The Court further held that when a dispute is simply about the interpretation of the law
ISLAMABAD:
The Supreme Court has held that proceedings under section 32 of the Customs Act, 1969 can only be initiated if the Customs Department establishes willful misrepresentation, false documents or fraud.
The court further held that when a dispute is merely over 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 ruled on two separate customs-related cases.
