| Case ID |
0b0ef721-0fea-4baa-b2fe-58cfd67865d4 |
| Body |
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| Case Number |
C.P. No. D-7357 of 2017 |
| Decision Date |
Apr 23, 2018 |
| Hearing Date |
Apr 05, 2018 |
| Decision |
The High Court ruled that the Notification SRO No. 497(I)/2009 remains valid and in effect, providing exemptions from customs duties for the goods imported by the petitioners from the People's Republic of China. It further declared that the duties imposed by Notification SRO No. 1035(I)/2017 were not recoverable for items covered under SRO No. 497(I)/2009. Any amounts that were collected in excess of the exemption provided must be refunded. The court emphasized that both notifications could coexist without leading to any absurd consequences, affirming the petitioners' rights under the previous exemption. |
| Summary |
In the case of C.P. No. D-7357 of 2017, the Sindh High Court addressed a significant issue regarding the exemptions provided under the Customs Act, 1969, specifically relating to the importation of tiles and sanitary fixtures from China. The petitioners argued that they were entitled to exemptions from customs duties based on SRO No. 497(I)/2009, which had not been revoked or impliedly repealed by the later SRO No. 1035(I)/2017. The court found in favor of the petitioners, asserting that the provisions of SRO No. 497 were still applicable, and the duties imposed by the later notification were not enforceable against the petitioners. This case underscores the importance of understanding the nuances of customs law and the implications of statutory regulatory orders. It also highlights the court's role in ensuring that the rights of importers are protected against potentially conflicting regulations. The decision emphasizes the doctrine of implied repeal and the necessity for clear legislative intent to revoke existing exemptions. Legal professionals and stakeholders in international trade should closely examine this ruling, as it sets a precedent for the interpretation of exemptions under the Customs Act. |
| Court |
Sindh High Court
|
| Entities Involved |
Federal Board of Revenue
|
| Judges |
MUNIB AKHTAR,
AGHA FAISAL
|
| Lawyers |
Kashif Nazeer,
Imran Ali Mithani,
Aqeel Ahmed Khan,
Ms. Dil Khurram Shaheen,
Imran Iqbal Khan,
Ghulam Haider Shaikh,
Salman Yousuf,
Muhammad Afzal Awan,
Adnan Moton,
Ms. Rashida Perveen,
Meer Hussain Abbasi,
Kafeel Ahmed Abbasi
|
| Petitioners |
MESSRS MAROSH AND 24 OTHERS
|
| Respondents |
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS
|
| Citations |
2018 SLD 2097,
2018 PTD 1787,
2018 PTCL 603
|
| Other Citations |
Tanveer Hussain v. Divisional Superintendent Pakistan Railways and others PLD 2006 SC 249,
Muhammad Sheraz v. Chief Secretary Government of Khyber Pukhtunkhwa and others PLD 2014 Pesh. 170,
Messrs Advance Telecom and others v. Federation of Pakistan and others 2018 SC MR 1,
Assistant Collector, Customs, Central Excise and Sales Tax, Maidan Division and 2 others v. Messrs Gadoon Textile Mills Limited, 1994 SCMR 712,
Collector of Customs and others v. Ravi Spinning Limited and others 1999 SCMR 412,
Government of Pakistan and others v. Messrs Saif Textile Mills Limited and others 2003 PTD 335,
Ahmed Khan Niazi v. Town Municipal Administration Lahore and others PLD 2009 Lah. 657
|
| Laws Involved |
Customs Act, 1969,
General Clauses Act, 1897
|
| Sections |
18,
18(1),
18(3),
18(5),
19,
6
|