AMANULLAH vs The COLLECTOR OF CUSTOMS (APPEALS) Ss — 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AMANULLAH vs The COLLECTOR OF CUSTOMS (APPEALS) Ss
Subject matter: Tax & Customs

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

AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.32 & 180---Mis-declaration---Issue of show cause notice before confiscation of goods or imposition of penalty---Scope---State functionaries have no power and authority to conduct fishing and roving inquires without possessing any definite and proper information, just in hope to unveil some concealment and illegality on the part of the tax payer/citizen---Before embarking upon any inquiry against citizen, the state functionary must already possess some definite material so as to establish any illegal action having been taken by the citizen.

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