| Case ID |
2ba84545-d57d-4111-8901-177630f96577 |
| Body |
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| Case Number |
Customs Criminal Appeal No.1 of 2009 |
| Decision Date |
Jun 08, 2009 |
| Hearing Date |
May 29, 2009 |
| Decision |
The Lahore High Court dismissed the appeal filed by Yasir Enterprises, affirming the seizure of the imported petroleum product under the Customs Act, 1969. The court ruled that the consignment was misdeclared and classified incorrectly to evade duties. The evidence presented, including laboratory reports, confirmed that the flash point of the petroleum product was above the threshold for High-Speed Diesel (HSD), thereby justifying the customs authorities' actions. The court concluded that the importer was aware of the true nature of the goods, and the seizure was lawful and warranted under the relevant provisions of the law. |
| Summary |
This case revolves around the appeal of Yasir Enterprises against the seizure of their imported consignment of petroleum products by the Customs Department. The court examined the classification of the goods, which were declared as waste oil but found to be misdeclared as High-Speed Diesel (HSD) based on laboratory analysis. The decision emphasized the importance of accurate classification and compliance with import regulations under the Customs Act, 1969. The implications of misdeclaration and the need for proper approval from the Ministry of Petroleum were highlighted. The ruling not only upheld the customs authorities' actions but also reinforced the presumption of correctness attached to court proceedings, indicating that statements made in court cannot be easily overturned. This case underscores the critical legal standards governing the importation of petroleum products and the judicial scrutiny applied in customs-related disputes. |
| Court |
Lahore High Court
|
| Entities Involved |
YASIR ENTERPRISES,
MODEL CUSTOMS COLLECTORATE
|
| Judges |
SYED HAMID ALI SHAH
|
| Lawyers |
Ch. Saghir Ahmad
|
| Petitioners |
YASIR ENTERPRISES THROUGH PROPRIETOR
|
| Respondents |
MODEL CUSTOMS COLLECTORATE THROUGH COLLECTOR CUSTOMS, MULTAN,
Muhammad Akhtar Qureshi,
Ghulam Sarwar Shah,
Syed Muhammad Ali Rizvi
|
| Citations |
2009 SLD 691,
2009 PTD 1880,
2010 PTCL 333
|
| Other Citations |
Nasir Ahmed v. The State 1981 PCr.LJ 594,
Central Board of Revenue and another v. Khan Muhammad PLD 1986 SC 192,
Fayyaz Hussain v. Akbar Hussain and others 2004 SCMR 964
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
15,
168
|