| Case ID |
f6596fca-2847-41cf-9dc0-9028f96018ba |
| Body |
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| Case Number |
Customs References Nos.100-P to 108-P, 181-P and 1 |
| Decision Date |
May 31, 2023 |
| Hearing Date |
May 31, 2023 |
| Decision |
The Peshawar High Court dismissed the reference filed by the Collector of Customs, as the Customs Appellate Tribunal had set aside the extra duties and taxes imposed against the respondents. The court held that the appeal was based on extraneous considerations and that the Customs Appellate Tribunal had no authority to adjudicate on issues that were not presented in the original show-cause notice. The judgment emphasized that the appellate authority could only address issues that were directly and substantially part of the initial adjudication. As such, the court declined to interfere with the Tribunal's decision, leading to the dismissal of the reference in question. |
| Summary |
The case revolves around Customs References Nos.100-P to 108-P, 181-P and 182-P of 2020, decided by the Peshawar High Court on May 31, 2023. The primary legal framework involved includes the Customs Act, 1969, and the Imports and Exports (Control) Act, 1950. The petitioners, represented by the Collector of Customs, challenged the decision of the Customs Appellate Tribunal which had set aside additional duties and taxes imposed on the respondents, Muhammad Arif and another. The court examined the procedural aspects of the appeal process, emphasizing the importance of adhering to statutory guidelines and the limitations of appellate jurisdiction. The decision highlighted the necessity for proper adjudication in customs matters and the implications of extraneous considerations in legal proceedings. This case serves as a critical reference for understanding customs law and the appeals process within the jurisdiction of the Peshawar High Court, reinforcing the principles of procedural fairness and legal authority in tax matters. |
| Court |
Peshawar High Court
|
| Entities Involved |
Not available
|
| Judges |
ABDUL SHAKOOR,
SYED ARSHAD ALI
|
| Lawyers |
Ishtiaq Ahmad (Junior),
Aamir Bilal
|
| Petitioners |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
|
| Respondents |
ANOTHER,
MUHAMMAD ARIF
|
| Citations |
2024 SLD 261,
2024 PTD 316
|
| Other Citations |
Collector Central Excise and Land Customs and another v. Rahm Din 1987 SCMR 1840,
Commissioner Inland Revenue, Zone-II, Peshawar v. Messrs Pakistan Mineral Water Bottling (Pvt.) Limited, Swabi 2019 PTD 1219,
Abu Bakar Siddique v. Collector of Customs and others 2002 CLC 1066,
Dr. Muhammad Yousaf v. Commissioner of Income Tax 2006 PTD 590,
Commissioner Inland Revenue, Zone-II Regional Tax Office-II v. Messrs Sony Traders Wine Shop 2015 PTD 2287
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
193,
32,
194A,
3(1),
3(3),
32(1),
32(1)(a),
32(3A),
156(1)(1)(i),
156(1)(1)(14),
196(5)
|