Law: Customs Act, 1969

Section: 30,45(1),45(2),104,156(2)(a)

Keywords: Order, Finance, Contravention, Consequences, Costs, Provisions, Finance Ordinance, Delivery, Permission, Discharge, Petition, Interpretation, Show-Cause Notice, Customs, Commencement, Guarantee, Change, Omission, Petitioner, Collector Of Customs, Endorsement, Bill Of Entry, Notice, Certificate, Care, Determination, Presentation, Goods, Call, Rate Of Duty, Description, Payment, Failure, Registered, Customs Officers, Bank Guarantee Result: Petition allowed. JUDGMENT Amal Mian, J.-1. These 4 petitions raised common questions of facts and law, and, therefore, we intend to dispose of these petitions by this common judgment. The brief facts leading to the filing of the above petitions are that the petitioners imported certain goods from abroad, which arrived at Karachi Port on 6-4-1977 through n. v. Randras (hereinafter referred to as the vessel). The Master of the vessel filed manifest on 6-4-1977, which was registered as I. G. M. 430. It seems that the petitioners in C. P. No. 428/77 filed bill of entry under section 79 of the Customs Act in advance on 7-2-1977 and in C. P. No. 442/77 on 22-3-1977, whereas, in 484/77 bill of entry was filed on 6-4-1977, i.e. On the date of the arrival of the vessel on 10-5-1977. It further seems that the vessel could not discharge its entire cargo for the reason that berth was not available. However, the vessel was able to discharge part of the cargo through small boats. It further seems that the berth was made available to the vessel on 19-7-1977. It is the case of the respondents (though no counter-affidavit has been filed by them) that since the berth was not available on the arrival of the vessel, the same went to some other port without obtaining any certificate under section 51 of the Customs Act and without permission from the Port Authorities and came back to Karachi Port in July, 1977. However, it is the case of the petitioners that the vessel remained at the outer anchorage of the Karachi Port. 2. The question in issue is, whether the petitioners were liable to pay Customs duty at the rate prevalent on the date of filing of the manifest by the Master of vessel on 6-4-1977 or on the date of filing of the second…

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