The COLLECTOR OF CUSTOMS (ENFORCEMENT) CUSTOMS HOUSE, KARACHI vs HASSAN TRADING COMPANY Ss — 2023 PTD 51 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 51 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS (ENFORCEMENT) CUSTOMS HOUSE, KARACHI vs HASSAN TRADING COMPANY Ss
Subject matter: Tax & Customs
Provisions referred to: S. 180; 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

The COLLECTOR OF CUSTOMS (ENFORCEMENT) CUSTOMS HOUSE, KARACHI VS HASSAN TRADING COMPANY Ss.25, 189 & 196---Show-cause notice, non-issuance of---Confiscation of goods---Dispute was with regard to declaring imported goods as White Spirit but in fact it was Xylene and even port of loading was also wrongly mentioned as Iraq instead of Iran---Authorities issued show cause notice to import agent and then confiscated goods and imposed fine upon importer---Validity---Importer was regular importer of White Spirit---No allegation of either smuggling or mis-declaration was found or detected against importer or on the agent in past---Customs authorities, before confiscation of goods, did not give any show cause notice, as required under S.180 of Customs Act, 1969, to importer---Show-cause notice was only issued to agent---As goods belonged to importer, authorities were under legal obligation to issue show cause notice to importer which was not done by authorities---Order with regard to outright confiscation of goods was passed by authorities and such action was not in accordance with law---High Court maintained order passed by Customs Appellate Tribunal against authorities---High Court directed the authorities to comply with judgment of Customs Appellate Tribunal in letter and spirit---Reference was dismissed, in circumstances.

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