| Case ID |
2e85fb13-003f-42f9-b48a-7f9a65bd3f8b |
| Body |
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| Case Number |
C.A. No.95/LB of 2002 |
| Decision Date |
Apr 01, 2002 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue remanded the case back to the Adjudicating Officer for a fresh decision following the law after carefully reviewing the appellant's dispute regarding the local origin of the confiscated cloth. The Tribunal highlighted that the Adjudicating Officer had not examined the confiscated cloth from the Textile Engineering Institute to determine its origin. Consequently, the Tribunal directed the Adjudicating Officer to have the cloth examined by the Textile Engineering Institute, ensuring the presence of representatives from both the appellant and the detecting agency, before making a new decision based on the evidence presented. |
| Summary |
In the case C.A. No.95/LB of 2002, decided on 1st April, 2002 by the Appellate Tribunal Inland Revenue, the appellant contested the confiscation of 1445 yards of cloth deemed to be of foreign origin under the Customs Act, 1969, Sections 156 and 89. Represented by Jawwad Mehmood, the appellant argued that the confiscated cloth was actually of local origin, despite stamps indicating foreign manufacture, asserting that local manufacturing units at the behest of foreign importers had produced the cloth. The Adjudicating Officer had not conducted an examination of the cloth with the Textile Engineering Institute to verify its origin. The Tribunal, comprising Judges MIAN ABDUL QAYYUM and ZAFAR-UL-MAJEED, found merit in the appellant's claims and noted procedural oversights by the Adjudicating Officer. Consequently, the Tribunal remanded the case for a fresh decision in accordance with the law, directing the Adjudicating Officer to have the confiscated cloth examined by the Textile Engineering Institute while ensuring the participation of representatives from both the appellant side and the detecting agency. This decision underscores the importance of due diligence and proper examination in customs-related cases, ensuring that confiscations are based on accurate determinations of origin and compliance with legal provisions. The case highlights key aspects of customs law enforcement, procedural fairness, and the role of judicial oversight in resolving disputes related to customs confiscation and the determination of goods' origin. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Appellate Tribunal Inland Revenue,
Deputy Collector of Customs (Adjudication), Lahore,
Textile Engineering Institute
|
| Judges |
MIAN ABDUL QAYYUM, MEMBER (JUDICIAL),
ZAFAR-UL-MAJEED, MEMBER (TECHNICAL)
|
| Lawyers |
Jawwad Mehmood,
Imran Tariq
|
| Petitioners |
Appellant
|
| Respondents |
Deputy Collector of Customs (Adjudication), Lahore
|
| Citations |
2003 SLD 495,
2003 PTD 2315
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
156,
89
|