HONDA ATLAS CARS PAKISTAN LIMITED vs APPELLATE TRIBUNAL Ss — 2021 PTD 1947 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1947 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: HONDA ATLAS CARS PAKISTAN LIMITED vs APPELLATE TRIBUNAL Ss

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

HONDA ATLAS CARS PAKISTAN LIMITED VS APPELLATE TRIBUNAL Ss. 32(1)(2) & 196 --- Notification SRO No.520(I)/94, dated 9-6-1994---Notification SRO No.436(I)/2001, dated 18-06-2001---Evaded/short levied duties---Show-cause notice, issuance of---Deletion Program---Authorities issued show cause notices to importers-taxpayers alleging violation of approved Deletion Program and concessionary notifications on import of CKD Kits of cars--- Validity--- Appellate authority remanded the matter for de novo consideration--- During pendency of proceedings before Appellate authority, proceedings were re-activated by authorities and importers-taxpayers were subjected to face proceedings twice on the same cause of action---Such aspect of the matter was not dilated upon by Customs Appellate Tribunal---High Court set aside judgment passed by Customs Appellate Tribunal as the same was non-speaking and material aspects were not dilated upon---High Court remanded the matter to Customs Appellate Tribunal for re-adjudication after providing opportunity of hearing--- Reference was allowed accordingly.

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