| Citation(s) |
|---|
| 2013 SLG 2014 2013 SLD 2014 2013 PTD 1835 2013 PTCL 722 |
Appellate Tribunal Inland Revenue
Custom Appeals Nos.237/LB and 238/LB of 2012 and C.As. Nos.30/LB, 31/LB of 2013, decision dated: 28-07-2013, hearingDATE ; 28-05-2013.
CH. NIAMAT ULLAH CHAIRMAN/MEMBER, JUDICIAL AND CH. MUHAMMAD ASGHAR PASWAL MEMBERS, JUDICIAL
Mian Abdul Ghaffar Malik Muhammad Arshad, Raza Ahmed and Abdul Salam Sajid for Appellants. S.M. Abbas Jafferi, I.O. for
Respondent.
Custom Appeals Nos.237/LB and 238/LB of 2012 and C.As. Nos.30/LB, 31/LB of 2013, decision dated: 28-07-2013, hearingDATE ; 28-05-2013.
CH. NIAMAT ULLAH CHAIRMAN/MEMBER, JUDICIAL AND CH. MUHAMMAD ASGHAR PASWAL MEMBERS, JUDICIAL
Mian Abdul Ghaffar Malik Muhammad Arshad, Raza Ahmed and Abdul Salam Sajid for Appellants. S.M. Abbas Jafferi, I.O. for
Respondent.
Messrs AUTOMOTIVE PRODUCTS (PVT.) LTD and othersvsMUHAMMAD IJAZ and others
Law: Customs Act, 1969
Section: 179
(a) Customs Act (IV of 1969)----S. 179(3)(4)---Order of Collector extending time for decision of ease by Adjudicating Officer after expiry of period of limitation prescribed therefore---Validity---Proceedings before Adjudicating Officer had already abated due to expiry of limitation---Collector could pass such order within limitation period prescribed under S. 179(3) of Customs Act, 1969---Such extension of time would be immaterial in circumstances. Abdul Zaheer and others v. Director-General, Pakistan Coast Guards and 4 others PLD 1990 Kar. 412; Haji Noor-ul-Haq v. Collector of Customs and others 1998 MLD 650; Messrs Super Asia Muhammad Din and Sons (Pvt.) Ltd. v. The Collector Sales Tax Gujranwala and another 2008 PTD 60; Messrs Pace International Rawalpindi v. Secretary Revenue Division Islamabad 2006 PTD 340; CBR/Sales Tax Department v, Messrs Pace International Rawalpindi PTCL 2005 CL 841; Messrs Tanvir Weaving Mills v. Dy. Collector Sales Tax and 4 others 2009 PTD 762; Messrs Miraj Din v. Collector of Customs (Appeals), Excise and Sales Tax, Lahore and 2 others 2009 PTD 2004 and lrshad Ahmed and another v. Deputy Superintendent Customs (AIB) Lahore and 6 others 2012 PTD (Trib,) 47 ref. (b) Customs Act (IV of 1969)----S. 179(3)(4)---Decision of case by Adjudicating Officer---Extension of time by Collector without giving any reason therefore---Validity-" Such order of Collector for being short of statutory requirements could not be termed as a valid order---Illustration. Abdul Zaheer and another v. Director-General Pakistan Coast Guards and 4 others PLD 1990 Kar. 412; Haji Noor-ul-Haq v. Collector of Customs and others 1998 MLD 650 and Irshad Ahmed and another V. Faiz Ahmed Chaudhry, Deputy Superintendent Customs (AIB Lahore) and 6 others 2012 PTD (Trib.) 47 rel. (c) Customs Act (IV of 1969)---Ss. 32, 32-A, 162, 163 & 168(1)---Criminal Procedure Code (V of 1898), S. 58---S.R.O. 486(I)/2007, dated 9-6-2007---Mis-declaration of transactional value of imported goods by under-invoicing same---Search warrants obtained from Court at Karachi, raid conducted and record seized at Karachi by Superintendent, Intelligence and Investigation-FBR of Lahore…
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