6544/2020 Const. P. M/s Drive Line Motor Ltd (Petitioner) V/S Fed. of Pakistan and Othes (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
6544/2020 Const. P. M/s Drive Line Motor Ltd (Petitioner) V/S Fed. of Pakistan and Othes (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 05-NOV-21
Since section 138 deals with the frustrated cargo and Rule 86 has defined what frustrated cargo would be. It is thus one which will brought into customs station by reason of inadvertence or misdirection or where consignee is untraceable or has dishonoured his commitments and the consignor wishes to have it re-shipped to him. Since the consignee has refused or dishonored his commitments, the consignor immediately acted upon by moving an application for re-export on 17.04.2018 and that is exercised under Rule 88 of the ibid Rules. There was no occasion for the Collector of Customs to have avoided or discarded the application of the consigner for the re-export of the vehicle as it was and is within the definition of frustrated cargo and permission ought to have been followed in terms of Rule 89 on Collector being satisfied which he should under the relevant circumstances of the case as in our view the vehicle came out as a frustrated cargo.