| Case ID |
1a269987-1c7b-4d0d-9fa1-ed551ff465e2 |
| Body |
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| Case Number |
Cust. Ref. No. 90913 of 2017 |
| Decision Date |
Apr 09, 2018 |
| Hearing Date |
Apr 09, 2018 |
| Decision |
The Lahore High Court ruled on the case regarding the cancellation of a private warehouse license issued under the Customs Act, 1969. The applicant, a licensee running a duty-free shop, contested the cancellation of their license, arguing that the authorities had dismissed their appeal without a proper avenue for redress. The court found that the applicant could not be left without a remedy and directed the Federal Board of Revenue to review the action taken against the applicant. The High Court emphasized the necessity for at least one independent technical forum to evaluate the decision, thus ensuring justice was served. The reference was allowed and the Federal Board of Revenue was instructed to provide a hearing to the applicant and decide accordingly. |
| Summary |
This case revolves around the application of the Customs Act, 1969, particularly focusing on the cancellation of a private warehouse license. The applicant, operating a duty-free shop, faced the cancellation of their license due to alleged violations of the Act and related rules. The Lahore High Court intervened, asserting that the applicant should not be left without a legal remedy. The court highlighted the importance of having an independent review of the administrative decisions made by the Customs authorities, particularly under Section 13(3) of the Customs Act. The court directed the Federal Board of Revenue to take cognizance of the matter, ensuring that the applicant's rights were respected and that justice was administered fairly. This case underscores the judicial oversight of administrative actions and the importance of accessible legal remedies in maintaining the rule of law. |
| Court |
Lahore High Court
|
| Entities Involved |
Federal Board of Revenue,
MESSRS ZAINAB OF (PVT.) LIMITED,
CUSTOMS APPELLATE TRIBUNAL, LAHORE
|
| Judges |
SHAHID JAMIL KHAN,
MUHAMMAD SAJID MEHMOOD SETHI
|
| Lawyers |
Zia Haider Rizvi,
Muhammad Akhtar,
Nadeem Mehmood Mian
|
| Petitioners |
MESSRS ZAINAB OF (PVT.) LIMITED
|
| Respondents |
2 OTHERS,
CUSTOMS APPELLATE TRIBUNAL, LAHORE
|
| Citations |
2018 SLD 2094,
2018 PTD 1742,
(2019) 119 TAX 302
|
| Other Citations |
PLD 2017 SC 53,
1988 CLC 123,
PLD 1947 Privy Council 13
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
2(a),
2(o),
13(3),
179,
195,
195(1),
196(5)
|