| Case ID |
e9af1c56-7c47-4fd5-ae88-157f4fc6d740 |
| Body |
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| Case Number |
Appeal No.22/CU/IB of 2014 |
| Decision Date |
Jul 15, 2014 |
| Hearing Date |
|
| Decision |
The appeal is accepted, and the impugned order in original dated 16.04.2014 has been set aside. The case involved the confiscation of goods due to alleged non-compliance with the Customs Act, 1969. The appellant was not given a Show Cause Notice, which violated their right to be heard. The court emphasized that every party aggrieved by an order has the right to appeal, regardless of whether they were a party in the original proceedings. The decision reinstates the fundamental principles of justice and due process in administrative and quasi-judicial matters, ensuring fairness in customs adjudications. |
| Summary |
The case revolves around the appeal filed by S.S. Corporation against the confiscation of goods under the Customs Act, 1969. The Appellate Tribunal, led by Chairman Chaudhary Muhammad Tariq, addressed the procedural flaws in the initial order, specifically the lack of a Show Cause Notice to the appellant. The case highlighted the critical importance of the right to be heard in legal proceedings, reiterating that all parties affected by a decision must be afforded due process. The goods in question included Indian Black/Green Tea and Iranian Dairy Whey Milk Powder, which were detained for lacking proper import documentation. The tribunal found that the initial adjudication failed to provide adequate opportunity for the appellant to defend their position, leading to the appeal's acceptance. The ruling reinforces the legal framework surrounding customs regulations and the necessity for compliance with procedural justice, ensuring that all stakeholders are treated fairly under the law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Lahore General Store,
Gamkol Karyana Store,
New Burq Transport Company
|
| Judges |
CHAUDHARY MUHAMMAD TARIQ
|
| Lawyers |
Mr. Sajid-ur-Rehman,
Mr. Agha Sabir Hussain S.I.O.
|
| Petitioners |
S.S. Corporation
|
| Respondents |
Additional Collector Customs(Adjudication),
The Deputy Director (Directorate General Intelligence & Investigation FBR Islamabad)
|
| Citations |
2014 SLD 1452,
2014 PTCL 760,
2015 PTD 1301
|
| Other Citations |
2009 SCMR 385,
PLD-1964 Sc 410
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
17,
26
|