| Case ID |
1e55cd98-abdf-4ba9-938d-00f9c56fdad1 |
| Body |
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| Case Number |
Customs Appeals Nos.K-571, K-572, K-573 of 2022 an |
| Decision Date |
Jan 31, 2023 |
| Hearing Date |
Jan 24, 2023 |
| Decision |
The Customs Appellate Tribunal ruled in favor of the appellants, MESSRS ATEEQ AUTOS AND OTHERS, regarding the mis-declaration of imported pneumatic tires. The Tribunal found that there was no mens rea on the part of the appellants and identified legal infirmities in the orders passed by the lower authorities. The Tribunal directed the Clearance Collectorate to finalize the assessment based on the Manufacturers' Catalogues and in accordance with the Import Policy Order. The appeals were accepted, and the impugned orders were set aside, ensuring a lawful assessment of the imported goods. |
| Summary |
In the case of Customs Appeals Nos.K-571, K-572, K-573 of 2022 and K-1476 of 2019, the Customs Appellate Tribunal in Karachi addressed issues of mis-declaration concerning imported pneumatic tires. The appellants, MESSRS ATEEQ AUTOS AND OTHERS, contested the classification of their goods, which were deemed to be for light trucks by the respondent Collectorate. The Tribunal emphasized the lack of mens rea on the part of the appellants and highlighted significant legal flaws in the lower authorities' decisions. The case involved the Customs Act of 1969, specifically sections 32, 25, 79, and 80, which govern the importation and assessment of goods. The Tribunal's judgment reinforced the importance of adhering to proper legal procedures in customs assessments and the need for clarity in the classification of imported goods, particularly tires used in construction and mining. This ruling serves as a precedent for similar cases, ensuring that importers are treated fairly and that legal standards are upheld in customs evaluations. |
| Court |
Customs Appellate Tribunal, Karachi
|
| Entities Involved |
Not available
|
| Judges |
SHAKIL AHMED ABBASI
|
| Lawyers |
Ghulam Yaseen,
Ghani Somroo,
Naqeebullah
|
| Petitioners |
MESSRS ATEEQ AUTOS AND OTHERS
|
| Respondents |
THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (APPEALS) AND 3 OTHERS
|
| Citations |
2023 PTD 1090,
2023 SLD 1874
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
25,
79,
80
|