The Court further held that where a dispute relates solely to the interpretation of the law
ISLAMABAD:
The Supreme Court has ruled that a case under Section 32 of the Customs Act, 1969 cannot be initiated unless the customs department establishes willful misrepresentation, false documentation or fraud.
The court further held that where a dispute is solely about statutory interpretation, a notice of suit issued after the prescribed statute of limitations 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.
