THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI vs M.M

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THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI VS M.M. STEEL, SIALKOT. S. 27A---Customs Rules, 2001, R. 592---S.R.O. 450(I)/2001 dated 18-06-2001---Mutilation of consignment or goods---Type or kind of imported goods, specifically rollers, not identified in relevant list---Scope and effect---A request moved by the importer for mutilation of the consignment or goods was turned down vide Order-in-Original on the ground that the consignment of rollers did not qualify for mutilation under Section 27A of the Customs Act, 1969 for not being identified in the list given under Rule 592 of the Customs Rules, 2001. However, the High Court allowed said request observing that a decades old rule which includes the list of 9 items is beyond comprehension not to re-use thousands of other unserviceable items which could be imported for re-use of the material, which could be an important step towards achieving a better and green environment, which aspect could not be ruled out. Validity: The Customs Rules, 2001, specially Rule 592 has undergone many changes and it cannot be said that the Legislature or Federal Board of Revenue were not conscious about the list and its contents. Had it been the intention of the Legislature, as opined by the High Court, there was no wisdom in providing a list of goods with Rule 592 of the Customs Rules, 2001. Rule 592 of the Customs Rules, 2001 was amended from time to time such as on 27-06-2011, 08-08-2017 and it was lastly amended through S.R.O. 1540(I)/2018 dated 21-12-2018 which shows the consciousness. The Supreme Court set aside the impugned order passed by the High Court and consequently the order of rejection for mutilation stood restored. The petition for leave to appeal filed by the Collectorate was converted into an appeal and allowed accordingly.

THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI vs M.M — 2026 PTD 732 SUPREME-COURT

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