| Case ID |
e22e589a-e8cf-4dc9-b734-b17d1e550d4d |
| Body |
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| Case Number |
Customs Appeals Nos. K-3865, K-7080, K-7081 of 202 |
| Decision Date |
May 12, 2022 |
| Hearing Date |
Mar 02, 2022 |
| Decision |
The Customs Appellate Tribunal allowed the appeal filed by M/s. Coastex (Pvt.) Ltd., remitting the penalty imposed by the Customs authorities. The Tribunal found that the user ID of the appellant was misused and that the goods in question were meant for Export Processing Zones, which are exempt from customs duties and taxes. The Tribunal held that the imposition of penalties was unjustified as the goods did not fall into the prohibited category, and the allegations of mis-declaration were not substantiated. The decision emphasized the need for proper jurisdiction and adherence to the legal framework governing Export Processing Zones. |
| Summary |
This case revolves around the appeals filed by Coastex (Pvt.) Ltd. against penalties imposed by customs authorities for alleged mis-declaration of goods intended for Export Processing Zones. The Customs Appellate Tribunal reviewed the evidence and determined that the penalties were unwarranted, as the goods were exempt from duties under the Customs Act. The Tribunal highlighted the misuse of the appellant's user ID in the process, reinforcing the importance of upholding legal protections for businesses operating within the Export Processing Zones framework. The ruling is significant as it clarifies the legal boundaries of customs jurisdiction and affirms the rights of businesses against unjust penalties. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Customs Authorities,
Coastex (Pvt.) Ltd.,
EPZA
|
| Judges |
ABDUL JABBAR QURESHI, MEMBER, JUDICIAL-I,
ABDUL BASIT CHAUDHARY, MEMBER TECHNICAL-I
|
| Lawyers |
Ghulamullah Shaikh,
Adnan Moton,
Tauseef Ahmed, A.O.
|
| Petitioners |
MESSRS COASTEX (PVT.) LTD.
|
| Respondents |
THE COLLECTOR OF CUSTOMS (ADJUDICATION-II) AND OTHERS
|
| Citations |
2022 SLD 2119,
2022 PTD 1645
|
| Other Citations |
Collector of Customs (Exports) v. R.A. Hosiery Works 2007 SCMR 1881,
Kamran Industries v. The Collector of Customs (Exports), Karachi and 4 others PLD 1996 Kar. 68,
Messrs Al-Hamel Edible Oil Limited and others v. Collector of Customs and others 2003 PTD 552,
Pakistan v. Hardcastle PLD 1967 SC 101,
Sikandar and Brothers v. Government of Pakistan PLD 1986 Kar. 3783,
Finest Corporation v. Collector of Customs PLD 1990 Kar. 338
|
| Laws Involved |
Customs Act, 1969,
Customs Rules, 2001
|
| Sections |
32,
32A,
138,
86,
87,
88,
89,
226
|