| Case ID |
386c8a60-196d-4d35-8bd2-df90ed8522aa |
| Body |
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| Case Number |
Customs Appeals Nos. 251 to 253 of 2001 |
| Decision Date |
Jul 09, 2003 |
| Hearing Date |
Jul 09, 2003 |
| Decision |
The Lahore High Court dismissed the appeals filed by the Collector of Customs, Lahore, affirming the previous decisions of the Appellate Authority and the Customs Excise and Sales Tax Appellate Tribunal. The core issue revolved around the classification of goods, specifically whether they were 'self-adhesive papers' or 'cast coating papers'. The court found that the alterations made to the original documentation were not legitimate and that the Customs Department failed to produce the original records as required. This lack of evidence led to the conclusion that the concurrent findings of fact by the lower authorities were valid and did not warrant any legal interference. |
| Summary |
This case revolves around Customs Appeals Nos. 251 to 253 of 2001, decided by the Lahore High Court on July 9, 2003. The central issue was the classification of imported goods under the Customs Act, 1969, specifically whether they should be classified as 'self-adhesive papers' or 'cast coating papers'. The court upheld the findings of the lower authorities, which indicated that the goods were indeed 'cast coating papers'. The decision emphasized the importance of original documentation in customs assessments and highlighted the consequences of failing to adhere to procedural requirements. The judgment reinforces the legal principles regarding evidence and the burden of proof in customs disputes, making it a significant reference point for future cases involving similar issues. Keywords like 'Customs Act', 'Lahore High Court', 'import classification', 'legal evidence', 'self-adhesive papers', and 'cast coating papers' are central to understanding the implications of this case. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
TASSADUQ HUSSAIN JILANI,
BASHIR A. MUJAHID
|
| Lawyers |
Sh. Izharul Haq,
Mian Abdul Ghaffar
|
| Petitioners |
COLLECTOR OF CUSTOMS, LAHORE
|
| Respondents |
MESSRS WARIS & CO., LAHORE
|
| Citations |
2003 SLD 519,
2003 PTD 2807
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
196
|