| Case ID |
df43e493-5cdc-47b1-b3b3-f6020556fa54 |
| Body |
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| Case Number |
CUSTOMS APPEAL NO. 135/LB/2022 |
| Decision Date |
Apr 27, 2022 |
| Hearing Date |
Apr 25, 2022 |
| Decision |
The Customs Appellate Tribunal, after considering the arguments presented by both the appellant and the respondents, delivered its decision on the customs appeal filed by Sadam Khan. The case primarily revolved around the application of the Customs Act, 1969, particularly sections 2(kk) and 168(1). The Tribunal assessed the evidence and legal submissions, ultimately ruling in favor of the appellant, thereby addressing the key issues raised during the hearing. The Tribunal's order provided clarity on the interpretation of the relevant customs provisions, reinforcing the legal principles applicable to similar cases in the future. |
| Summary |
This case pertains to Customs Appeal No. 135/LB/2022, heard by the Customs Appellate Tribunal, Bench-II, Lahore. The appellant, Sadam Khan, challenged the decision of the Additional Collector of Customs regarding certain customs duties. The Tribunal examined the nuances of the Customs Act, 1969, particularly focusing on sections 2(kk) and 168(1). The hearing took place on April 25, 2022, and the decision was rendered on April 27, 2022. The Tribunal, led by MR. MUHAMMAD AAMER, highlighted significant interpretations of customs regulations, impacting future customs adjudications. The case emphasized the importance of legal representation, with advocates Rana Rehan and Ch. Imtiaz Elahi representing the appellant and the respondents, respectively. This case serves as a pivotal reference for understanding customs law in Pakistan. |
| Court |
Customs Appellate Tribunal, Bench-II, Lahore
|
| Entities Involved |
|
| Judges |
MR. MUHAMMAD AAMER
|
| Lawyers |
Rana Rehan,
Ch. Imtiaz Elahi
|
| Petitioners |
Sadam Khan
|
| Respondents |
Additional Collector of Customs (Adjudication), Lahore,
Collector, Model Customs Collectorate, Sambrial,
Assistant Collector, ASO, MCC, Sambrial,
Superintendent, ASO, MCC, Sambrial
|
| Citations |
2023 SLD 6741
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
2(kk),
168(1)
|