| Case ID |
3038d064-f2ff-43a5-82f0-3d169b994775 |
| Body |
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| Case Number |
Cus.537/PB of 2007 |
| Decision Date |
Jan 05, 2010 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal upheld the decision of the Collector of Customs, stating that the appellant, Messrs Shahzad Ghee Mills Ltd., had violated various provisions of the Customs Act, 1969 by clandestinely removing dutiable goods without proper documentation or payment of duties. The Tribunal emphasized that the proceedings for confiscation and criminal prosecution could occur concurrently and independently. The findings indicated that the appellant had failed to provide adequate documentation to justify the removal of goods from the bonded warehouse, leading to a significant duty and tax liability, which was upheld by the Tribunal. The penalty imposed was deemed appropriate given the circumstances of the case. |
| Summary |
This case revolves around the alleged violations of the Customs Act, 1969 by Messrs Shahzad Ghee Mills Ltd. regarding the clandestine removal of goods from their bonded warehouse. The Customs authorities conducted a physical stock-taking which revealed significant shortages of raw materials and finished goods compared to the records maintained by the company. The Tribunal highlighted the importance of adhering to the legal requirements set forth in the Customs Act, particularly concerning the issuance of show-cause notices and the need for a speaking order by the adjudicating authority. The case underlines the necessity for customs compliance in the import and export processes, emphasizing that penalties and legal actions can arise from non-compliance. This decision serves as a precedent for similar customs violations, reinforcing the principle that penalties should reflect the severity of the infractions while ensuring that due process is followed. Keywords: Customs Act, compliance, penalties, legal proceedings, bonded warehouse. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector of Customs,
Messrs Shahzad Ghee Mills Ltd.
|
| Judges |
Muhammad Ibrahim Khan,
Humayun Khan Sikandari
|
| Lawyers |
Ishtiaq Ahmad,
Muhammad Azam
|
| Petitioners |
Messrs Shahzad Ghee Mills Ltd.
|
| Respondents |
Muhammad Azam,
Ishtiaq Ahmad,
Naseer Khan,
Collector of Customs, Sales Tax and Federal Excise (Appeals), Peshawar,
Taj Malook
|
| Citations |
2012 SLD 739,
2012 PTD 1697
|
| Other Citations |
PLD 1969 SC 446,
2003 PTD 777,
2002 PTD 1167,
2003 PTD 1797,
1990 ALD 582,
1992 CLC 841,
1991 CLC Note 338 Page 259,
1994 SCMR 2234,
1984 (17) E.L.T. 294 (Guj),
1988 (38) E.L.T. 11,
1987 (32) E.L.T. 216,
PLD 1996 Kar. 68
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
156,
168,
179,
193,
194-A,
97,
98,
32,
180
|