SC limits customs action over misdeclaration
The Supreme Court of Pakistan has ruled that customs authorities cannot initiate proceedings for misdeclaration without proof of fraud or deliberate intent. The court also clarified that disputes based solely on legal interpretation are subject to strict limitation periods.
Why it matters
This ruling limits the discretionary power of customs officials and provides legal protection for businesses against arbitrary enforcement.
--> Home Pakistan SC limits customs action over misdeclaration Court further held that where a dispute relates merely to the interpretation of law
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The Supreme Court has ruled that proceedings under Section 32 of the Customs Act, 1969 cannot be initiated unless the Customs Department establishes deliberate misdeclaration, false documentation or fraud.
The court further held that where a dispute relates merely to the interpretation of law, a show-cause notice issued after the prescribed limitation period is legally ineffective.
According to detailed written judgments, a three-member bench comprising Chief Justice Yahya Afridi, Justice Muhammad Shafi Siddiqui and Justice Mian Gul Hassan Aurangzeb decided two separate customs-related cases.
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