| Case ID |
e1163a5e-ce07-43fd-8438-67db462a4a70 |
| Body |
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| Case Number |
Spl. Cust. Ref. A368/2019 |
| Decision Date |
Sep 19, 2023 |
| Hearing Date |
Sep 19, 2023 |
| Decision |
The case revolves around the interpretation and application of the Customs Act of 1969, specifically focusing on sections 4, 32, 80, and 192. The court examined the arguments presented by the Collector of Customs against M/s. Excel Health Care Laboratories (Pvt) Ltd. The decision emphasized the importance of compliance with customs regulations and the implications of non-compliance. The tribunal's ruling was delivered after careful consideration of the legal provisions and the evidence presented during the hearing. The outcome aims to reinforce the adherence to customs laws in the region, ensuring that entities respect the legal frameworks governing import and export activities. |
| Summary |
In the case of Spl. Cust. Ref. A368/2019, the Appellate Tribunal Inland Revenue in Lahore addressed significant issues under the Customs Act, 1969. The tribunal, presided over by Mr. Justice Muhammad Junaid Ghaffar and Justice Ms. Sana Akram Minhas, evaluated the legal arguments from both sides concerning customs regulations. The case highlights the necessity for businesses to comply with customs laws to avoid sanctions and penalties. The tribunal's decision serves as a crucial precedent for similar cases, emphasizing the role of customs authorities in regulating trade practices. This ruling is expected to influence future cases involving customs compliance and enforcement, making it a vital reference for legal practitioners and businesses alike. As the commerce landscape evolves, understanding customs law becomes increasingly important for companies engaging in international trade, and this case underscores that imperative. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector of Customs,
M/s. Excel Health Care Laboratories (Pvt) Ltd.
|
| Judges |
Mr. Justice Muhammad Junaid Ghaffar,
Justice Ms. Sana Akram Minhas
|
| Lawyers |
Mr. M. R. Sethi,
Mr. Pervaiz Iqbal Kansi
|
| Petitioners |
Collector of Customs
|
| Respondents |
M/s. Excel Health Care Laboratories (Pvt) Ltd.
|
| Citations |
2023 SLD 6731
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
4,
32,
80,
192
|