| Case ID |
36b88a84-f29b-43e5-86d6-e97e92e61f60 |
| Body |
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| Case Number |
C.A. No.253/LB of 2012 |
| Decision Date |
May 13, 2013 |
| Hearing Date |
Apr 30, 2013 |
| Decision |
The Appellate Tribunal set aside the Order-in-Original No.27 of 2012 dated 20-11-2012 passed by the Collector of Customs (Adjudication), Model Customs Collectorate, Multan. The tribunal found that the initial actions taken by the Deputy Director Intelligence and Investigation-FBR were without jurisdiction, as the Intelligence Department was not authorized to act under Section 32 of the Customs Act, 1969. Furthermore, it was established that the Collector of Customs (Adjudication), Multan had no jurisdiction to entertain the contravention report since the misdeclaration occurred at Karachi, thus rendering the entire proceedings ab initio void. |
| Summary |
In the case of Messrs Jamil Brothers Iron and Steel Merchant vs Collector Customs, the Appellate Tribunal Inland Revenue addressed issues of jurisdiction concerning the Customs Act, 1969. The tribunal emphasized that the Deputy Director of Intelligence and Investigation-FBR lacked the authority to initiate actions under Section 32 of the Customs Act, which mandates that only the importing and clearing Collectorate can address misdeclarations at the import stage. The tribunal's decision underscores the importance of jurisdiction in customs cases, highlighting that actions taken without lawful authority are void. This case illustrates the critical nature of compliance with legal frameworks in customs operations and the potential ramifications of misdeclarations. Keywords such as 'Customs Act', 'jurisdiction', 'misdeclaration', 'Intelligence and Investigation-FBR', and 'Appellate Tribunal' are trending in legal discussions, making this case relevant for ongoing debates in customs law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs JAMIL BROTHERS IRON AND STEEL MERCHANT,
Collector Customs, Model Customs Collectorate, Multan
|
| Judges |
CH. MUHAMMAD MUBEEN,
CH. MUHAMMAD ASGHAR PASWAL
|
| Lawyers |
Mian Abdul Ghaffar,
Muhammad Ismail D.R.,
Javaid Bhatti
|
| Petitioners |
Messrs JAMIL BROTHERS IRON AND STEEL MERCHANT
|
| Respondents |
COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN,
Mian Abdul Ghaffar,
Muhammad Ismail D.R.,
Javaid Bhatti
|
| Citations |
2013 SLD 267 = 2013 PTD 2082
|
| Other Citations |
2004 PTD 2994,
2005 PTD 23,
PLD 1971 SC 124,
2006 SCMR 783,
2007 SCMR 729,
2007 SCMR 1835,
2006 SCMR 1713,
PLD 1958 SC 104,
PLD 1973 SC 326,
PLD 2002 SC 630,
2003 SCMR 59,
2004 SCMR 28,
2004 SCMR 1798,
2010 PTD 465
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
3,
3A,
18,
19,
32,
156(1)
|