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
Provisions referred to: S. 138---F

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---Frustrated cargo---Scope---Generally frustrated cargo is that cargo which is disowned by the consignee on account of difference from the contracted desired specification, models, standard, numbers of values---As such cargo is disowned by the consignee: the title of such goods is not shifted to consignee and remains in favour of supplier---If the supplier, who is still rightful owner of imported goods is legally authorized to take back his goods.

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