Law: Sea Customs Act, 1878

Section: S. 39 read with item 9-B of S. 167

Sea Customs Act VIII of 1878), S. 39 read with item 9-B of S. 167-Falsity of declaration must be to the knowledge of declarant.   A necessary ingredient for an offence under section 39 punishable under Item 9-B of section 167, Sea Customs Act, 1878 is that the incorrectness or falsity of the statement or document must be to the knowledge of the person concerned.   Where declaration as to the nature of merchandise had been submitted on the basis of documents received by the persons proceeded against from Japan without having a chance of seeing the goods or of knowing their contents or where there was no evidence that the indenting agents (who acted for the declarants) were in league with the principals in Japan who packed and exported the goods, and such declarations were to be found to be incorrect on receipt of goods:   Held, that there was no material whereby it could be said that the declarants had the requisite knowledge so as to fix them with liability under section 39 of the Sea Customs Act, 1878.   Eastern Rice Syndicate v. Central Board of Revenue P L D 1959 S C (Pak.) 364 rel. JUDGMENT   RAYMOND, J.-This judgment will dispose of four writ petitions bearing No. 77/1959 and Nos. 142-144/1959. Of these Writ Petitions Nos. 77/1959 and 142/1959 have been brought by Messrs Hardcastle Wand (Pakistan) Ltd. and Messrs Jan Muhammad Hoosein (Pakistan) Ltd. The latter two writ petitions bearing Nos. 143/1959 and 144/1959 have been brought by Messrs S. M. Abdullah & Sons.   The facts giving rise to these four writ petitions may, briefly, be stated. Messrs Hardcastle Wand (Pakistan) Ltd. and Messrs Jan Muhammad Hoosein (Pakistan) Ltd., had indented through Messrs S. M. Abdullah & Sons, Indenting Agents, Chittagong, 21 and 62 cases of cycle lubricating oil, respectively, from Japan. This seas in the first-half of the year 1957. In both cases, by a forward contract, the importers had sold the goods to be imported by them to Messrs S. M. Abdullah & Sons or their nominee. The goods arrived in Chittagong in October 1957, when, in the usual course of business, the documents in respect of these goods were handed over by the…