The COLLECTOR OF CUSTOMS through Deputy Collector of Customs Law vs BILAL METALS PRIVATE, LTD

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The COLLECTOR OF CUSTOMS through Deputy Collector of Customs Law VS BILAL METALS PRIVATE, LTD. Ss.16, 32(1), 79(1), 138, 179 & 196---Import Policy Order, 2022, Para. 5---Customs Appellate Tribunal---Jurisdiction---Permission to re-export---Consignment of respondent / importer consisted of scrap of batteries imported from Bahrain---Authorities confiscated the consignment and also imposed fine on respondent / importer as it contained some scrap of Indian origin which was banned in Pakistan---Customs Appellate Tribunal set aside orders passed by authorities and allowed respondent / importer to re-export the consignment---Validity---Customs Appellate Tribunal erred in setting aside the Order-in-Original and allowing re-export of the goods in question as "Frustrated Cargo" in terms of S.138 of Customs Act, 1969, as the Tribunal was not hearing an appeal filed under S.194A(1)(a) of Customs Act, 1969 against an order of outright confiscation of goods and imposition of penalty by Adjudicating Authority under S.179 of Customs Act, 1969---Order passed by authorities had nothing to do with grant or rejection of an application filed under S.138 of Customs Act, 1969, nor it could have been a matter of appeal so preferred by any of the aggrieved parties---Customs Appellate Tribunal fell in error while exercising such jurisdiction---Consignment in question was of battery scrap of different origins (Korea, U.A.E., Vitenman, China and USA) and was shipped for Bahrain as one consignment---Possibility of shipment of batteries of different origins could not be ruled out, as finally the goods were scrap for all practical and legal purposes---Goods in question, even if they had been released, were not supposed to be directly consumed or sold in market as respondent / importer was running approved industry and was to use battery scrap for extracting lead for its further use in various industries---High Court set aside penalty imposed by the Adjudicating Authority which stood remitted---Reference application was allowed accordingly.

The COLLECTOR OF CUSTOMS through Deputy Collector of Customs Law vs BILAL METALS PRIVATE, LTD — 2025 PTD 508 KARACHI-HIGH-COURT-SINDH

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