COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE vs NEW SHINWARI LIMITED Ss — 2021 PTD 2027 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 2027 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE vs NEW SHINWARI LIMITED Ss
Subject matter: Tax & Customs
Provisions referred to: S. 32; S. 156; S. 129

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

COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE VS NEW SHINWARI LIMITED Ss.32, 79, 129, 156(64) & 196---afghanistan Pakistan Transit Trade agreement---Reference---Mis-declaration---Goods in question were declared under afghan Pakistan Transit Trade agreement (aPTTa) but authorities seized the goods for mis-declaration---Validity---Offence under S.32 of Customs act, 1969, could not be constituted in absence of mens rea on the part of person transporting it to afghanistan when under aPTTa, therefore, it could not be put in operation--- Incorrect declaration of goods permissible under and transported under aPTTa did not constitute any offence under S.156 (64) of Customs act, 1969--- Less declared goods were neither for the purpose of consumption in Pakistan in violation of Customs act, 1969, nor it contravened any provision or S.129 of Customs act, 1969 and aPTTa--- High Court declined to interfere in findings of Customs appellate Tribunal as the same were factually correct and were not open to any exception---Reference was dismissed in circumstances.

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