| Case ID |
382e3d8c-67ad-4230-84f5-53e496812ef2 |
| Body |
View case body. Login to View |
| Case Number |
C. No.19/FE/IB of 2009 |
| Decision Date |
Jun 01, 2011 |
| Hearing Date |
Mar 26, 2011 |
| Decision |
The Appellate Tribunal Inland Revenue ruled that the actions taken by the Customs Intelligence Officer regarding the seizure of goods and machinery were unlawful. The tribunal emphasized that the Customs Intelligence Officer lacked the jurisdiction to conduct searches and seizures within licensed premises. The tribunal noted that the seizure of machinery, which was essential for the production process, was unjustified and detrimental to business operations. Consequently, the tribunal set aside the confiscation orders and directed the authorities to return the seized goods and machinery to the taxpayer, reinforcing the principle that excise duties should be levied based on actual production rather than presumptive calculations. |
| Summary |
The case revolves around the seizure of goods and machinery from Messrs Excel Tobacco Company (PVT.) Limited by the Customs Intelligence Officer, which was deemed unlawful by the Appellate Tribunal Inland Revenue. The tribunal highlighted the significance of adhering to legal protocols during searches and the necessity for jurisdictional authority in seizure actions. The tribunal's decision underscores the importance of ensuring that excise duties are based on actual production, thereby protecting businesses from unjustified confiscation. This case is pivotal in understanding the regulatory framework of the Central Excise Act and the procedural mandates required for lawful enforcement actions, making it a vital reference for businesses in the excise domain. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUNSIF KHAN MINHAS,
IKRAMULLAH GHAURI
|
| Lawyers |
Not available
|
| Petitioners |
Messrs EXCEL TOBACCO COMPANY (PVT.) LIMITED, CHAKWAL
|
| Respondents |
COLLECTOR, FEDERAL EXCISE TAX, ISLAMABAD
|
| Citations |
2011 SLD 1488,
2011 PTD 2297
|
| Other Citations |
PLD 1969 SC 14,
PLD 1983 SC 457,
1995 MLD 1532,
1994 PCr.LJ 475,
1992 MLD 2205,
2002 YLR 1231,
2002 MLD 1075,
PLD 1997 SC 408,
2003 PTD 2037,
AIR 1954 SC 447
|
| Laws Involved |
Central Excise Act (I of 1944),
Customs Act (IV of 1969),
Central Excise Rules, 1944
|
| Sections |
9,
26,
168,
197,
200
|