| Case ID |
2bddb39b-14fd-4f73-8642-55db538856ff |
| Body |
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| Case Number |
Special Custom Appeal No.5 of 1998 |
| Decision Date |
Oct 28, 1998 |
| Hearing Date |
Sep 30, 1998 |
| Decision |
The appeal was dismissed as it did not raise any question of law and was primarily based on facts already resolved by lower forums. The concurrent findings of the two lower forums were justified by the records, and no illegality or material irregularity was found that warranted interference by the High Court. Consequently, the appeal under Section 196 of the Customs Act, 1969 was not maintainable. |
| Summary |
In the case of Special Custom Appeal No.5 of 1998, the Sindh High Court addressed the issue of misdeclaring the description of imported goods to evade customs duties. The appellants, Messrs Faran Enterprises, imported consignments declared as Palm Acid Oil but were found to be Palm Fatty Acid Distillate. The court upheld the findings of two lower forums that confirmed the misdeclaration, leading to a substantial tax evasion. The appeal was dismissed as it did not present any questions of law, focusing instead on factual determinations already made. The ruling emphasized the importance of maintaining accurate declarations in customs to avoid penalties. This case underscores the critical nature of compliance with customs regulations under the Customs Act (IV of 1969). |
| Court |
Sindh High Court
|
| Entities Involved |
Customs Excise and Sales Tax Appellate Tribunal,
Collector of Customs (Appraisement), Karachi
|
| Judges |
Nazim Hussain Siddiqui,
Anti Ghulam Rabbani
|
| Lawyers |
Pervaiz Akhtar Malik,
Naimur Rehman
|
| Petitioners |
Messrs Faran Enterprises
|
| Respondents |
Another,
The Appellate Tribunal, Customs, Excise and Sales Tax
|
| Citations |
1999 SLD 856,
1999 CLC 735
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
196
|