Law: Customs Act, 1969

Section: 138

(a) Civil Procedure Code (V of 1908)--- ----O.XLI, R. 33---Appeal against interlocutory order---Power of Appellate Court---Scope---Appellate Court would not substitute its own discretion for that of Trial Court, except where discretion was exercised arbitrarily, perversely, contrary to legal principles and on basis of assumption not borne out by record. (b) Specific Relief Act (I of 1877)------- ----S. 54---Directory injunction, grant of---Guidelines. Directory injunction can be granted in a case, where the party has a strong case for trial, that is, it shall be of a higher standard than prima facie case that is normally required for a prohibitory injunction; that it is necessary to prevent irreparable or serious injury, which normally cannot be compensated in terms of money; and that balance of convenience is in favour of the one seeking such relief. (c) Customs Act (IV of 1969)--S. 138---Customs Rules, 2001, R. 86---Expression "frustrated cargo" as used in S. 138 of Customs Act, 1969 and R.86 of Customs Rules, 2001---Connotation---Re-shipment of such cargo, entitlement for--­Frustrated cargo is a cargo brought into a customs-station by reason of inadvertence or misdirection or where consignee is untraceable or has dishonoured his commitment and consignor wishes to have same re­ shipped---Collector of Customs can, subject to rules, allow export of such goods without payment of duties on application of person-in­ charge of conveyance which brought such goods or consignor thereof. (d) Customs Act (IV of 1969)----- --Ss. 138 & 2(s)---Customs Rules, 2001, R. 86---Frustrated cargo--Proof---No document (like invoice, packing list or Bill of Lading) was placed on record to show nature of consignment, its destination for Zimbabwe and its advertent stuffing in container destined for Karachi--­Prohibited items attracting provisions of S.2(s) of Customs Act, 1969 were found in such container, for which proceedings had been initiated--­Held: Such consignment was not a "frustrated cargo". Muhammad Muzaffar Khan v. Muhammad Yousuf Khan PLD 1969 SC 9 ref. (e) Specific Relief Act (I of 1877)----- ---S. 54---Injunction, grant of---Principles---No injunction could be…

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