| Case ID |
e1667503-8ed7-4a09-ba5b-ac6405280f3d |
| Body |
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| Case Number |
CUSTOMS APPEAL NO. 178/LB/2017 |
| Decision Date |
Apr 11, 2022 |
| Hearing Date |
Mar 30, 2022 |
| Decision |
The Customs Appellate Tribunal, in its decision dated April 11, 2022, addressed the customs appeal filed by M/s Shafi Sportwear against the Collector of Customs, Sialkot. The case highlighted the interpretation and application of Section 179(3) of the Customs Act, 1969. The Tribunal considered the arguments presented by both parties, focusing on the legality of the customs duties imposed and the compliance with regulatory requirements. Ultimately, the Tribunal's decision aimed to clarify the procedural aspects surrounding customs appeals and ensure adherence to the law, thereby reinforcing the principles of fair trade and compliance in customs operations. |
| Summary |
This case revolves around the customs appeal filed by M/s Shafi Sportwear, which challenged the decisions made by the Collector of Customs. The Customs Appellate Tribunal played a crucial role in interpreting the Customs Act, 1969, particularly Section 179(3). The Tribunal's decision is significant in establishing precedents for future customs disputes, ensuring that trade practices align with legal standards. This case highlights the importance of compliance with customs regulations and the rights of businesses to appeal against decisions that may adversely affect their operations. The ruling serves as a reminder of the need for transparency and fairness in customs administration. |
| Court |
Customs Appellate Tribunal, Bench-II, Lahore
|
| Entities Involved |
M/s Shafi Sportwear, Sialkot,
Collector of Customs, MCC, Sialkot,
Collector of Customs (Adjudication), Lahore
|
| Judges |
MR. MUHAMMAD AAMER
|
| Lawyers |
Mr. Arif Mehmood,
Mr. Muhammad Awais Kamboh
|
| Petitioners |
M/s Shafi Sportwear, Sialkot
|
| Respondents |
Collector of Customs, MCC, Sialkot,
Collector of Customs (Adjudication), Lahore
|
| Citations |
2023 SLD 6742
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
179(3)
|