COLLECTOR OF CUSTOMS, MCC-PORT MUHAMMAD BIN QASIM, KARACHI vs LUCKY COMMODITIES (PVT

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COLLECTOR OF CUSTOMS, MCC-PORT MUHAMMAD BIN QASIM, KARACHI VS LUCKY COMMODITIES (PVT.) LTD., KARACHI S. 82---Procedure in case goods are not removed from the port---Un-claimed goods---Scope---Bituminous coal was imported in bulk by fourteen different importers---Manisfested and imported quantity was 59,629 MT---After delivery of manifested and imported quantity to all fourteen importers (as declared by each of them), there remained balance quantity of 1100.63 MT at the port---Further delivery of the balance Bulk Cargo was stopped---Respondent (who had originally declared and got cleared 3600 MT) claimed ownership of the goods and filed an application for their release on payment of duty and taxes---Show cause notice was issued to the respondent and duty/taxes to the extent of balance quantity were required from the respondent---Respondent deposited the duty and taxes as claimed by the department and the balance quantity was allowed to be released vide impugned order---Contention of department was that since the excess weight was more than thirty (30) percent of the respondent's original declaration, therefore, redemption fine was required to be levied on the respondent---Contention of respondent was that the excess quantity was less than five (05) percent of the total manisfested weight of the cargo, therefore, no redemption fine was leviable under the law---Validity---Respondent could not produce any import documents to prove its ownership---Respondent's request for release of the excess quantity, other than the one manifested against its name, could not have been allowed merely on payment of duties/taxes---Such goods had become government property and were liable to be auctioned through open bid---Questions whether it was a case of mis-declaration or redemption fine was leviable could only be determined if the goods in question belonged to the respondent---Appellate Tribunal set aside the allowing of 1100 MT of coal to the respondent being illegal, void ab initio and detrimental to the interest of the state---Chief Collector was directed to probe into the matter---Appeal was disposed of accordingly. Head NotesCase Description

COLLECTOR OF CUSTOMS, MCC-PORT MUHAMMAD BIN QASIM, KARACHI vs LUCKY COMMODITIES (PVT — 2023 PTD 1836 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

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