| Case ID |
42f41562-5bd0-449a-acea-4d2200544dca |
| Body |
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| Case Number |
Cust. A. No. K-2177 of 2016 |
| Decision Date |
Jun 05, 2017 |
| Hearing Date |
Feb 02, 2017 |
| Decision |
The Customs Appellate Tribunal dismissed the appeal filed by the Appellant Department against the Order-in-Appeal No. 1064/2016 dated 05-10-2016. The court held that the goods had been properly assessed under section 80 of the Customs Act, 1969, and that the Appellant Department had failed to legally prove its case. The Tribunal emphasized that once the goods were assessed and removed from the customs area, they could not be reassessed. The actions taken by the department were deemed unlawful, and the supervisory officers were advised to take appropriate action against those responsible for the illegalities. The appeal was found to be without merit, and the Order-in-Appeal was upheld. |
| Summary |
This case revolves around the appeal filed by the Collector of Customs against the Order-in-Appeal No. 1064/2016 concerning the reassessment of imported goods, specifically 'Crude Degummed Soyabean Oil'. The Customs Appellate Tribunal examined the legality of the actions taken by the Appellant Department, which had sought to reassess the value of goods that had already been assessed and cleared. The Tribunal found that the goods had been assessed under Section 80 of the Customs Act, 1969, and that the department could not reopen the assessment once the goods had been removed from the customs area. The decision underscores the importance of adhering to legal provisions regarding customs assessments and the limitations placed on amendments post-clearance. The ruling is significant for customs law, particularly regarding the rights of importers and the obligations of customs officials. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Collector of Customs,
M/S. Shujabad Agro Industries (Pvt.) Limited
|
| Judges |
TAHIR ZIA, MEMBER, JUDICIAL-II,
MUHAMMAD NAZIM SALEEM, MEMBER TECHNICAL-II
|
| Lawyers |
Sajjad Rizvi, A.C. for Appellant Department,
M.H. Awan for Respondents
|
| Petitioners |
COLLECTOR OF CUSTOMS, KARACHI
|
| Respondents |
,
M/S. SHUJABAD AGRO INDUSTRIES (PVT.) LIMITED, KARACHI
|
| Citations |
2018 SLD 1214,
2018 PTD 882
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
29,
80,
81,
88(5),
193,
195
|