| Case ID |
7388099e-f65a-45f1-8d92-e21d8a4bdf0b |
| Body |
View case body. Login to View |
| Case Number |
Customs Appeals Nos.497 and 498/LB of 2007 |
| Decision Date |
Jul 26, 2008 |
| Hearing Date |
Jul 01, 2008 |
| Decision |
The Appellate Tribunal set aside the order in appeal and remanded the case to the Collector (Appeals) for de novo consideration. The Tribunal found that the charges against the appellant were based on information from the Engineering Development Board communicated through the Central Board of Revenue, without the actual survey report being made available to the appellant. The Tribunal emphasized the necessity of scrutiny of relevant records before determining the case and imposing duties and taxes. It was concluded that the appellant had the right to request the evidence that formed the basis of the show-cause notice, and that the failure to provide such evidence compromised the fairness of the proceedings. |
| Summary |
In the case of Customs Appeals Nos.497 and 498/LB of 2007, the Appellate Tribunal Inland Revenue addressed a dispute involving the appellant, Pak Hero Industries Pvt. Limited. The core issue arose from allegations of failing to meet indigenization targets as per the Deletion Programme set by the Engineering Development Board. The Tribunal found that the show-cause notice issued to the appellant was based on information relayed by the Central Board of Revenue, which had not been substantiated with the actual survey findings of the Engineering Development Board. The appellant contended that they had achieved the required targets and that the evidence supporting the allegations had not been disclosed to them, thus hindering their ability to defend against the charges. The Tribunal ruled in favor of the appellant, emphasizing the need for transparency and the right to access evidence. This decision underscores the importance of due process in customs law and the necessity for authorities to provide clear substantiation for claims made against businesses. The case serves as a significant precedent regarding the rights of appellants in customs disputes and the procedural obligations of tax authorities. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
DR. RIAZ MAHMOOD, MEMBER (JUDICIAL),
SAEED AKHTAR, MEMBER (TECHNICAL)
|
| Lawyers |
Mian Abdul Ghaffar,
Malik Muhammad Arshad
|
| Petitioners |
Mian Abdul Ghaffar,
Malik Muhammad Arshad
|
| Respondents |
Amir Haider
|
| Citations |
2009 SLD 668,
2009 PTD 364,
(2008) 98 TAX 225
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32(3A
|