ATEEQ AUTOS vs The COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (APPEALS) Ss — 2023 PTD 1090 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

Case information

Citation: 2023 PTD 1090 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI
Year: 2023
Reporter: PTD
Parties: ATEEQ AUTOS vs The COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (APPEALS) Ss
Subject matter: Criminal

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

ATEEQ AUTOS VS The COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (APPEALS) Ss. 32, 25, 79 & 80---Mis-declaration---Value and description of imported goods (specific size of pneumatic tires of rubber)---PCT heading, finalization of---Department alleged subject goods were for light truck whereas importers/appellants claimed the tires were useable in construction, mining or industrial handling vehicles or machinery---Held, that no mens rea was found , in the present case, on the part of the appellants---Impugned orders passed by Adjudicating Authority and Collector (Appeals), having been infested with legal infirmities, were set-aside---Clearance Collectorate was directed to finalize the assessment in light of Manufacturers' Catalogues as well as in accordance with Import Policy Order---Appeals were accepted. Head NotesCase Description

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