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
Provisions referred to: Customs Act

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.180 & 168---Issue of show-cause notice before confiscation of goods or imposition of penalty---Seizure of things liable to confiscation---Scope---Section 180 of the Customs Act, 1969, mandatorily requires that the show-cause notice shall be issued for all proper, lawful and legal adjudication of any matter---When there no charge is alleged against the owner, the confiscation of goods or imposition of penalty is barred under the law---Consequently, adjudicating officer cannot pass order for confiscation of the goods.

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