Act/Law wise: Judgment of Supreme Court of Bangladesh (AD & HCD)
Sea Customs Act (VIII of 1878) | |||
---|---|---|---|
Section/Order/ Article/Rule/ Regulation | Head Note | Parties Name | Reference/Citation |
Section 19 |
‘Across any customs frontier’ —Apply to goods taken from West Pakistan to East Pakistan by air. Fakir Mohd. Panjabi Vs. Faderation of Pak. (1958) 10 DLR (SC) 122. |
Fakir Mohd. Panjabi Vs. Faderation of Pak. | 10 DLR (SC) 122 |
Section 30 |
Mis-statement of price in his invoice by an importer can only be established by showing the actual price in the country of origin and not otherwise—Charge for untrue statement cannot be established of the basis of ‘normal price’ under section 30. M/s. Eastern Rice Syndicate Vs. Central Board of Revenue (1959) 11 DLR (SC) 384. |
M/s. Eastern Rice Syndicate Vs. Central Board of Revenue | 11 DLR (SC) 384 |
Section 39 |
Untrue—what the word really means. The word ‘untrue’ in section 39 of the Sea Customs Act carries the sense of falsity to the knowledge of the person concerned. Thus, upon a point of mere valuation, if a declaration is made by such a person which on enquiry the customs authorities find to be too low, that will not be by itself sufficient to prove that the declaration was false to the knowledge of the maker, but it would be necessary also to establish that at the time when he made the declaration he was in possession of facts from which the necessary inference would be that the value declared by him was too low and that the value which be ought to declare was the same as that subsequently ascertained by the customs authorities. M/s. Eastern Rice Syndicate Vs. Central Board of Revenue (1959) 11 DLR (SC) 384. |
M/s. Eastern Rice Syndicate Vs. Central Board of Revenue | 11 DLR (SC) 384 |
Section 64(c)(d) |
Any steps by a Ships agent in a suit for damages against the’ Ship’s owner not only binds the agent but also the owner of the ship under clauses (c) and (d) of section 64 of the Sea Customs Act. Seafarers Inc. Vs. Province of East Pakistan (1968) 20 DLR (SC) 225. |
Seafarers Inc. Vs. Province of East Pakistan | 20 DLR (SC) 225 |
Section 167 (8) |
Customs authorities’ enormous power of imposing penalties deserves careful and fair exercise of the same. M/s. Eastern Rice Syndicate Vs.. Central Board of Revenue (1959) 11 DLR (SC) 384. |
M/s. Eastern Rice Syndicate Vs.. Central Board of Revenue | 11 DLR (SC) 384 |
Section 167(8)(81) |
. Gold in Pakistan existed from ancient times—A conclusion by the Assayer that gold seized being of higher fineness must be held to be smuggled is wrong. Messers S. A. Haroon Vs. Collector of Customs, Karachi (1967) 19 DLR (SC) 472. |
Messers S. A. Haroon Vs. Collector of Customs, Karachi | 19 DLR (SC) 472 |
Section 167(8)(36) and (81) |
Laws which were in operation before independence in Tribal Areas did not
lapse with the Independence Act of 1947 but continued even after that.
|
Superintendent Vs. Zewar Khan | 21 DLR (SC) 408 |
Section 167(8)(b) |
In violation of the permit giving the license-holder authority to import various items of goods of different description for setting up a cold storage and Ice plant mentioning the amount as against each item to be imported when the importer imported two items for Rs.2 19,000/- whereas under the license- permit the amount allocated for import of these item was Rs.6000/- the license holder was guilty under section 167(8)(b) and the confiscation of these items valid in law. Collector of Customs Vs. Shamsur Rahman (1979) 31 DLR (AD) 60. |
Collector of Customs Vs. Shamsur Rahman | 31 DLR (AD) 60 |
Section 167 (37-B) |
. The language of section 167(37 B) suggests that this is a case of absolute statutory liability —unlike the provision of section 39 which requires that the statement should be untrue with knowledge. Pakistan Vs. Hardcastle Waud (Pak.) Ltd. (1967) 19 DLR (SC) 157. |
Pakistan Vs. Hardcastle Waud (Pak.) Ltd. | 19 DLR (SC) 157 |
Section 167 (9B) |
Such goods in section 167(9B) mean goods which are liable to be confiscated u/s. 39 of the Act when they have arrived at the port. Collector of Customs Vs. Shafiullah (1978) 30 DLR (SC) 226. |
Collector of Customs Vs. Shafiullah | 30 DLR (SC) 226 |
Section 167 (81) |
Presumption as to payment of custom duty—When foreign goods are sold in
open market.
|
Pakistan Vs. Kazi Zinuddin | 14 DLR (SC) 244 |
Section 167 (S1) & 177-A |
No offence committed when Government gives permission.
|
Pakistan Vs. Kazi Ziauddin | 14 DLR (SC) 245 |
Section 177-A |
Onus on the defense that the duty had been paid.
|
Collector of Customs, Karachi Vs. Haji Usman, Haji Gani | 11 DLR (SC) 200 |
Section 177-A |
Presumption rose under section 177-A. Presumption raised under section
177-A is only with respect to the goods and no presumption as to the person
who committed the act.
|
Pakistan Vs. Kazi Ziauddin | 14 DLR (SC) 244 |
Section 178 |
: The appellant’s shop was raided by the Custom Officials and certain
imported goods were seized there from. The appellant moved the High Court
in its writ jurisdiction and the two Judges of the High Court took two
different views.
|
Mohammad Yousuf Vs. The Collector of Sea Customs, Karachi, | 21 DLR (SC) 118 |
Section 188 |
Appeal implies right of audience and an appeal cannot be disposed of on perusing the departmental report. Federation of Pak. Vs. Sardar Ali (1959) 11 DLR (SC) 59 |
Federation of Pak. Vs. Sardar Ali | 11 DLR (SC) 59 |
Section 203B |
The question for Court’s consideration is whether the provision of “reward” as contained in rule 7 of the Resolution of the Ministry of Finance dated 18.8.58, confers a right which can be enforced by a writ petition. Govt. of Bangladesh Vs. Md. Arshad Ali (1982) 34 DLR (AD) 348. |
Govt. of Bangladesh Vs. Md. Arshad Ali | 34 DLR (AD) 348 |
Recording a finding about guilty knowledge |
— Recording a finding about guilty knowledge, not mandatory.
|
Pakistan Vs. Hardcastle Waud (Pak.) Ltd. | 19 DLR (SC) 157 |