Law: Customs Act, 1969

Section: 217

Customs Act (IV of 1969)--S. 217---Civil Procedure Code (V of 1908), O. XXX, Rr. 1 & I0---Suit by and against proprietary concern---Proprietary concern could be sued in its name, but such a concern could not sue in its own name. Ismail Haji Sulaiman v. Messrs Line and another PLD 1961 Dacca 693; Habib Bank Limited v. Iqbal I.I. Chundrigar 1983 CLC 1964 and Ahan Saz Contractors v. Pak Chromical Limited 1999 MLD 1781 ref. ORDER This order will dispose of the Revision Applications Nos.44 to 60 of 1999 involving the common point of law filed by the Islamic Republic of Pakistan and Collector of Customs and are directed against the impugned orders of the IInd Additional District and Sessions Judge, Karachi West against the judgment and decree in the original suit. The appellants seek redress against the impugned orders. The facts leading to these revision applications are as under:-- 1. That the plaintiff in Suit No.637 of 1996 followed by Revision Application No.44 of 1999 imported consignment of Betel nuts 278 bags, weighing 25 metric ton at the rate of US $775 per metric ton being Cargo of Eagle Integrity under I.G.M No.549/95, dated 27-3-1995 Index No.191 the Bill of Entry filed by the Importer was assessed at value higher than declared by the Importer resulting in payment of extra amount of Rs.30,927 towards increased duties and sales tax. 2. That the plaintiff in Suit No.636 of 1996 followed by Revision Application No.45 of 1999 imported consignment of Rund Balooch Gambie 72 bags weighing 4.75 metric ton at the rate of US $ 2631.55 per metric ton being Cargo Eagle Cape under I. G. M No.1519/94, dated 22-8-1994 Index No.246 the Bill of Entry filed by the Importer was assessed at value higher than declared by the importer resulting in payment of extra amount of Rs.36,381 towards increased duties and sales tax. 3. That the plaintiff in Suit No.414 of 1996 followed by Revision Application No.46 of 1999 imported consignment of Betel Nuts 260 bags weighing 25 metric ton at the rate of US $ 775 per metric ton being Cargo of Eagle integrity under I.G.M No.519/95 dated 27-3-1995 Index No.189 the Bill of Entry filed by the importer was assessed at value higher than…

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