| Case ID |
091dc6b5-b4dc-489a-8b3b-4d6482703e8b |
| Body |
View case body. Login to View |
| Case Number |
CUSTOMS APPEAL No. K-970 OF 2015 |
| Decision Date |
Aug 30, 2016 |
| Hearing Date |
Apr 27, 2016 |
| Decision |
The case revolves around the legality of actions taken by the Deputy Collector of Customs regarding the assessment and clearance of imported goods. The tribunal held that the actions taken by the Deputy Collector were beyond authority as the clearance and assessment order had already been finalized. The tribunal emphasized that once a customs clearance order is issued, it cannot be reopened unless through proper appeal channels. The Deputy Collector's attempt to challenge the assessment order was deemed unlawful, and the order-in-original issued was declared null and void. The appeal was thus allowed, reinforcing the principle that administrative actions must adhere to established legal frameworks. |
| Summary |
This case addresses significant issues regarding customs law enforcement and the limits of authority exercised by customs officials in Pakistan. The Customs Appellate Tribunal evaluated the actions of the Deputy Collector of Customs who reopened a finalized assessment order without following the correct legal procedures. The court ruled that the original assessment and clearance order, once passed, should remain intact unless formally challenged through the appropriate appellate channels. The tribunal's decision underscores the importance of due process and the necessity for customs officials to operate within their defined legal powers, thus preventing arbitrary actions that could undermine the principles of fairness and justice in customs operations. The case highlights the delicate balance between regulatory enforcement and the rights of importers, ensuring that any changes to customs assessments are backed by substantial legal grounds. Keywords such as 'Customs Appellate Tribunal', 'Customs Act', 'Pakistan Customs Law', 'legal authority', and 'due process in customs' are relevant for SEO optimization. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
|
| Judges |
TAHIR ZIA
|
| Lawyers |
Nadeem Ahmed Mirza,
Kaleemullah,
Javed A.O.
|
| Petitioners |
MESSRS GOOD LUCK COSMETICS, KARACHI
|
| Respondents |
DEPUTY COLLECTOR OF CUSTOMS AND 2 OTHERS
|
| Citations |
2017 SLD 816,
2017 PTD 914,
(2018) 118 TAX 67
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973,
Customs Rules, 2001
|
| Sections |
2(a),
32,
80,
80A,
83,
179,
193,
193A,
193A(3),
194A,
195,
4,
25,
438,
442
|