Law: Customs Act, 1969

Section: 27,115

THIS JUDGMENT DELIVERED BY: MUHAMMAD MUZAMMAL KHAN, JUSTICE:------------ This Intra-Court Appeal is directed against the judgment, dated 27-6-1997 passed in Writ Petition No.14514 of 1993, whereby writ was issued with a direction to the appellants to refund the duty/tax charged on 174 reels of Polyester Metalized Laminated Coated Films which were damaged on account of refusal of in-bonding facility by the appellants. 2. Precisely, relevant facts are that the respondent being manufacturer of Food items such as Potato Chips, Nimko, Dal Mong, Fried Peanuts/Almonds etc. For wrapping those products imported a "polyester Metalized Laminated Coated Films". The consignment of 590 reels arrived at Lahore Dry Port, on 24-9-1990. In-bonding bill of entry was filed on the same day but Customs Authorities denied in-bonding, in result of which imported goods remained at the Port for 27 days where after on the intervention of Customs Collector, in-bonding was allowed. Due to exposure to sum heat, rain and moisture for 27 days, 174 reels were damaged as reported by the Inspector Customs, Bonds Section Dry Port, Lahore, vide his report, dated 21-7-1990 Sample of the damaged reels was also sent to the P.C.S.I.R. Laboratories for examination who reported that the sample Film is not suitable for the packing of Food products. 3. The petitioner filed a representation before the Chairman Central Board of Revenue for remission of the customs duty on the damaged 174 reels through Collector Customs, who recommended the claim of the respondent through his letter, dated 20-12-1990. The Central Board for Revenue on 4-9-1993 found that the case of the respondent merited no relief of refund, necessitating filing of Constitutional petition which after due process was accepted on 27-6-1997 through the judgment impugned. The appellants filed the instant ICA for setting aside the judgment by the learned Single Judge in Chambers of this Court. The appeal was admitted to regular hearing and after completion of record, has now been placed for final determination. 4. The learned counsel for the appellants submitted that right of hearing to the importer could have been granted at the adjudication…

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