| Case ID |
38d5cd98-b619-4054-8d7f-284734a93080 |
| Body |
View case body. Login to View |
| Case Number |
Custom Appeal No. 119/PB of 2011 |
| Decision Date |
Dec 03, 2014 |
| Hearing Date |
|
| Decision |
The appeal filed by M/s. Khyber Tea and Foods Company against the confiscation of black tea was accepted. The tribunal found that the seized goods were legally imported and that the appellant had provided sufficient documentation to prove lawful possession. The earlier decisions of the Deputy Collector and the Collector Appeals were set aside, and the appellant was allowed to reclaim the ten bags of black tea. The tribunal highlighted that the burden of proof shifted to the customs authorities to substantiate claims of smuggling, which they failed to do. The decision reinforced the importance of adhering to legal procedures in customs enforcement. |
| Summary |
In the case of Khyber Tea and Food Company vs. The Collector of Customs, the Customs Appellate Tribunal addressed a significant legal dispute over the seizure of black tea by customs authorities. The tribunal examined the documentation provided by the appellant, which included sales tax invoices and goods declarations, demonstrating lawful import and possession of the seized goods. The case highlighted the procedural lapses by customs officers during the seizure process, including failure to issue necessary notices and provide opportunities for the appellant to defend against claims of smuggling. Ultimately, the tribunal ruled in favor of the appellant, emphasizing the necessity for customs officials to adhere strictly to legal protocols and the importance of maintaining transparency in the adjudication process. This case serves as a critical reference point for similar disputes involving customs enforcement, import regulations, and the rights of importers under Pakistani law. |
| Court |
Customs Appellate Tribunal, Peshawar
|
| Entities Involved |
M/s. SPATCO'S Karachi,
M/s. Khyber Tea and Foods Company,
M/s. Lucky Peshawar Goods Transport Co.
|
| Judges |
MR. GULAB SHAH AFRIDI, MEMBER (JUDICIAL)
|
| Lawyers |
Mr. Ateeq ur Rehman, Advocate,
Syed Sikandar Hayat Shah, Advocate,
Pir Alam Shah, Consultant Mufti Law Associates,
Fakhr-e-Alam Paracha, Managing Director
|
| Petitioners |
MS. Khyber Tea & Food Company, Peshawar
|
| Respondents |
The Collector of Customs (Appeals), Peshawar
|
| Citations |
2015 SLD 1796,
2015 PTCL 132,
2015 PTD 2480,
(1978) 113 TAX 33
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990,
Income Tax Ordinance, 2001,
Imports and Exports (Control) Act, 1950
|
| Sections |
2(s),
16,
157,
156(1)(8),
156(1)(89),
187,
193-A(2),
215,
2(16),
2(17),
22,
23,
153,
3(1),
3(3)
|