| Case ID |
36bb453f-5f42-4dc1-9a03-1f58943b42a6 |
| Body |
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| Case Number |
Customs Appeal No. 30/LB of 2014 |
| Decision Date |
Sep 14, 2015 |
| Hearing Date |
Sep 07, 2015 |
| Decision |
The Customs Appellate Tribunal allowed the appeal filed by the appellants against Order-in-Original No.58 of 2013. The Tribunal found that the impugned order did not provide sufficient reasoning to support the conclusions drawn against the appellants. It was determined that the order lacked evidence of connivance between the customs staff and the importer/clearing agent, rendering it a non-speaking order. Therefore, the specific findings in sub-clause 'g' of para 7 were expunged, modifying the original order only to that extent. |
| Summary |
This case revolves around the misdeclaration and seizure of imported goods under the Customs Act of 1969. The case highlights critical aspects of customs regulations, emphasizing the importance of proper documentation and adherence to legal procedures during the importation process. The appellants contested the seizure of five trucks filled with foreign-origin TV remotes, arguing that the customs authorities failed to provide adequate evidence of wrongdoing. The Tribunal's decision reflects a commitment to uphold procedural fairness and the protection of rights against arbitrary actions by the customs authorities. The case underscores the significance of transparency in customs operations and the necessity for customs officials to substantiate their allegations with concrete evidence. Key terms include customs appeal, misdeclaration, legal rights, procedural fairness, and customs regulations. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
Ghulam Murtaza Bhatti,
Khawaja Umar Mehdi
|
| Lawyers |
Ahsan Baqar,
Mrs. Amna Parveen
|
| Petitioners |
5 Others,
Wazir Zulfiqar,
PA, SRDP
|
| Respondents |
3 Others,
Collector of Customs (Adjudication), Customs House, Lahore
|
| Citations |
2017 SLD 1341,
2017 PTD 2022
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
3E,
2(kk),
17,
29,
32,
79,
80,
83,
168,
171,
180,
194A
|