The COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM vs M.M — 2022 PTD 914 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 914 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM vs M.M
Subject matter: Criminal
Provisions referred to: S. 32---C

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

The COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM VS M.M. FLOUR MILLS (PVT.) LIMITED S.32---Customs Rules, 2001, R.412---Mis-declaration---Delay or cancellation of arrival of vessel---Scope---Respondents were called upon to show cause as to why the evaded amount of duty and taxes might not be recovered from them and penal action, as warranted under the law, might not be taken against them---Firstly, the allegation per se was unwarranted inasmuch as admittedly it was not a case of making any recovery of the alleged evaded amount of duty and taxes, as at the time of issuance of show-cause notice, it was already paid and recovered---No question for calling upon the respondents to make payment of any duty and taxes---Secondly, even if there was a case of imposition of any penalty, then an appropriate action ought to have been initiated against the shipping agent, who had allegedly filed a wrong estimated time of arrival of the vessel---Such again was notwithstanding that even otherwise, how could a person be issued show-cause notice merely for filing a wrong date of an estimated arrival---Estimate by itself was not a final conclusion; hence, on that account also show cause notice could not be sustained---As to implication of two other respondents (Importer and Clearing Agent) in the same show-cause notice, it was only a bald allegation of connivance without any substantial material on record---No case was made out by the department---Reference applications were dismissed.

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