| Case ID |
0bfc000c-820f-4441-9c1a-de929143debe |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeal No. 1549 of 2003 |
| Decision Date |
Apr 28, 2015 |
| Hearing Date |
|
| Decision |
The Supreme Court found that the Customs authorities had incorrectly refused to amend the bill of entry filed by the importer, despite the request for a 100% examination being made at the time of filing. The Court upheld the decision of the High Court which had allowed the importer's application for amendment of the bill of entry, emphasizing that the request was made in accordance with the provisions of the Customs Act. Consequently, the appeal by the Customs authorities was dismissed, affirming the rights of the importer to seek amendments as necessary. |
| Summary |
In the case of 'Collector of Customs (Appraisement) vs Akhter Hussain', the Supreme Court of Pakistan addressed critical issues regarding the Customs Act of 1969, specifically sections 79(1) and 205. The case arose when the appellant, Collector of Customs, challenged the High Court's decision that allowed the importer, Akhter Hussain, to amend his bill of entry. The Supreme Court ruled in favor of the importer, highlighting the importance of allowing amendments to ensure accurate customs declarations and compliance with legal provisions. This case emphasizes the balance between regulatory enforcement and the rights of importers to rectify errors in documentation, reinforcing the need for clear communication and procedures in customs operations. Importantly, the ruling serves as a precedent for future cases involving amendments of bills of entry, ensuring that importers are not unjustly penalized for clerical errors. The decision underscores the necessity for customs authorities to act within the bounds of the law while facilitating trade and commerce, particularly for perishable goods, which require prompt resolution. The case has implications for customs practices and the treatment of importers seeking to correct their declarations, highlighting the judiciary's role in upholding legal rights amidst administrative processes. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Customs House, Karachi
|
| Judges |
NASIR-UL-MULK, C.J.,
AMIR HANI MUSLIM,
EJAZ AFZAL KHAN, JJ
|
| Lawyers |
Raja Muhammad Iqbal, Advocate Supreme Court,
Raja Abdul Ghafoor, Advocate-on-Record for Appellants,
Malik Muhammad Qayyum, Senior Advocate Supreme Court for Respondent,
Hashmat Ali Habib, Advocate Supreme Court,
M.S. Khattak, Advocate-on-Record for Respondent
|
| Petitioners |
another,
AKHTER HUSSAIN
|
| Respondents |
others,
COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, Karachi
|
| Citations |
2015 SLD 2118,
2015 SCMR 1391
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
79(1),
205
|