The Supreme Court has ruled that proceedings under Section 32 of the Customs Act, 1969 cannot be initiated 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 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.