| Case ID |
0081ab09-7673-426f-acd7-cf5ef27266bf |
| Body |
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| Case Number |
D-1522 of 1995 |
| Decision Date |
Apr 25, 2003 |
| Hearing Date |
|
| Decision |
The High Court dismissed the constitutional petition on the grounds of failure to file the duty drawback claim within the statutory time limit of 210 days from the shipment of goods. The petitioner did not provide a satisfactory explanation for the extraordinary delay of 427 days in filing the claim. The court emphasized that it would not interfere with the discretion exercised by the subordinate Tribunal unless such discretion was shown to be arbitrary or fanciful. It was concluded that the delay was not justified, and thus the petition was dismissed. |
| Summary |
In the case of Constitutional Petition No. D-1522 of 1995, the Sindh High Court addressed a petition filed by Messrs Rockland, Karachi, regarding a customs duty drawback claim that was rejected as time-barred. The petitioner argued that due to the illness of the sole proprietor, there was a delay in filing the claim. The court examined the relevant laws, specifically Section 41 of the Customs Act, 1969, and found that the claim must be filed within 210 days of shipment or 15 days from the receipt of Bank Credit Advice. The petitioner failed to meet these deadlines and could not provide a satisfactory explanation for the delay. The court upheld the decision of the subordinate Tribunal, reinforcing the importance of adhering to statutory time limits in customs matters. The ruling highlights the legal principles surrounding customs claims and the necessity for exporters to comply with procedural requirements for timely filing. This case serves as a significant reference for future customs duty drawback claims, emphasizing the need for exporters to maintain diligence in their filing processes. |
| Court |
Sindh High Court
|
| Entities Involved |
Central Board of Revenue,
Collector of Customs (Exports), Karachi
|
| Judges |
GHULAM RABBANI,
MUHAMMAD MOOSA K. LEGHARI
|
| Lawyers |
Ch. Rasheed Ahmed,
Syed Sajjad Ali Shah,
Raja Muhammad Iqbal
|
| Petitioners |
MESSRS ROCKLAND, KARACHI THROUGH SOLE PROPRIETOR, SIKANDAR BUTT
|
| Respondents |
GOVERNMENT OF PAKISTAN THROUGH SECRETARY OF MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
|
| Citations |
2004 SLD 771,
2004 PTD 2014
|
| Other Citations |
Messrs Kalani Textiles v. Central Board of Revenue (Constitutional Petition No.D-25 of 1994)
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
41
|