| Case ID |
2bac2281-ed33-47af-888a-d01483a89278 |
| Body |
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| Case Number |
Custom Appeal No. K-637 of 2019 |
| Decision Date |
Dec 11, 2019 |
| Hearing Date |
Oct 16, 2019 |
| Decision |
The Customs Appellate Tribunal set aside the reassessment order passed by the Principal Appraiser and maintained the original assessment order dated 28.08.2018. The Tribunal ruled that the reassessment lacked lawful authority as the proper procedures under the Customs Act were not followed. The Tribunal emphasized that any detention of goods post-clearance without legal basis is unauthorized. The decision reinforces the precedent that authorities must adhere strictly to statutory guidelines when conducting assessments and cannot reassess goods that have already been cleared without following due process. The appeal was allowed, confirming the correctness of the original assessment and ruling against the subsequent reassessment as null and void. |
| Summary |
This case revolves around the Customs Act, 1969, specifically addressing the issues of reassessment and detention of goods by customs authorities. The Customs Appellate Tribunal examined the legality of the reassessment order issued by the Principal Appraiser against MESSRS M.I. TRADERS, which was deemed unauthorized as it contradicted the established provisions of the Customs Act. The Tribunal highlighted the importance of following due process, particularly regarding the reassessment of goods that had already been cleared. This ruling is significant for importers and customs practitioners as it clarifies the limitations of customs authorities in reassessing previously cleared goods without adhering to the necessary legal protocols. The decision emphasizes the principle that customs authorities must act within the bounds of the law, ensuring fair treatment of importers and the integrity of customs procedures. Keywords for SEO optimization include 'Customs Act reassessment', 'Customs Appellate Tribunal decisions', 'legal authority in customs clearance', and 'importer rights in customs disputes'. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
JAHANZAIB WAHLAH, MEMBER, JUDICIAL-III
|
| Lawyers |
Nadeem Ahmed Mirza, Consultant,
Muhammad Akram Basra, A.O.
|
| Petitioners |
MESSRS M.I. TRADERS, LAHORE
|
| Respondents |
THE PRINCIPAL APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, KARACHI AND 2 OTHERS
|
| Citations |
2021 SLD 27,
2021 PTD 19
|
| Other Citations |
Muhammad Ali v. FOP 2013 PTD 628,
Amir Siddiqui v. Federation of Pakistan and 03 others 2014 PTD 582,
Messrs O.S. Corporation v. FOP and others 2015 PTD 560,
Messrs Paramount International (Pvt.) Ltd. v. FOP and others 2014 PTD 1256,
Collector of Customs, MCC, Quetta v. Al-Habib Enterprises and Engineering and others 2019 PTD 1712,
Forte Pakistan (Pvt.) Ltd., Karachi v. The Director General of Intelligence and Investigation (Customs and Excise), Karachi and another 2006 PTD 978,
Assistant Collector of Customs, Dry Port Peshawar v. Messrs Khyber Electric Lamp MFG Co., Ltd. Peshawar 2001 SCMR 838,
2018 PTD 2270,
2017 PTD 1756,
Collector of Customs Sales Tax Gujranwala and others v. Super Asia Mohammad Deen and Sons and others 2017 SCMR 1427,
Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. v. Collector of Sales Tax, Gujranwala 2008 PTD 60,
Messrs Hanif Strawboard Factory v. Additional Collector (Adjudication) Customs, Sales Tax and Central Excise Gujranwala 2008 PTD 578,
Messrs Tanveer Weaving Mills v. Deputy Collector Sales Tax and 4 others 2009 PTD 762,
Messrs Syed Bhai Lighting Limited, Lahore v. Collector of Sales Tax and Federal Excise, Lahore and 2 others 2009 PTD (Trib.) 1263,
Leo Enterprises v. President of Pakistan and others 2009 PTD 1978,
Innovative Impex, v. Collector of Customs, Sales Tax and Federal Excise (Appeal) 2010 PTD (Trib.) 1010,
Fazal Ellahi v. Additional Collector of Customs. MCC of PaCCS 2011 PTD (Trib.) 79,
Unique Wire Industries v. Additional Collector of Customs, MCC of PaCCS 2011 PTD (Trib.) 987,
Kaka Traders v Additional Collector of Post Clearance Audit 2011 PTD (Trib.) 1146,
Pak Electron Ltd. v. Collector of Customs, Lahore and others 2012 PTD (Trib.) 1650
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| Laws Involved |
Customs Act, 1969,
General Clauses Act, 1897,
Customs Rules, 2001
|
| Sections |
2(a),
80,
80(3),
83,
186,
193A,
202,
24A,
438,
442
|