COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S — 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S
Subject matter: Tax & Customs
Provisions referred to: S. 138---C; S. 138; 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

COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S.138---Customs Rules, 2001, Rr. 86, 87, 88 & 89---Frustrated cargo---Scope---Section 138 of the Customs Act, 1969, stipulates that where any goods are brought into a Customs Station by reason of inadvertence, misdirection or un-traceability of the consignee the consignment can be treated as 'Frustrated Cargo'---For the application of said section, any of the factor(s) mentioned in the section are sine qua non, indispensable, vital, essential and absolutely necessary conditions---Section 138 of Customs Act, 1969, allows re-export in three situations; (i) inadvertence; (ii) misdirection; (iii) un-traceability of consignee---Section 138, Customs Act, 1969, applies if the goods are brought into a Customs Station "by reason of" any of the said referred situations---Section 138 provides that the power under the section is to be exercised "subject to rules"---Rule 86 of the Customs Rules, 2001, makes it clear that the goods may be re-exported if the consignee dishonors the commitment to accept the consignment and the goods may be allowed to be re-exported---Rule 86 provides that the frustrated cargo shall be such goods as are brought into a Customs Station by reason of inadvertence or misdirection or where the consignee is untraceable or has dishonored his commitment and the consignor wishes to have it re-shipped to him---Rule 88 of the Customs Rules, 2001, provides that the Collector of Customs is to satisfy himself that the goods are frustrated cargo with reference to the relevant import manifest and other documents---Import manifest or IGM (Import General Manifest) is an important document for determining whether a case has been made out for the exercise of powers under S. 138 of the Customs Act, 1969.

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