DRIVELINE MOTORS LTD. vs FEDERATION OF PAKISTAN through Secretary/Chairman Federal Board of Revenue Ss — 2022 PTD 363 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 363 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: DRIVELINE MOTORS LTD. vs FEDERATION OF PAKISTAN through Secretary/Chairman Federal Board of Revenue Ss
Subject matter: Criminal
Provisions referred to: 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

DRIVELINE MOTORS LTD. VS FEDERATION OF PAKISTAN through Secretary/Chairman Federal Board of Revenue Ss.138 & 196---Customs Rules, 2001, Rr.86 & 89---Frustrated cargo---Re-export of shipment---Principle---Dispute was with regard to re-export of a vehicle which was denied by consignee to get it cleared---Validity---Frustrated cargo was the one which was brought into customs station by reason of inadvertence or misdirection or where consignee was untraceable or had dishonored his commitments and the consignor wished to have it re-shipped to him---Consignee had refused or dishonored his commitment, the consignor immediately acted upon by moving an application for re-export and that was exercised under the provision of R.88 of Customs Rules, 2001---No occasion for Collector Customs to have avoided or discarded application of consigner for re-export of vehicle as it was within the definition of frustrated cargo and permission should have been followed in terms of R.89 of Customs Rules, 2001, when Collector was satisfied--- Consignee on refusal to accept the cargo had requested customs authorities to re-ship the car to the consignor in terms of S.138 of Customs Act, 1969, read with relevant rules---Consigner was not aware of Import Policy Order, 2016 which did not permit import of vehicle which was older than three years---On account of dishonoring commitments of consignee, it had become a frustrated cargo and treatment in terms of S.138 of Customs Act, 1969, was to be provided---High Court declined to interfere in the order passed by Customs Appellate Tribunal and the question was answered in affirmative---Reference was dismissed, in circumstances.

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