| Case ID |
100c7e12-a87f-42bc-a0bf-ca6496743f28 |
| Body |
View case body. Login to View |
| Case Number |
C.A. No. 105/LB/2014 |
| Decision Date |
Oct 14, 2015 |
| Hearing Date |
|
| Decision |
In conclusion, the court observed that the appellant had failed to demonstrate a lack of jurisdiction on the part of the respondents. The mis-declaration and subsequent seizure of goods were conducted within the legal framework provided by the Customs Act, 1969 and relevant sections. The allegations against the appellant lacked sufficient evidence, and the actions taken by the Directorate General of Intelligence and Investigation were deemed lawful and justified. Consequently, the Customs appeal was found to be devoid of merit and was dismissed without any orders to costs. The court emphasized the importance of accurate declarations in customs procedures and upheld the authority of the relevant customs officials in enforcing compliance with tax and import regulations. |
| Summary |
In the landmark case C.A. No. 105/LB/2014, decided on October 14, 2015, the petitioner, M/s. J.B. Shoes, Karachi, challenged the seizure and subsequent actions taken by the Superintendent of the Directorate of Intelligence and Investigation NFBR, Lahore. The case revolved around the mis-declaration of imported goods, where the appellant declared the shipment as joggers, but upon inspection, it was revealed that the goods were unreported shoes, leading to a short levy of customs duties and taxes. The court examined the jurisdiction and authority of the Directorate General of Intelligence and Investigation under the Customs Act, 1969, specifically sections 2, 3, 4, 168, 171, and the relevant SROs, to validate the seizure and penalties imposed.
The appellant argued that once goods were cleared by the Model Collectorate of Customs Karachi under section 83 of the Customs Act, they should not be subject to further inspection or seizure by another authority. However, the court held that the mis-declaration severed the nexus between the goods declaration and the clearance, thereby granting the Lahore Collectorate jurisdiction to take action under sections 168 and 171 for confiscation. The court referenced previous rulings such as M/s. Zeb Traders vs. Federation of Pakistan and M/s. Yousaf Re-rolling Mills vs. Collector of Customs to support the lawfulness of the seizure.
The respondent, represented by Mr. Sultan Mehmood, Advocate, maintained that the seizure was conducted legally and within the defined jurisdiction, emphasizing the importance of accurate declarations to uphold customs laws and revenue integrity. The court concluded that the appellant failed to provide sufficient evidence to challenge the jurisdiction and the legality of the actions taken, resulting in the dismissal of the appeal without any orders to costs.
This case underscores the critical role of accurate documentation in customs processes and reinforces the authority of customs officials to enforce compliance through seizures and penalties when discrepancies arise. It also highlights the judiciary's role in interpreting and upholding customs laws to protect national revenue interests. For businesses engaged in import and export, this judgment serves as a cautionary tale to ensure meticulous compliance with customs declarations to avoid legal repercussions. Additionally, the case emphasizes the importance of inter-agency coordination and the clarity of jurisdictional boundaries within the customs regulatory framework. The decision reinforces the viability of legal mechanisms in addressing violations of import regulations, thereby maintaining the integrity of the customs system and contributing to the broader objective of revenue protection and trade regulation. |
| Court |
|
| Entities Involved |
Federal Board of Revenue,
M/s. J.B. Shoes, Karachi,
Superintendent, Directorate of intelligence and InvestigationNFBR, Lahore,
Model Collectorate of Customs Karachi,
Customs Collectorate Lahore,
Directorate General of Intelligence and Investigation, Lahore,
Directorate of Intelligence and Investigation FBR, Lahore,
Additional Collector of Customs (Adjudication), Lahore,
Deputy Collector of Customs (Adjudication), Lahore
|
| Judges |
MR. OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL),
KHAWAJA UMAR MEHDI, MEMBER (TECHNICAL)
|
| Lawyers |
Nemo,
Mr. Sultan Mehmood
|
| Petitioners |
M/s. J.B. Shoes, Karachi
|
| Respondents |
Superintendent, Directorate of intelligence and InvestigationNFBR, Lahore and other.
|
| Citations |
2016 SLD 1325,
2016 PTCL 656,
2018 PTD 277
|
| Other Citations |
M/s. Zeb Traders vs. Federation of Pakistan (2004 PTD 369),
M/s. Yousaf Re-rolling Mills vs. Collector of Customs (Appraisement) Karachi (1986 CLC 77),
W.P. No. 1451 of 2008 (F.A Corporation V/s. Director General Customs etc.)
|
| Laws Involved |
Customs Act, 1969,
Code of Civil Procedure of 1882
|
| Sections |
18,
168,
171,
156(1),
179,
157,
3,
5,
25(6),
83,
3A,
3E,
6,
2,
156(90),
9,
32(1),
25(5),
156(14),
4,
2(b),
177,
178,
179,
180,
181,
000
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