| Case ID |
0ad77884-2397-4f1c-b99a-5668c99ec05c |
| Body |
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| Case Number |
Writ Petition No. 1928 of 1987 |
| Decision Date |
Dec 05, 1987 |
| Hearing Date |
Nov 23, 1987 |
| Decision |
The court determined that the drug 'Fucidin Leo Intertulle' was liable for customs duty and sales tax under Heading 30.04 of the Customs Act, 1969. The classification of drugs for customs purposes differs from their classification under the Drugs Act, 1976. The mere registration of a substance as a drug does not exempt it from customs duties if it falls under a different category in the customs tariff. The petitioner's claims for exemption based on previous customs clearance in Karachi were rejected as the classification was fixed under the Central Board of Revenue's directive. The petition was dismissed with no order as to costs. |
| Summary |
This case revolves around the classification of the drug 'Fucidin Leo Intertulle' under the Customs Act, 1969, specifically regarding its liability for customs duties and sales tax. The Lahore High Court examined the arguments presented by Isman Drug House Limited, which contended that the drug should be classified under Heading 30.03 and thus exempt from such duties. Conversely, the Federal Government argued for its classification under Heading 30.04, which would incur these taxes. The court emphasized the distinction between drug classification under the Drugs Act and customs classification, ultimately ruling that the drug was indeed liable for customs duties. This decision highlights the complexities involved in customs law and drug classification, making it a significant case for businesses involved in the pharmaceutical sector in Pakistan. |
| Court |
Lahore High Court
|
| Entities Involved |
Federal Government,
Isman Drug House Limited
|
| Judges |
Rustam S. Sidhwa, J
|
| Lawyers |
Munir Ahmad Bhatti,
Syed Niaz Ali Shah
|
| Petitioners |
Isman Drug House Limited
|
| Respondents |
others,
C.A. Bokhari, Assistant Collector Customs, Airport
|
| Citations |
1988 SLD 343 = 1988 CLC 313
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Drugs Act, 1976
|
| Sections |
FirstSched,
3(g),
7
|