2020 PTD 594

Case Laws / Head Notes / Paras

Petitioners were importers of re-roll-able scrap and were aggrieved of seizure of their imported products by customs authorities---Plea raised by customs authorities was that imported goods were prime quality goods and not scrap material. By adding words 'old and used items' in R. 592 of Customs Rules, 2001 as a condition for mutilation and scrapping, executive exceeded their authority, which was an illegality--Words 'old, used, new and unused' incorporated in R.592 of Customs Rules, 2001, were contrary to theme of S. 27-A of Customs Act, 1969- Extra words used in Customs Rules, 2001 and in letter changed nature of S.27-A of Customs Act, 1969 which could not be done-- Insertion of such words in Customs Rules, 2001 and letter was illogical because after mutilation and scrapping, nature and...