| Citation(s) |
|---|
| 2025 SLG 1787 2025 SLD 1787 = 2025 PTD 596 |
Customs Reference No. 40-P of 2018, decided on 6th June, 2023. Date of hearing: 6th June, 2023.
ABDUL SHAKOOR, JUSTICE AND SYED ARSHAD ALI, JUSTICE
Abdur Rauf Rohaila for Petitioner. Qazi Danish Ali for
Respondent.
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
VS
M/S DEANS INDUSTRIES, INDUSTRIAL ESTATE, PESHAWAR
Law: Customs Act, 1969
Section: 156(1)(14),179,179(3),196
Law: Sales Tax Act, 1990
Section: 32(2)(2A),33
SUMMARY;
The Collector Customs, Peshawar, filed a Custom Reference under Section 196 of the Customs Act, 1969, challenging the decision of the Customs Appellate Tribunal dated 25.09.2018. The case pertained to an audit observation whereby the respondent (M/s. Deans Industries Pvt. Ltd.) and their clearing agent allegedly evaded duty/taxes amounting to Rs. 3,812,260 by violating Section 32(2)(2A) of the Customs Act, 1969, and Section 3 of the Sales Tax Act, 1990.
Pursuant to the show-cause notice issued on 14.07.2014, the Order-in-Original was passed on 28.04.2015. The Tribunal allowed the appeal, setting aside the Order-in-Original on the grounds of limitation under Section 179(3) of the Customs Act.