeer,
Obayd Mirza,
Farhat Jafferi,
Muhammad Azam
|
| Petitioners |
Messrs ASIF TEXTILE TRADING
|
| Respondents |
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION,
Nadeem Ahmed Mirza,
Mirza Muhammad Abeer,
Obayd Mirza
|
| Citations |
2016 SLD 318,
2016 PTD 969
|
| Other Citations |
2014 PTD 1256,
2014 PTD 1733,
2015 PTD 702,
1989 MLD 4310,
2004 PTD 3020,
2008 PTD 1937
|
| Laws Involved |
Customs Act, 1969,
Income Tax Ordinance, 2001,
Customs Rules, 2001,
Sales Tax Act, 1990
|
| Sections |
9,
80,
83,
2(a),
79(1),
193,
195,
148,
148(5),
148(6),
162(1),
230A,
433,
438,
442,
30A
|