MANACO INTERNATIONAL vs FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman Federal Board of Revenue Ss — 2022 PTD 1391 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1391 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: MANACO INTERNATIONAL vs FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman Federal Board of Revenue Ss
Subject matter: Constitutional

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

MANACO INTERNATIONAL VS FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman Federal Board of Revenue Ss.121, 123 & 168---Customs Rules, 2001, R.335---Seizure of goods---Transshipment---Non-payment of duties---Goods imported by petitioner were seized by authorities due to evasion of duty /taxes--- Plea raised by petitioner was that goods imported were meant for transshipment purposes and were required to be sent to respective port for clearance---Validity---There were ample powers with authorities of the port where consignment arrived, to physically examine goods and to randomly check the same as specifically mentioned under R.335(5) of Customs Rules, 2001---All goods arriving at port were to be weighed and in case of any variation in weight which was more than 5% of declared and ascertained weight, customs authorities had power to examine the same---Declared quantity of goods by petitioner was 18500, whereas on physical checking same were found to be 63212 pieces i.e. some 44712 undeclared pieces were found in the consignment which had come to 214% enhanced quantity of imported goods---Goods belonged to Indian and Israeli origin and some undeclared items were also found---Law envisages initiation of action against a person for mis-declaration either with regard to weight or description of goods--- High Court declined to interfere in seizure made by the authorities, as their action was in accordance with law--- Constitutional petition was dismissed, in circumstances.

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