| Case ID |
41c89a53-47d5-441a-9096-a625b540a871 |
| Body |
View case body. Login to View |
| Case Number |
K-630 of 2009 |
| Decision Date |
Aug 09, 2010 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue ruled in favor of the petitioner, MESSRS FAZAL ELLAHI, stating that the allegations of misdeclaration under Section 32 of the Customs Act, 1969, were unwarranted. The tribunal found that the exporter had filed a correct goods declaration and that the determination of the PCT heading was primarily the responsibility of Customs Officers. The tribunal emphasized that misclassification alone does not constitute a misdeclaration unless it can be shown that it caused a loss of revenue. The decision also highlighted the necessity of maintaining equality before law as dictated by Article 25 of the Constitution of Pakistan. |
| Summary |
In the case of K-630 of 2009, the Appellate Tribunal Inland Revenue addressed the issue of misdeclaration in the context of the Customs Act, 1969. The petitioner, MESSRS FAZAL ELLAHI, contested the Additional Collector's order claiming that their self-assessment was correct and that the Customs authorities failed to properly assess the classification of their exported goods, which were declared as waste scrap of brass. The tribunal found that the Customs officers had the primary responsibility to determine the correct PCT heading. The decision underscores the importance of accurate self-assessment by exporters and clarifies that mere misclassification does not amount to misdeclaration without a demonstrable loss of revenue. This case highlights the principles of fairness and equality before the law, in alignment with constitutional provisions, ensuring that exporters are treated equitably under similar circumstances. The outcome reinforces the notion that technical errors should not penalize taxpayers if there is no material falsity in the declarations made. As such, the tribunal's ruling serves as a precedent for similar cases involving customs misdeclaration claims and emphasizes the need for transparency and accountability in customs procedures. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
MESSRS FAZAL ELLAHI PROP. OF TRADING KING,
ADDITIONAL COLLECTOR OF CUSTOMS
|
| Judges |
MUHAMMAD ARIF MOTON
|
| Lawyers |
Nadeem Ahmed Mirza,
Shahid Dasti
|
| Petitioners |
MESSRS FAZAL ELLAHI PROP. OF TRADING KING, KARACHI
|
| Respondents |
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER CUSTOMS
|
| Citations |
2011 SLD 894,
2011 PTCL 269,
2011 PTD 79
|
| Other Citations |
2007 PTD 1804,
2008 PTD 60,
2008 PTD 578,
2009 PTD 762,
2009 PTD (Trib.) 1263,
2009 PTD 1978,
1998 MLD 650,
2003 PTD 2821,
PLD 1996 Kar. 68
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
131
|