| Case ID |
2bfe7c86-d416-4a8c-bc43-ad750f2384a1 |
| Body |
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| Case Number |
Customs Appeal No. 133/2013 |
| Decision Date |
Jun 24, 2013 |
| Hearing Date |
Jun 17, 2013 |
| Decision |
The Appellate Tribunal ruled in favor of the appellant, determining that the 230 pistols imported were semi-automatic as per their current configuration and design. The Tribunal found that the pistols had been misclassified as automatic, which rendered their importation illegal under the prevailing Import Policy Order. The Tribunal noted that all relevant evidence, including reports from the Forensic Science Laboratory and the Inspectorate of Armaments, supported the assertion that the pistols were semi-automatic. Consequently, the Tribunal set aside the original order, allowing the release of the pistols upon payment of applicable duties and waiving the penalties imposed on the appellants. |
| Summary |
In the case of Customs Appeal No. 133/2013, the Appellate Tribunal Inland Revenue addressed the importation of 350 pistols, specifically the model Zigana-63. The case revolved around the classification of these pistols as either semi-automatic or automatic under the Customs Act, 1969. The Tribunal analyzed various reports from forensic experts and armaments authorities, concluding that the pistols were indeed semi-automatic based on their current configuration and design. The decision underscored the importance of accurate classification in customs law and the implications of mis-declaration for importers. The Tribunal's ruling emphasized adherence to the Import Policy Order and the legal obligations of customs authorities. This case highlights critical aspects of customs regulation, the legal definitions of firearm classifications, and the procedural correctness required in customs adjudications. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s F.D.A.S. Arms Dealers,
M/s Bilal Associates,
Inspectorate of Armaments, Rawalpindi,
Forensic Science Laboratory, Punjab Lahore
|
| Judges |
CH. MUHAMMAD ASGHAR PASWAL
|
| Lawyers |
Mr. Abdul Salam Sajid,
|
| Petitioners |
Mr. Abdul Salam Sajid
|
| Respondents |
Mr. Maqsood Ahmad
|
| Citations |
2013 SLD 2022,
2013 PDS 1700
|
| Other Citations |
2012 PTD (Trib.) 47
|
| Laws Involved |
Customs Act, 1969,
Imports & Exports (Control) Act, 1950
|
| Sections |
17,
157,
168(1),
2(s),
16,
32,
3(1),
3(3)
|