| Case ID |
431dbff4-6e6c-4af6-8471-b82efbf13551 |
| Body |
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| Case Number |
Custom Appeal No.K-414 of 2005 |
| Decision Date |
May 22, 2012 |
| Hearing Date |
Apr 06, 2012 |
| Decision |
The Customs Tribunal ruled in favor of the appellant, Messrs Abdul Majeed, as the show-cause notice issued against him was declared void due to legal infirmities. It was determined that the notice did not specify the charges against him or outline his role in the alleged mis-declaration and fiscal tax fraud. The tribunal emphasized that the principles of justice and the provisions of law must be followed in such proceedings, stating that if a particular procedure is required, it must be adhered to strictly. As a result, the orders stemming from the void notice were annulled to the extent of the appellant only. |
| Summary |
In the case of Custom Appeal No.K-414 of 2005, the Customs Tribunal addressed allegations of mis-declaration and fiscal tax fraud against the clearing agent, Messrs Abdul Majeed. The tribunal highlighted significant procedural deficiencies in the issuance of the show-cause notice, which failed to specify charges or directly implicate the appellant. The ruling underscored the necessity for clear and specific allegations in customs proceedings, aligning with established legal principles that protect the rights of individuals against unjust accusations. The tribunal's decision to annul the orders related to the appellant reflects a commitment to uphold justice and ensure that legal processes are followed correctly, setting a precedent for future cases involving customs law violations. The case emphasizes the importance of due process in legal adjudications, particularly in customs and taxation matters. Keywords such as 'customs law', 'mis-declaration', 'tax fraud', and 'legal rights' are essential for understanding the implications of this ruling. |
| Court |
Customs Tribunal
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD NADEEM QURESHI (MEMBER JUDICIAL-I),
MS. KAUSAR SULTANA HUSSAIN (MEMBER JUDICIAL-III)
|
| Lawyers |
Not available
|
| Petitioners |
Messrs ABDUL MAJEED
|
| Respondents |
COLLECTOR OF CUSTOMS (ADJUDICATION-II), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, KARACHI
|
| Citations |
2012 SLD 1163,
2012 PTD 1966
|
| Other Citations |
Muhammad Sadquain v. Collector of Customs (Appraisement), Karachi 2006 PTD 2742,
2005 PTD (Trib.) 10,
2005 PTD (Trib.) 196,
Messrs Exide Pakistan Limited, Karachi v. Deputy Collector (Adjudication-III), Karachi and others 2004 PTD 1449,
Adam v. Collector of Customs, Karachi PLD 1969 SC 446,
The Collector Central Excise and Land Customs and others v. Rahm Din 1987 SCMR 1840,
Collector Central Excise and Land Customs v. Rahm Din 1987 SCMR 1840,
Messrs Exide Pakistan Ltd., Karachi v. Deputy Collector (Adjudication-III), Collectorate of Customs, Sales Tax and Central Excise (Adjudication), 2004 PTD 1449,
PLD 2005 SC 842
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
32,
32-A,
156(1)(14),
168,
171,
180,
194-A
|