| Case ID |
0400bce6-5261-4a40-a3d1-769cf9615a5a |
| Body |
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| Case Number |
WP No. 55114 of 2017 |
| Decision Date |
Sep 25, 2017 |
| Hearing Date |
Sep 25, 2017 |
| Decision |
The Lahore High Court allowed the constitutional petition filed by Vortex International, ruling that the SRO 563(I)/2017, which amended the SRO 499(I)/2009, could not be applied to the goods imported prior to its issuance. The court emphasized that the date of import—when the goods entered the territorial waters of Pakistan—was the relevant date for determining the applicability of any SRO. In this case, the goods were imported on 29.06.2017, before the SRO was issued on 01.07.2017, thus the petitioner was entitled to the provisions of the previous SRO. |
| Summary |
In the case WP No. 55114 of 2017, the Lahore High Court addressed a constitutional petition concerning the application of customs regulations under the Customs Act, 1969. The petitioner, Vortex International, contested the applicability of SRO 563(I)/2017, which amended previous customs regulations, arguing that their imported goods arrived in Pakistan before the new SRO came into effect. The court ruled that the critical factor was the date the goods entered the territorial waters of Pakistan, which was 29.06.2017, thereby allowing the petition and directing the release of the goods under the prior SRO 499(I)/2009. This ruling underscores the importance of the timing of customs regulations and their impact on importers, emphasizing the legal principle that the taxable event of importation occurs upon entry into territorial waters, independent of subsequent declarations or amendments. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
AYESHA A. MALIK
|
| Lawyers |
Muhammad Anwar Khan
|
| Petitioners |
Vortex International
|
| Respondents |
Federation of Pakistan and Others
|
| Citations |
2017 SLD 1295,
2017 LHC 3276,
2017 PTD 2431,
(2017) 117 TAX 239
|
| Other Citations |
PLD 1976 SC 618
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
18,
25,
30,
43,
181,
199
|