| Case ID |
e36baa1c-63b5-4d19-b7de-389d3bf470e4 |
| Body |
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| Case Number |
Special Customs Appeal No. 354 of 2007 |
| Decision Date |
Jun 16, 2010 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the Special Customs Reference Application filed by the applicant, MESSRS SUPREME TUBE INDUSTRIES, KARACHI, against the order passed by the Customs Excise & Sales Tax Appellate Tribunal Karachi. The court upheld the Collector's order of confiscation of goods imported by the applicant, which were found to be banned. The applicant had admitted to importing these items and was willing to pay a fine equivalent to 25% of the ascertained value. The court determined that the proceedings followed due process and there was no violation of natural justice. The typographical error in the show-cause notice regarding the value of goods was deemed inconsequential as the applicant was aware of the nature of the goods and the associated legal implications. Consequently, the court ruled that the appeal lacked merit and answered the raised questions of law in favor of the respondents. |
| Summary |
This case involves MESSRS SUPREME TUBE INDUSTRIES, KARACHI, which filed an appeal against the confiscation of goods imported from South Africa, deemed banned under the Customs Act, 1969. The central issue revolved around the valuation of these goods, which was reportedly misstated in the show-cause notice. The court emphasized the importance of maintaining legal integrity in customs proceedings. The decision underscores the necessity for importers to be vigilant and compliant with customs regulations to avoid penalties. The judgment reinforces the legal principle that an importer cannot exploit typographical errors to negate their responsibilities. The ruling highlights the balance between enforcement of customs laws and the rights of importers, affirming that due process was observed throughout the proceedings. This case is significant for stakeholders in the customs and trade sectors, as it reiterates the consequences of importing banned items and the legal repercussions that follow. Keywords include customs law, import compliance, legal proceedings, and tribunal decisions. |
| Court |
Sindh High Court
|
| Entities Involved |
COLLECTOR OF CUSTOMS,
SUPREME TUBE INDUSTRIES, KARACHI
|
| Judges |
GULZAR AHMED, JUSTICE,
IRFAN SAADAT KHAN, JUSTICE
|
| Lawyers |
Amir Malik,
Raja Muhammad Iqbal
|
| Petitioners |
MESSRS SUPREME TUBE INDUSTRIES, KARACHI
|
| Respondents |
COLLECTOR OF CUSTOMS, (ADJUDICATIONI) AND 2 OTHERS
|
| Citations |
2010 SLD 709,
2010 PTD 1703,
2011 PTCL 167
|
| Other Citations |
Collector v. Ms. Rahim Din 1987 SCMR 1840,
Ms. Mansab Ali v. Amir Ali PLD 1971 SC 124,
PLD 1979 SC 124,
2006 PTD 2609,
PLD 2005 SC 461
|
| Laws Involved |
Customs Act, 1969,
Customs Rules, 2001
|
| Sections |
156,
110,
125
|