AMANULLAH vs The COLLECTOR OF CUSTOMS (APPEALS) S — 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) 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

AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) S.180---Issue of show-cause notice before confiscation of goods or imposition of penalty---Scope---Where the initial order or notice was void, all subsequent proceedings or superstructures built on it were also void---Where any adverse finding was given in the adjudication order on allegations or contentions or findings which were not incorporated in the show-cause notice, the entire proceedings would be rendere as void for reason of breach of principles of natural justice and law.

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