| Case ID |
3d48f69d-9311-47d0-b081-f42bb30cf52b |
| Body |
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| Case Number |
Customs Appeal No. K-1505 of 2018 |
| Decision Date |
Dec 12, 2019 |
| Hearing Date |
Sep 30, 2019 |
| Decision |
The Customs Appellate Tribunal allowed the appeal filed by MESSRS M.I. TRADERS, maintaining the assessment order dated 09.06.2018. The tribunal held that the reassessment order passed by the authorities was without lawful authority and thus null and void. The tribunal emphasized that once goods have been cleared after payment of duties and taxes, they cannot be detained by customs authorities under any pretext. The tribunal set aside the reassessment order and upheld the original assessment, establishing that there was no mis-declaration or legal basis for the subsequent actions taken by the customs officials. |
| Summary |
In the case of Customs Appeal No. K-1505 of 2018, the Customs Appellate Tribunal examined the legality of a reassessment order issued against MESSRS M.I. TRADERS concerning a consignment of coconut water imported from Thailand. The tribunal ruled that the initial assessment order, which permitted the clearance of goods after the payment of duties, was valid and could not be challenged by subsequent reassessment efforts made by customs officials. The tribunal highlighted the importance of adhering to legal procedures and emphasized that customs authorities do not possess the power to detain goods once they have been cleared unless specific legal criteria are met. This case underscores the necessity for customs officials to act within their jurisdiction and the legal frameworks established by the Customs Act, Sales Tax Act, and Income Tax Ordinance. The tribunal's decision is significant for importers, ensuring that once goods are cleared, they are protected from arbitrary detention by customs authorities, thereby reinforcing the rights of traders and the rule of law in customs operations. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Customs Authorities,
Customs Appellate Tribunal,
M.I. Traders
|
| Judges |
JAHANZAIB WAHLAH
|
| Lawyers |
Nadeem Ahmed Mirza,
Asif
|
| Petitioners |
MESSRS M.I. TRADERS
|
| Respondents |
Nemo,
THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI
|
| Citations |
2021 SLD 839,
2021 PTD 616
|
| Other Citations |
2013 PTD 628,
2014 PTD 582,
1974 94 ITR-1,
1980 PLC (C.S.) 350,
1982 PLC (C.S.) 757,
1986 CLC 745,
1984 146 ITR 140,
1985 53 Taxation-1 (Trib.),
1986 CLC 1119,
1986 CLC 1408,
1991 MLD 1243,
PLD 1992 SC 317,
1993 SCMR 662,
PLD 1996 Kar. 68,
2003 PTD 2118,
2014 PTD 1256,
2002 SCMR 312,
2009 PTD 1507,
2005 SCMR 492,
2010 SCMR 431,
1989 SCMR 353,
2002 PTD 2457,
PLD 1971 SC 61,
PLD 1973 SC 236,
E.A. Avans PLD 1964 SC 536,
2001 SCMR 838,
2003 SCMR 1505,
2006 PTD 978,
PLD 1971 SC 184
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990,
Income Tax Ordinance, 2001,
Customs Rules, 2001
|
| Sections |
2(a),
26(2),
32(3),
80,
83A,
193,
205,
25,
177,
438,
442
|