Watermark
Balochistan High Court 2020 Customs Act (IV of 1969)

2020 PTD 594

Scrap/Recycling/Mutilating and scraping of serviceable goods
M/S SHABAN STEEL INDUSTRY THROUGH AUTHORIZED ATTORNEY AND OTHERS
Appellant
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND OTHERS
Respondent

Case Laws / Head Notes / Paras

Import of re-rollable scrap---Recycling---Mutilating and scraping of serviceable goods---Object, purpose and scope---Purpose of mutilating and scrapping of serviceable goods is to convert them into unserviceable condition---Permitting mutilation and scrapping of imported goods, which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes Where any goods are so mutilated, they are deemed to have been imported in mutilated form that is why lawmaker did not impose a condition of mutilation and scrapping of old, new, used or unused goods---To describe a particular good as old or new, is very difficult therefore, that might be also one of reason that lawmakers did not limit mutilation and scrapping of goods, only to old and used ones--- Inserti...