| Citation(s) |
|---|
| 2015 SLG 1275 2015 SLD 1275 2015 PTD 1882 |
Supreme Court of Pakistan
Civil Appeal No. 1549 of 2003, decided on 28th April, 2015. (On appeal against the judgment dated 19-4-2003 passed by the High Court of Sindh Karachi in W.P. No. 16 of 2003)
-NASIR-UL-MULK, C.J. AMIR HANI MUSLIM AND EJAZ AFZAL KHAN, JJ
Raja Muhammad Iqbal Advocate Supreme Court and Raja Abdul Ghafoor Advocate-on-Record for Appellants. Malik Muhammad Qayyum-senior Advocate Supreme Court for
Respondent No. 1. Hashmat Ali Habib, Advocate Supreme Court and MS. Khattak, Advocate-on-Record fo
Civil Appeal No. 1549 of 2003, decided on 28th April, 2015. (On appeal against the judgment dated 19-4-2003 passed by the High Court of Sindh Karachi in W.P. No. 16 of 2003)
-NASIR-UL-MULK, C.J. AMIR HANI MUSLIM AND EJAZ AFZAL KHAN, JJ
Raja Muhammad Iqbal Advocate Supreme Court and Raja Abdul Ghafoor Advocate-on-Record for Appellants. Malik Muhammad Qayyum-senior Advocate Supreme Court for
Respondent No. 1. Hashmat Ali Habib, Advocate Supreme Court and MS. Khattak, Advocate-on-Record fo
A COLLECTOR OF CUSTOMS. (APPRAISEMENT), CUSTOMS HOUSE, KARACHI and others
VS
AKHTER HUSSAIN and another
Law:
Section:
JUDGMENT AMIR HANI MUSLIM J .---This Appeal by leave of the Court is directed against judgment dated 19-4-2003 passed by the High Court of Sindh Karachi whereby the Writ Petition filed by the respondent was allowed. 2. The facts necessary for adjudication of the Appeal are that the respondent No.1 imported. a consignment of- Textile Fabric/Miscellaneous goods valuing US$ 54039 dated 1-11-2002 and upon arrival of goods, he filed bill of entry dated 15-11-2002, under the first appraisement, seeking clearance of goods on payment of all the leviable dues in accordance with law. Copy of commercial invoice and bill of lading was also produced along with the bill of entry. With the bill of entry, the respondent No.1 made a request under proviso to section 79(1) of the Customs Act, 1969 (hereinafter referred to as the Act), on the reverse of the bill of entry, for carrying out 100% examination for determination of correct description, quantity, PTC Heading, Art/Part number etc. 3. The request was allowed by the competent Customs Officer and the entry was marked as "under first appraisement" and goods were examined. A report of such examination was reduced into writing on the back of the hill of entry. 4. After filing the bill of entry by the respondent, he was informed by the supplier abroad, by letter dated 27-11-2002, that while clearing invoice dated 16-11-2002, his staff missed certain items and wrongly indicated the value as U.S $ 18817, whereas the shipment contained same quantity of all items mentioned in the pro forma invoice dated 1-11-2002, valuing U.S $ 54039. The supplier abroad also provided a supplementary invoice dated 25-11-2002 for items, which were not mentioned earlier in the commercial invoice. 5. The respondent No. 1 immediately wrote a letter dated 28-11-2002 to the appellant No.2, seeking amendment in the bill of entry dated 15-11-2002, under section 205 of the Act, in accordance with the supplementary invoice, which was in conformity with the pro forma invoice. Firstly, the appellant No.2 verbally refused to amend the bill of entry, .process and clear the goods, where after the respondent No.1 addressed many letters, for the proposed amendment…
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