PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

FAMOUS BRANDS (PVT.) LIMITED vs The CUSTOMS APPELLATE TRIBUNAL BENCH, LAHORE S — 2022 PTD 569 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 569 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
FAMOUS BRANDS (PVT.) LIMITED vs The CUSTOMS APPELLATE TRIBUNAL BENCH, LAHORE S
Subject matter
Tax & Customs
Provisions referred to
S. 19-

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

FAMOUS BRANDS (PVT.) LIMITED VS The CUSTOMS APPELLATE TRIBUNAL BENCH, LAHORE S.19-a---Presumption that incidence of duty has been passed on to the buyer---Scope---Shock Pad/consignment imported by applicant was found to be rubber sheets in rolls, therefore, it was assessed accordingly---applicant, after making payment of duties and taxes, got cleared the consignment without any objection and claim of refund---Later on, applicant filed a claim of refund which remained unsuccessful up till Customs appellate Tribunal---Contention of department was that the applicant had failed to prove that the burden of duty and taxes was not passed on to the end consumer---applicant, on the other hand, had submitted a letter issued by the end consumer wherein it was stated that all the taxes/duties/charges would be paid by the applicant under its own arrangements---Validity---applicant had neither brought anything to the contrary as required by S. 19-a of Customs act, 1969 nor had it fulfilled the later part of the section---Reference was decided against the applicant.

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English