COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S — 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S
Provisions referred to: S. 32---M; S. 32

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

COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S.32---Mis-declaration---Scope---Reading of S.32 clearly indicates that it is related to a situation where a person makes any statement or files any document which is false in any material particular by reason of which any duty or charge is not levied or short levied or is refunded---In such event, the Customs Authority is empowered to issue to the person concerned a notice to show-cause why he should not pay the loss of revenue suffered by the Department and after giving him a hearing beside any other action under law, order payment of the same, if a case is made out---Entire provision revolves around the central point of loss of revenue suffered by the Customs Department on account of conduct of any person.

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