A division bench of High Court of Sindh (SHC) comprising Justice Shabbir Ahmed and Justice Mujeebullah Siddiqui on Thursday allowed two identical applications filed by two importers against Pakistan Customs.
The Avia International and the Saroor Enterprise moved the courts impugning orders by the Customs assistant collector, who rejected an application filed by the petitioners under section 45 (2) of Customs Act, seeking amendment in IGM (Importers' General Manifest).
Khawaja Shamsul Islam, advocate, appearing for the petitioners, has taken plea that all other documents, including Bill of Landing; Invoice all are in the name of petitioners.
He maintained that impugned order was mala fide, and it was "non exercise of jurisdiction."
He contended that no question of ownership arises if request of importers petitioners are allowed.
The counsel for the Pakistan Customs submitted that respondent the assistant collector Customs submitted that "petitioner sought major amendment which do not fall within the purview of section 45 (2) of the Customs Act.
The bench after detailed hearing allowing the petitions held that "Respondent (AC Customs) has misdirected in refusing the amendment sought, and thereby failed in exercising jurisdiction vested in him, and has resorted to the wrong jurisdiction not warranted under the law."
The impugned orders are thus set aside, the bench ordered while directing the respondent to allow the amendment sought by the petitioners.
In both the import manifests, the names of consignees be substituted, assessment proceedings be completed and on payment of duty and taxes the consignments be released forthwith, the bench ordered.
The bench also directed the Custom officials to issue a delay and Detention Certificate and free slip to the petitioners.
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