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---S.R.O.450(I)/2001 dated 18.06.2001---Mutilation of consignment (goods)---Type/Kind of imported goods ("rollers") not identified in relevant list---Scope and effect---Request moved by importer for mutilation of consignment (goods) was turned down vide Order-in-Original on the ground that consignment of "rollers" did not qualify for mutilation under Section 27A of Customs Act, 1969 for not being identified in list given under Rule 592 of Customs Rules, 2001; however, High Court allowed said request observing that decades old rule which includes list of 9 items is beyond comprehension not to re-use thousands of other unserviceable items which could be imported for re-use of material and which could be an important step towards achieving better and green environment---Validity---Customs Rules, 2001, specially Rule 592, have undergone many changes and it cannot be said that Legislature and/or FBR were not conscious about list and its contents---Had it been the intention of Legislature, as opined by High Court, there was no wisdom in providing list of "goods" with Rule 592 of Rules, 2001---Rule 592 was amended from time to time such as on 27.06.2011, 08.08.2017 and lastly through S.R.O.1540(I)/2018 dated 21.12.2018 which shows the consciousness of the Legislature and FBR---Supreme Court set aside the impugned order passed by High Court; consequently, 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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