| Case ID |
0c46ea5f-b55e-4a8a-bff2-c52b63372a63 |
| Body |
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| Case Number |
Constitutional Petition No.364 of 1976 |
| Decision Date |
Apr 02, 1984 |
| Hearing Date |
|
| Decision |
The court ruled that LPG cylinders imported by the petitioner are covered under item (ii) of the definition of machinery as per Notification SRO 372(1)/72, dated 8-6-1972. The court declared that the petitioner is entitled to exemption from custom duty on these cylinders in excess of 20% ad valorem. The previous interpretation of the Customs Department was upheld as correct, affirming that the cylinders are integral to the machinery used for filling LPG. The orders of the Central Board of Revenue and Customs Authorities were set aside, confirming the exemption for the imported LPG cylinders. |
| Summary |
In the case of Constitutional Petition No.364 of 1976, the Sindh High Court addressed the import duty exemptions for LPG cylinders under the Customs Act, 1969. The petitioner, the Committee of Administration, Fauji Foundation, argued that their imported LPG cylinders should qualify as machinery under the relevant laws, thereby entitling them to a customs duty exemption exceeding 20% ad valorem. The court analyzed the definitions of machinery and concluded that the LPG cylinders are indeed apparatus specially adapted for use with machinery involved in the filling of liquefied petroleum gas. This decision is significant for businesses involved in the importation of specialized machinery and equipment, particularly in the energy sector, as it clarifies the criteria for customs duty exemptions. The ruling emphasizes the importance of proper classification of imported goods to avoid excessive tariffs. This case serves as a precedent for similar future cases involving machinery and customs duties, potentially influencing the import strategies of companies in the energy and manufacturing sectors. |
| Court |
Sindh High Court
|
| Entities Involved |
Customs Department,
GOVERNMENT OF PAKISTAN,
FAUJI FOUNDATION
|
| Judges |
NASIR ASLAM ZAHID,
MUNAWAR ALI KHAN
|
| Lawyers |
Mansoorul Arfin,
Abul Khair
|
| Petitioners |
COMMITTEE OF ADMINISTRATION, FAUJI FOUNDATION
|
| Respondents |
FEDERATION OF PAKISTAN,
3 others
|
| Citations |
1984 SLD 299 = 1984 MLD 356
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Tariff Act, 1937
|
| Sections |
19
|