DASTAGIR ENGINEERING vs COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S — 2022 PTD 1139 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1139 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: DASTAGIR ENGINEERING vs COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S
Provisions referred to: S. 32---M; HS Code

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

DASTAGIR ENGINEERING VS COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S.32---Mis-declaration---Mens rea---Imposition of penalty---Wrong classification---Scope---Where department had accepted the classification claimed by importer instead of objecting and refusing the assessment or issuing any show cause notice at the time of clearance of goods, High Court observed that merely for the fact that some other HS Code was mentioned would not ipso facto mean that the element of mens rea was present making the importer liable for imposition of penalty.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English