Lahore High Court Gives Big Relief to Business Owners Facing Raids by Tax Authorities

In practice, the Lahore High Court has declared late-night customs raids on tire traders' shops and warehouses illegal, setting aside the seizure of goods carried out without after mandatory procedures.

Key points

• It additionally held that actions taken in violation of Section 163 of the Customs Act and Section 103 of the Code of Criminal Procedure would be invalid.
• According to the judgment, the raids violated the Federal Board of Revenue's standard operating procedures.
• The bench further ruled that a seizure inventory prepared without the owner and independent witnesses present had no legal standing.
• Allowing the petition, the court invalidated the disputed seizures and emphasized that customs enforcement must follow the procedures prescribed by law.
• The court held that breaking shop locks and confiscating goods in the owners' absence amounted to a serious violation of the law.

In practice, a two-member bench comprising Justice Muzammil Akhtar Shabbir and Justice Syed Ahsan Raza Kazmi issued the ruling on a constitutional petition filed by Ataullah and 10 other traders challenging the customs action. Lahore High Court Bans Arrests in Court Premises.

In practice, the court held that breaking shop locks and confiscating goods in the owners' absence amounted to a serious violation of the law. Customs authorities cannot remove goods by forcing entry without completing the required legal process.

According to the judgment, the raids violated the Federal Board of Revenue's standard operating procedures. The court remarked prior approval from the chief collector or director general is required for nighttime raids.

It additionally held that actions taken in violation of Section 163 of the Customs Act and Section 103 of the Code of Criminal Procedure would be invalid. Lahore High Court Gets Petition to Ban Smart Glasses.

Notably, the bench further ruled that a seizure inventory prepared without the owner and independent witnesses present had no legal standing. Traders must additionally be given an opportunity to produce documents establishing the legality of their goods before action is taken.

Allowing the petition, the court invalidated the disputed seizures and emphasized that customs enforcement must follow the procedures prescribed by law. Stay Connected with ProPakistani. Obtain the latest news and stories wherever you prefer. Follow on Google Discover. Follow on Google News Join WhatsApp. See more ProPakistani stories in Google Search and Top Stories.

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