THE COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI vs M.M — 2026 SCMR 652 SUPREME-COURT

Case information

Citation: 2026 SCMR 652 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
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 (goods)---Form of goods (i.e. serviceable or unserviceable)---Request moved by importer for mutilation of consignment (goods) was turned down vide Order-in-Original; however, High Court allowed said request observing that goods (the rollers) were imported in unserviceable conditions---Validity---Observation of High Court was misconceived for the reason that it was never the case of respondent/importer that goods were imported in unserviceable condition---The outright request for mutilation by 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" (old and new items), if imported in serviceable conditions along with 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 followed by short list identifying the categories of goods; the rollers admittedly were not included---As far as impugned order was concerned that the mutilation rule was not applicable, it was totally contrary to the facts of the case---Supreme Court set aside the impugned order passed by High Court; consequently, the order of rejection for mutilation stood restored---Petition for leave to appeal filed by Collectorate was converted into appeal and allowed accordingly.

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