Law: Customs Act, 1969

Section: 84,27(1),27(2),108

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)--- ----S. 84---Expressions "entered for warehousing" and "warehoused"--­Distinction---Where an application for "warehousing" of the goods has been made, it is said to be "entered for warehousing "---Once the goods are deposited in the warehouse, the actual "warehousing" takes place. (b) Customs Act (IV of 1969)--- ----Ss- 84 & 108---Appraising of value of goods in damaged state ---Scope--­Goods were entered for warehousing before the same were burnt and gutted- -Importer was entitled to relief provided by 5.108, Customs Act, 1969, in circumstances. (c) Customs Act (IV of 1969)--- ----Ss. 27(1), 27(2) & 108---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Notice demanding outstanding amount of duty---Out of whole consignment of machinery imported by the petitioner, 26 cases of machinery were destroyed by fire while lying at the port---Rest of the consignment was got cleared by the petitioner after the payment of leviable duty and taxes---Authorities issued a notice to the petitioner for recovery of duty on such destroyed cases---Contention by petitioner was that Authorities had acted illegally in applying S.27(1), Customs Act, 1969---Validity--­When the goods were destroyed the same were not in possession or control of the petitioner and had not even cleared the customs barrier---Provisions of 5.108, Customs Act, 1969 referred to in S.27(2), Customs Act, 1969, which provided the method for valuation of the goods, and provision of S.27(1) of the Customs Act, 1969, was neither referred, nor the same had been made applicable by reference in S.108, Customs Act, 1969---Contention by petitioner, therefore, was well-founded and S.27(1), Customs Act, 1969, was not attracted---Where the goods had yet to be cleared either for home consumption or for warehousing and were not in the possession of the petitioner, the demand of payment of customs duty by the Authorities was anomalous, without lawful authority and of no legal effect in circumstances. JUDGMENT MALIK MUHAMMAD QAYYUM, J.---Briefly stated the facts are that the petitioner imported a consignment of 439 cases of Textile Machinery and filed bill of entry for…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492