COLLECTOR OF CUSTOMS vs A.R — 2022 PTD 1408 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1408 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs A.R
Subject matter: Civil
Provisions referred to: Customs Act

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

COLLECTOR OF CUSTOMS VS A.R. & COMPANY Ss.2(s) & 97---Warehousing---Goods not to be taken out of warehouse except as provided in the Act---Smuggling---Scope---Show cause notice was issued to the respondent on receipt of some information pertaining to illegal removal of alcoholic drinks by the management of Diplomatic Bonded Warehouse---Respondent was operating the warehouse---Respondent was imposed upon a penalty along with duty and taxes---Appeal filed by respondent before the Collector (Appeals) was dismissed---Appellate Tribunal allowed the appeal filed by respondent---Validity---Directorate of Intelligence and Investigation had not found any evidence at the gate of the port which could substantiate that the owner of the warehouse had filed bills of export in order to cover the illegal removal from the bonded warehouse---Show cause notice had not suggested any substantive provision of Customs Act, 1969 being violated in the facts and circumstances of the case---In-bonding and ex-bonding in the Diplomatic Bonded Warehouse involved intricate and complex procedure, which under normal circumstances made it impossible for the importer to cause misappropriation, unless the officials of the customs were also involved and there was no denial to the fact that at all times the goods in the Diplomatic Bonded Warehouse remained in actual physical possession and custody of the customs authorities---In such a situation when none of the customs officials were lopped into the investigation, rather one way investigation claimed to have been carried out that the owner of the Diplomatic Bonded Warehouse removed the subject goods, it was difficult to conceive---Reference application was dismissed.

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