| Citation(s) |
|---|
| 2024 SLG 3010 2024 SLD 3010 2024 PTD 705 |
Customs Appellate Tribunal
Customs Appeals Nos. K-99, K-142 of 2021, decided on 12th March, 2022. Date of hearing: 3rd February, 2022.
PRESENT: ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I AND ABDUL BASIL CHAUDHARY, MEMBER TECHNICAL-I.
M. Afzal Bhatti for Appellant (in Customs Appeal No.K-99 of 2021). Zeeshan, A.O. for
Respondent (in Customs Appeal No.K-99 of 2021). Zeeshan, A.O. for Appellant (in Customs Appeal No.K-142 of 2021). M. Afzal Bhatti, A.O. for
Respondents (in Customs Appeal
Customs Appeals Nos. K-99, K-142 of 2021, decided on 12th March, 2022. Date of hearing: 3rd February, 2022.
PRESENT: ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I AND ABDUL BASIL CHAUDHARY, MEMBER TECHNICAL-I.
M. Afzal Bhatti for Appellant (in Customs Appeal No.K-99 of 2021). Zeeshan, A.O. for
Respondent (in Customs Appeal No.K-99 of 2021). Zeeshan, A.O. for Appellant (in Customs Appeal No.K-142 of 2021). M. Afzal Bhatti, A.O. for
Respondents (in Customs Appeal
TAJ MUHAMMAD AFRIDI AND OTHERS
VS
THE COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOM HOUSE KARACHI AND OTHERS
Law: Customs Act, 1969
Section: 32,32(1),32(2),32-A,32(A)(2),32(5)
Law: Income Tax Ordinance, 2001
Section: 148(5)
Law: Sales Tax Act, 1990
Section: 2(46)(d)
2024 P T D (Trib.) 705 [Customs Appellate Tribunal] (a) Customs Act (IV of 1969)---Ss. 32 & 32-A--Mis-declaration--Fiscal fraud--Limitation--Scope--Importer was accused of intentionally concealing the true price of a vehicle and re-exporting it with the intention of re-importing it at a lower declared value, thereby depriving the government of its legitimate revenue--Validity of these allegations was called into question based on the relevant date defined in subsection (5) of S. 32, which specified a five-year time limit from the date of goods clearance--In the particular case, the manual goods declaration was filed in 2013, while the show- cause notice was issued in 2020, more than seven years after the goods declaration was filed--As a result, the show cause notice lacked legal merit and was issued beyond the stipulated time period mentioned in Ss.32(l) & 32(2) of the Customs Act, 1969--Furthermore, S. 32-A(2) clearly states that a show-cause notice must be issued within 180 days of detection--However, in this case, the show-cause notice was issued after one year and seven months, making it time-barred--Department had not provided any explanation for this significant delay--Appeal filed by the importer was allowed, and the department’s appeal was dismissed, in circumstances. 2007 PTD 117; Messrs Super Asia Muhammad Din & Sons (Pvt.) Ltd. v. Collector of Sales Tax Gujranwala 2008 PTD 60; 2017 PTD 1756; Khalid Mehmood v. Collector of Customs, Customs House, Lahore 1999 SCMR 1881; Honorable Sindh High Court’s case 2007 PTD 117; Adamjee Jute Mills v. Province of East Pakistan PLD 1959 SC 272; Gouranga Mohan Sikdar v. Controller PLD 1970 SC 158; Mollah Ejahar Ali v. Government of East Pakistan PLD 1970 SC 173; Muhammad Ibrahim Khan v. Secretary 1984 SCMR 1014; Messer Mujahid Soap and Chemical Industries (Pvt.) Ltd. v. Customs Appellate Tribunal Bench-I, Islamabad and others 2019 SCMR 1735 = 2019 PTD 1961 and Collector of Sales Tax v. Super Asia Mohammad Din and Sons 2017 SCMR 1427 ref. (b) Customs Act (IV of 1969)----S. 32--Mis-declaration--Scope--Penalty cannot be imposed without establishing an act of the importer which knowingly violates the law and…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492