NEW SEA LINE INTERNATIONAL vs FEDERATION OF PAKISTAN Ss — 2021 PTD 1786 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1786 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: NEW SEA LINE INTERNATIONAL vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

NEW SEA LINE INTERNATIONAL VS FEDERATION OF PAKISTAN Ss.32 & 179---Customs Duty not levied due to any inadvertence, error or misconstruction, or short-levied or erroneously refunded---Mandatory issuance of show-cause notice to importer of such goods erroneously assessed---Scope---Petitioner impugned demand notices for payment of customs duty on goods, which per Department had been erroneously given benefit of a "Free Trade Agreement"---Validity---Admittedly no show-cause notice was issued to petitioner nor any determination was made by any appropriate officer before issuance of impugned demand notices, and without show-cause notice to petitioner such notices were in clear violation of Ss.32(3) & 32(4) of Customs Act, 1969---Impugned demand notices were set aside---Constitutional petition was allowed, accordingly.

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