| Case ID |
256d3f5f-3afc-470b-966e-655fd4ffa50c |
| Body |
View case body. Login to View |
| Case Number |
Customs Appeal No.58/LB of 2011 |
| Decision Date |
Sep 27, 2012 |
| Hearing Date |
Aug 10, 2011 |
| Decision |
The appeal was dismissed as the appellant failed to provide sufficient evidence to support claims of non-issuance of a show-cause notice. The tribunal concluded that the appellant, being aware of the mis-declaration of weight, could not argue bias due to the absence of a formal notice. The tribunal emphasized that in cases of summary adjudication, verbal notices are standard and the appellant had already complied with the adjudicating officer's order. The facts of the case indicated a significant discrepancy in the declared and actual weights, which constituted mis-declaration under the Customs Act. |
| Summary |
In the case of Customs Appeal No.58/LB of 2011, the Appellate Tribunal Inland Revenue addressed the mis-declaration of weight by an exporter as per the Customs Act, 1969. The appellant filed for summary adjudication claiming that a show-cause notice was not issued. However, the tribunal found that the appellant was aware of the mis-declaration and that no bias was created due to the non-issuance of a formal notice. The tribunal ruled that verbal communication suffices in summary adjudication cases. The significant weight discrepancy led to the dismissal of the appeal, reinforcing the importance of compliance with customs regulations. This case highlights the critical nature of accurate declarations in customs processes, emphasizing the legal ramifications of mis-declarations. Stakeholders in international trade must ensure adherence to customs laws to avoid penalties and maintain operational integrity. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. IMRAN MASOOD
|
| Lawyers |
Tariq Najaf,
Ahmad Kamala D.R.,
Habib-ur-Rehman
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2013 SLD 1123,
(2013) 107 TAX 185,
2013 PTD 1178
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
156(1)(14)
|