| Case ID |
2eaef319-85a7-47c2-a825-738253623859 |
| Body |
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| Case Number |
Customs Appeal No.K-195 of 2018 |
| Decision Date |
Aug 05, 2019 |
| Hearing Date |
Jul 18, 2019 |
| Decision |
The Appellate Tribunal set aside the order passed by the Collector of Customs (Adjudication) and allowed the appeal, concluding that the appellant did not act with mala fide intent but rather made an inadvertent error in declaring goods under SRO No.568(I)/2014. The absence of mens rea and actus reus in the case confirmed that no wrongful deed was committed that could attract criminal liability under the provisions of the Customs Act. The Tribunal recognized the bona fide actions of the appellant in ensuring a thorough examination of the goods and ultimately ruled in favor of the appellant, allowing the appeal and negating the confiscation of goods. |
| Summary |
In the case concerning MESSRS ZONISH TRADERS, KARACHI vs. THE DEPUTY COLLECTOR (GROUP-V) and another, the Customs Appellate Tribunal deliberated on the implications of mis-declaration under the Customs Act, 1969. The case revolved around a confiscated shipment where the appellant was accused of incorrectly claiming benefits under SRO No.568(I)/2014. However, the Tribunal found that the mis-declaration stemmed from a genuine error rather than any fraudulent intent. The Tribunal emphasized the importance of bona fide actions, noting that the appellant had requested a complete examination of the goods to clarify discrepancies in the declaration. Additionally, the issue of appeal timeliness was addressed, where the appellant's health condition was cited as the reason for delay, leading to the Tribunal condoning the delay. This case highlights critical aspects of customs law, particularly in relation to the definitions of mens rea and actus reus in determining liability for mis-declaration. The decision reaffirms that genuine mistakes should not be penalized under the customs law, encouraging compliance and transparency in declarations. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
|
| Judges |
JEHANZAIB WAHLAH
|
| Lawyers |
Nadeem Ahmed Mirza, Consultant,
Ilyas Gichki, Appraiser
|
| Petitioners |
MESSRS ZONISH TRADERS, KARACHI
|
| Respondents |
,
THE DEPUTY COLLECTOR (GROUP-V)
|
| Citations |
2020 SLD 2598,
2020 CLC 1172
|
| Other Citations |
2003 PTD (Trib.) 293,
2002 MLD 1980,
2014 PTD 1615,
2017 PTD 196,
2010 SCMR 1425,
2003 PTD 1275,
2005 PTD 480,
2003 PTD 1593,
2002 MLD 130,
2002 MLD 180,
2001 CL 558,
1992 SCMR 1898,
2013 PTD 813
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
156(1),
156(4),
194-A
|