| Case ID |
edba0e38-cbcf-4661-9160-39d09b301f82 |
| Body |
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| Case Number |
Special Customs Appeal No. 4 of 2003 |
| Decision Date |
Dec 23, 2003 |
| Hearing Date |
|
| Decision |
The appeal was directed against the order of the learned Customs, Excise and Sales Tax Appellate Tribunal, Karachi. The tribunal dismissed the appeal, confirming the order of outright confiscation of the consignment with an option to redeem the goods against 100% fine of the value of the consignment. The court found that the appellant failed to produce any evidence to substantiate the claim that the excess weight was due to the supplier's fault. The questions of law regarding motives to evade duties and taxes were considered, but the court concluded that the findings were based on facts established during the proceedings. |
| Summary |
This case revolves around the Customs Act of 1969, specifically Section 181, which discusses the redemption fine in cases of confiscation of goods. The appellant, M/S. Weave and Knit (PVT.) LTD., challenged the confiscation of their consignment due to discrepancies in declared and actual weight. The court examined the justification of the adjudicating officer and the appellate tribunal's orders, concluding that the appellant's failure to provide evidence undermined their claims. The decision emphasizes the importance of substantiating claims in customs disputes, particularly regarding evasion of duties and taxes. The ruling reinforces the interpretation of redemption fines based on attempted evasion rather than total consignment duties. Keywords: Customs Act, 1969, redemption fine, weight discrepancies, customs disputes, legal interpretation. |
| Court |
Sindh High Court
|
| Entities Involved |
M/S. WEAVE and KNIT (PVT.) LTD., KARACHI,
ADDITIONAL COLLECTOR OF CUSTOMS ADJUDICATIONII, KARACHI
|
| Judges |
MR. JUSTICE SHABBIR AHMED,
MR. JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI
|
| Lawyers |
Mr. Usman Shaikh,
Raja M. Iqbal
|
| Petitioners |
M/S. WEAVE and KNIT (PVT.) LTD., KARACHI
|
| Respondents |
ADDITIONAL COLLECTOR OF CUSTOMS ADJUDICATIONII, KARACHI
|
| Citations |
2005 SLD 558,
2005 PTCL 343
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
181
|