2010 PLP 1394(1) (PTD)
Messrs PAK STAR INTERNATIONAL through Proprietor Versus COLLECTOR CUSTOMS, LAHORE and 3 others
| Citation | 2010 PLP 1394(1) (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Umar Ata Bandial, J |
| Parties | Messrs PAK STAR INTERNATIONAL through Proprietor Versus COLLECTOR CUSTOMS, LAHORE and 3 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2010 PLP 1394(1) (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2010 PLP 1394(1) (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Umar Ata Bandial, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2010 PLP 1394(1) (PTD) (Messrs PAK STAR INTERNATIONAL through Proprietor Versus COLLECTOR CUSTOMS, LAHORE and 3 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ch. Ishtiaq Ahmad Khan for Petitioner.
Headnotes / Summary
Ss. 202 & 215
Issuance of warrant of attachment for recovery of taxes, duties or penalties
Cause or ground of such demand neither mentioned in warrant nor first confronted to assessee
No recovery could be effected on basis of such warrant for not being a valid demand
Illustration.
Judgment & Decree
The petitioner is in receipt of warrant of attachment dated 2-4-2010 issued by respondent No.2. That notice fails to state the adjudication order or other legal instrument whereby the petitioner is being subject to recovery or Rs.2,82,
410. The petitioner has asked the respondents on 27-3-2010 for the requisite information but in vain. Recovery of taxes, duties or penalties must be effected pursuant to a legally valid demand. It is noted from the warrant of attachment that no cause or ground for such demand is mentioned therein. The respondents are duty bound to act strictly in accordance with law. No recovery shall be effected from the petitioner unless the grounds or basis for its creation is first confronted to the petitioner.