| Case ID |
302db08c-8922-4130-9a6e-08612f31a510 |
| Body |
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| Case Number |
Appeal No.849 of 2002 |
| Decision Date |
Nov 10, 2003 |
| Hearing Date |
|
| Decision |
The appeal was allowed, and the imposition of a 15% penalty was set aside. The court found that the appellant had not misdeclared the goods as the declaration was subject to examination. The penalty imposed was deemed unjustified as it did not align with the relevant S.R.O.s regarding stock lot goods. The decision emphasized that the appellant complied with the Customs Act and should not bear the penalty under the circumstances. |
| Summary |
In the case of Appeal No.849 of 2002, the Appellate Tribunal examined the imposition of a 15% penalty against the appellant, Messrs Shaheen Enterprises Peshawar, for the alleged misdeclaration of imported goods under the Customs Act (IV of 1969). The Tribunal found that the goods, specifically BOP plastic films, were incorrectly classified as stock lot quality, and the penalty imposed contradicted established S.R.O.s that allowed for redemption fines for such goods. The ruling reinforced the importance of adherence to procedural justice and the need for clarity in customs regulations. This case is significant for importers as it clarifies the application of penalties under the Customs Act, ensuring that legitimate import practices are not unduly penalized. The case highlights the balance between regulatory enforcement and fair treatment of businesses, making it a vital reference for future customs-related disputes. |
| Court |
Appellate Tribunal
|
| Entities Involved |
Shaheen Enterprises Peshawar,
Danish International
|
| Judges |
SULTAN AHMED SIDDIQUI (MEMBER JUDICIAL-I),
MIR FUAD (MEMBER TECHNICAL-I)
|
| Lawyers |
Not available
|
| Petitioners |
Messrs Shaheen Enterprises Peshawar
|
| Respondents |
Collector of Customs (Appeals), Karachi,
Deputy Collector Adjudication-I, Karachi
|
| Citations |
2005 SLD 620,
2005 PTD 1321
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
156(9),
156(14),
16,
32
|