NORTEX CORPORATION vs The COLLECTOR OF CUSTOM (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI S — 2025 PTD 465 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2025 PTD 465 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: PTD
Parties: NORTEX CORPORATION vs The COLLECTOR OF CUSTOM (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI S
Subject matter: Criminal
Provisions referred to: S. 138---SRO

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

NORTEX CORPORATION VS The COLLECTOR OF CUSTOM (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI S. 138---SRO 450(I)/2001---Frustrated consignment---Scope---Argument of the appellant / importer was that as the goods were mistakenly shipped by the shipper, the same, being frustrated consignment, may be allowed to be re-exported back to shipper---Validity---From documents submitted by the importer (invoice, description of frustrated cargo, lab report) change of name and address of importer was found---Besides the above, Custom House Lab Report had also confirmed that the found goods were made of Silica instead of Ceramic as declared by the importer---Seller and shipper had also confirmed by submitting an undertaking that the wrong cargo of other buyer had mistakenly been shipped ; hence, they requested for return / re-export of frustrated cargo to shipper---Customs Appellate Tribunal set aside the impugned Order-in-Original and allowed the Appellant / Importer to re-export the consignment to shipper---Appeal was allowed accordingly. Your Search returned total 35531 records from 9100 - 9150

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