| Case ID |
44e82d3e-e6c9-487e-9621-9f89267b64f0 |
| Body |
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| Case Number |
Cus. 361/PB of 2010 |
| Decision Date |
Nov 08, 2012 |
| Hearing Date |
Sep 12, 2012 |
| Decision |
The appeal filed by Messrs Khyber Tea and Foods Company was allowed, overturning the previous confiscation of goods. The tribunal found that the Customs Authorities failed to provide adequate evidence to prove that the black tea was smuggled. The court emphasized the importance of lawful documentation and burden of proof, stating that the appellant had demonstrated valid import and purchase documents. The tribunal directed the Customs Authorities to calculate the sales proceeds payable to the appellant. The judgment highlighted procedural lapses by authorities, including failure to provide further hearing opportunities to the appellant, and concluded that the entire proceedings were illegal due to lack of jurisdiction. |
| Summary |
In the case of Messrs Khyber Tea and Food Company vs. Collector of Customs, the Appellate Tribunal Inland Revenue addressed the issue of confiscated black tea allegedly smuggled into the country. The tribunal ruled in favor of the appellant, citing significant procedural errors by the Customs Authorities. The authorities failed to substantiate their claims of smuggling, as they did not present any evidence that the black tea was prohibited or restricted under the Import Policy. Furthermore, it was established that the appellant had complied with the Sales Tax Act, 1990, providing valid documentation for the tea's importation. The tribunal's decision underscores the importance of lawful possession and the burden of proof, establishing that the Customs Authorities did not fulfill their legal obligations. This case is significant for businesses involved in importing goods, as it clarifies the standards required for proving lawful import and possession. The judgment also touches on the legal intricacies of customs law and the rights of importers, making it a crucial reference for future cases involving similar issues. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector of Customs,
Khyber Tea and Food Company,
Anti-Smuggling Unit, Nowshera
|
| Judges |
Gulab Shah Afridi, Member (Judicial)
|
| Lawyers |
Atiqur Rehman, Advocate,
Pir Alam Shah, Consultant,
Fakhr-e-Alam, Managing Director for Appellants
|
| Petitioners |
Messrs Khyber Tea and Food Company, Peshawar
|
| Respondents |
Collector of Customs (Appeals), Peshawar,
Naseer Khan, Superintendent Customs
|
| Citations |
2013 SLD 291,
2013 PTD 327
|
| Other Citations |
Nosherwan v. Collector of Customs Peshawar PTCL 2005 CL 378(sic),
PLD 1968 Kar. 599,
PLD 1969 SC 53,
PLD 1977 Lah. 1318,
PLD 1975 Kar. 482,
2010 PTD 2086,
2010 PTD 465,
2003 SCMR 1505,
PLD 1972 SC 271,
1998 SCMR 1404,
1999 SCMR 412,
PLD 1998 SC 64,
PLD 1997 Lah. 1,
PLD 1995 Kar. 587,
PLD 1992 SC 455,
PTCL 2003 CL 599(sic),
PLD 1975 Kar. 782,
2005 PTD 23,
2008 PTD 1024 and 515,
2009 PTD 500,
2006 PTD 2177,
2006 PTD 534,
PLD 1971 SC 124,
2006 SCMR 783,
2007 SCMR 729,
2007 SCMR 1835,
2009 PTD 642,
2006 PTD 703,
2000 YLR 1108,
2005 PTD 1813,
1983 PCr.LJ 1351,
SAO No.175 of 2004 dated 11-10-2004,
2001 PTD 2097 = 2001 SCMR 1376,
2005 PTD (Trib.) 135 rel.
|
| Laws Involved |
Sales Tax Act, 1990,
Customs Act (IV of 1969),
Imports and Exports (Control) Act (XXXIX of 1950)
|
| Sections |
168,
169,
2(s),
6,
179,
187,
201,
168,
169,
2(s),
6,
179,
187,
201,
3(s)
|