| Case ID |
2d53d095-aa47-45f9-a8bb-ec633e33fe28 |
| Body |
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| Case Number |
Cus.263/PB of 2010 |
| Decision Date |
Feb 22, 2011 |
| Hearing Date |
Jan 25, 2011 |
| Decision |
The appeal filed by Messrs Shirkat Khushbakht Sultan Limited against the confiscation of Agricultural Diesel Engine Spare Parts was upheld. The Tribunal found that the initial adjudication by the Additional Collector Customs, which ordered the unconditional release of the goods, was correct due to the lack of conclusive evidence proving that the items were interchangeable auto parts as defined under the Customs Act. The Collector Customs had improperly exercised his authority under section 195 of the Customs Act by relying on a post-adjudication expert opinion that contradicted previous assessments. The Tribunal restored the original order for release and set aside the Collector's confiscation order, emphasizing the importance of adhering to established regulations and prior rulings in customs law. |
| Summary |
This case involves the appeal of Messrs Shirkat Khushbakht Sultan Ltd against the confiscation of Agricultural Diesel Engine Spare Parts by the Collector of Customs, Peshawar. The core issue revolved around whether these parts constituted 'interchangeable auto parts' banned under the Afghan Transit Trade regulations. The initial adjudication favored the appellants, leading to an unconditional release of goods, which was later contested by the Collector who sought re-examination under section 195 of the Customs Act. The Tribunal highlighted the procedural errors in the Collector's actions, emphasizing that evidence presented post-adjudication was not valid for reopening cases. This decision reinforces the significance of compliance with established customs regulations and the necessity for concrete evidence in confiscation cases, thereby protecting lawful trade practices. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Agricultural Diesel Engine Parts,
Mitsubishi Motors
|
| Judges |
GULAB SHAH AFRIDI
|
| Lawyers |
Danish Ali Qazi,
Naseer Khan,
Fazal Mehmood
|
| Petitioners |
MESSRS SHIRKAT KHUSHBAKHT SULTAN LTD
|
| Respondents |
COLLECTOR OF CUSTOMS, PESHAWAR
|
| Citations |
2011 SLD 940,
2011 PTD 2139
|
| Other Citations |
2009 PTD 246,
2009 PTD 467,
2008 PTD 1916,
2009 PTD 1463
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
128,
129,
156(1)(9),
194-A,
195,
3
|