| Case ID |
0b87c65e-bdae-4d8e-932b-db440ae814e5 |
| Body |
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| Case Number |
Writ Petition No. 4023 of 1988 |
| Decision Date |
Jul 14, 1992 |
| Hearing Date |
May 17, 1992 |
| Decision |
The Lahore High Court accepted the petition filed by Khurshid Spinning Mills Ltd., determining that the petitioner was entitled to the benefit conferred by the notification dated 28.6.1988, which granted total exemption from customs duty. The court held that since only half of the duty had been paid and the remaining was outstanding, the case fell under the second proviso to Section 30 of the Customs Act, 1969. The refusal of the respondents to allow clearance of goods without payment of customs duty was challenged successfully. |
| Summary |
This case revolves around the interpretation of Section 30 of the Customs Act, 1969, concerning the customs duty exemptions for imported machinery intended for the textile industry. Khurshid Spinning Mills Ltd. imported machinery and sought clearance from customs after partially paying the assessed duties. The core issue was whether the petitioner could benefit from a subsequent notification exempting certain imports from customs duties. The Lahore High Court ruled in favor of the petitioner, confirming that the incomplete payment of duties did not disqualify them from receiving the exemption. The case highlights the complexities of customs regulations and the importance of timely compliance with legal requirements, making it a significant reference point for similar future disputes. |
| Court |
Lahore High Court
|
| Entities Involved |
Federation of Pakistan,
Khurshid Spinning Mills Ltd.
|
| Judges |
Malik Muhammad Qayyum
|
| Lawyers |
Mr. Ashtar Ausaf Ali,
Mr. Mehmood,
Mr. Maqbool Ahmad
|
| Petitioners |
Khurshid Spinning Mills Ltd.
|
| Respondents |
3 others,
Federation of Pakistan,
Secretary Ministry of Finance
|
| Citations |
1992 SLD 2156,
1992 PLJ 465
|
| Other Citations |
PLJ 1989 Lahore 112
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
30
|