| Case ID |
13e8ee27-3700-4cb8-8d06-9172b4f08589 |
| Body |
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| Case Number |
Cus. 2/PB of 2006 |
| Decision Date |
Jan 31, 2006 |
| Hearing Date |
Jan 25, 2006 |
| Decision |
The Appellate Tribunal ordered the reduction of the redemption fine imposed on the goods from 35% to 25% of the appraised value. The personal penalty imposed against Mst. Shabana was also remitted by the Tribunal. The Tribunal found that the previous order was harsh given the non-notified status of the seized goods and the normal practice of imposing lower redemption fines in similar cases. This decision underscores the importance of fair assessment in customs law and the need for penalties to reflect the nature of the goods involved. |
| Summary |
In the case of Cus. 2/PB of 2006, the Appellate Tribunal Inland Revenue addressed an appeal regarding the seizure of non-notified goods under the Customs Act, 1969. The Tribunal found that the initial redemption fine of 35% of the appraised value was excessive, as the typical rate for such non-notified items is around 25%. The Tribunal also remitted a personal penalty imposed on one of the petitioners, Mst. Shabana. This case highlights critical aspects of customs law, including the principles of proportionality in penalties and the treatment of non-notified goods. The decision is significant for legal practitioners in the field of customs and trade law, emphasizing fair administrative practices and compliance with established guidelines. Legal representatives must remain vigilant about the classification of goods and the corresponding penalties to ensure just outcomes in customs disputes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
RAJ MUHAMMAD KHAN
|
| Lawyers |
Muhammad Naseem
|
| Petitioners |
Mst. Shabana,
Messrs Shamal
|
| Respondents |
Jehanzeb Mahmood, D.R.,
Pir Izhar-ul-Haq, D.S.
|
| Citations |
2006 SLD 639,
2006 PTD 818
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Import and Export (Control) Act, 1950
|
| Sections |
156
|