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

Case information

Citation
2026 PTD 732 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI vs M.M
Subject matter
Tax & Customs
Provisions referred to
S. 27A---C; 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, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI VS M.M. STEEL, SIALKOT. S. 27A---Customs Rules, 2001, R. 592---Mutilation of consignment or goods---Form of goods, i.e., serviceable or unserviceable---A request moved by the importer for mutilation of the consignment or goods was turned down vide Order-in-Original, however, the High Court allowed said request observing that the goods, namely the rollers, were imported in unserviceable conditions. Validity: The observation of the High Court was misconceived for the reason that it was never the case of the respondent or importer that the goods were imported in unserviceable condition. The outright request for the mutilation by the importer itself suggested that those goods were serviceable goods and hence ought to follow the procedure prescribed under Section 27A of the Customs Act, 1969, read with Rule 592 of the Customs Rules, 2001. Rule 592 provides that the identified goods, whether old or new items, if imported in serviceable conditions along with a scrap consignment or imported separately as scrap and found serviceable, may be mutilated and scrapped as the case may be within the meaning of Section 27A of the Customs Act, 1969. Said Rule is then followed by a short list identifying the categories of goods, and the rollers admittedly were not included. As far as the impugned order was concerned that the mutilation rule was not applicable, it was totally contrary to the facts of the case. 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.

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