The court further held that when a dispute concerns simply the interpretation of the law
ISLAMABAD:
The Supreme Court has ruled that proceedings under Section 32 of the Customs Act 1969 cannot be commenced 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 the 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.
