| Case ID |
3d3169df-fb73-4c0b-9e5d-9793033bd7fa |
| Body |
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| Case Number |
Customs Appeal No. 71 of 1999 |
| Decision Date |
Feb 11, 2005 |
| Hearing Date |
Feb 11, 2005 |
| Decision |
The Lahore High Court ruled that the Collector of Customs (Appraisement) did not have the jurisdiction to conduct proceedings behind the back of the importer. The court emphasized that all judicial and quasi-judicial tribunals must conduct their proceedings in the presence of all parties involved. The judgment stated that decisions based on private inquiries conducted without the knowledge of the parties are not permissible, as they deny the parties the opportunity to respond or rebut the information used against them. Thus, the appeal was upheld, and the earlier decision was deemed invalid due to procedural irregularities. |
| Summary |
In the case of Customs Appeal No. 71 of 1999, the Lahore High Court addressed significant procedural issues regarding the jurisdiction of the Collector of Customs (Appraisement). The case arose when SFS Corporation imported refrigerators from Kuwait and faced an assessment based on a public notice that contradicted the declared capacity of the goods. The appeal highlighted the importance of transparency and fairness in judicial processes, emphasizing that no tribunal should conduct inquiries without the parties' knowledge. The court's decision reinforces the principles of due process and the right to a fair hearing, making it a landmark case in customs law. This ruling is vital for importers seeking clarity and fairness in customs assessments, ensuring that all proceedings are conducted in an open and just manner, thereby protecting the rights of the parties involved. This case is essential for understanding the balance of power between customs authorities and importers, establishing a precedent for future cases. |
| Court |
Lahore High Court
|
| Entities Involved |
Collector of Customs,
SFS Corporation
|
| Judges |
M. Bilal Khan,
Sh. Azmat Saeed
|
| Lawyers |
|
| Petitioners |
Messrs SFS Corporation, Lahore
|
| Respondents |
another,
Collector of Customs (Appraisement)
|
| Citations |
2005 SLD 622,
2005 PTD 1346
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
4
|