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COLLECTOR OF CUSTOMS vs CUSTOMS APPELLATE TRIBUNAL S — 2022 PTD 1153 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 1153 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS vs CUSTOMS APPELLATE TRIBUNAL S
Subject matter
Tax & Customs
Provisions referred to
S. 180---I

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 VS CUSTOMS APPELLATE TRIBUNAL S.180---Issuance of show-cause notice before confiscation of goods or imposition of penalty---Scope---Purpose of serving show-cause notice on a taxpayer is to notify him of the case against him---When such a document contains incomplete information it can seriously prejudice the taxpayer's defence.

Other judgments reported in 2022 PTD

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