Law: Customs Act 1969

Section: 79, 30, 43(3), 45, 46, 156(20), (23

Customs Act (IV of 1969) S. 79 read with Ss. 30, 43(3), 45, 46 & 156(20), (23)-Customs duty --Regularity duty-Levy of-Master of vessel delivering import general manifest to customs authority on 15-8-75 and such manifest signed on same date by customs authority-Master of vessel delivering another manifest on 27-8-75-Question whether date of earlier mani fest relevant for determination of rate of import duty or the second when another manifest filed-Second manifest starting with sheet No. 2, being a continuation of sheet marked 1 of first manifest, described in custom official's endorsement as a supplementary mani fest, second manifest not given separate I. G. M. number and bearing same number as first manifest, second manifest not readable independently of first manifest, customs authority in show-cause notice also describing second manifest as supplementary manifest, customs authorities not having returned first manifest to file proper manifest .and resting content with a delayed second manifest notwithstanding mandatory requirement for delivery of manifest within 24 hours second manifest held, a supplementary manifest and manifest relevant for determining rate of duty-First manifest delivered by Master and accepted by customs, held, further relevant for calculation of customs duty notwithstanding its incompleteness or inadequacy. Haider Mota and K. A. Ghani for Petitioners (in P. No. 1102/75). Shah Jamil Alam, Deputy Attorney-General for Respondents. Dates of hearing : 16th, 17th, 18th and 19th December 1975.                                                                                                                                               JUDGMENT FAKHRUDDIN G. EBRAHIM, J.-This judgment will dispose of peti tions Nos. 939/75 to 947/75, 984/75, 1001/75, 1046/75, 1047/75 and 1102/75. 2. The…