JADOON TRADING COMPANY vs The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss — 2023 PTD 850 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2023 PTD 850 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: JADOON TRADING COMPANY vs The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss
Subject matter: Tax & Customs

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

JADOON TRADING COMPANY VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss.32 & 16---Mis-declaration---Power to prohibit or restrict importation and exportation of goods---Scope---Appellant imported residue solvent---Department found the material to be petrol, high speed diesel and fuel oil---Since the fuel oils were importable only by approved oil marketing companies according to Serial No. 02, Part II of Appendix B to Import Policy Order, 2020, therefore, the goods were confiscated---Validity---No proper test was ever conducted to ascertain the exact nature of the impugned goods---Laboratory report was not sought to ascertain the description or nature of the impugned sample rather a reference was sent to the laboratory to ascertain whether the sample was petrol, diesel or fuel oil---Irresponsible handling of the matter resulted into a very unspecific report which neither pointed out the percentage of Aliphatic or Aromatic Hydrocarbons in the sample nor the specific grade/number of fuel---Order-in-original was passed without ascertaining the facts thoroughly, as such, the same was set aside---Appeal was disposed of accordingly. Head NotesCase Description

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