| Case ID |
0ff48bcf-fffb-4c1d-ad40-6e8cfb1774ce |
| Body |
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| Case Number |
Civil Appeal No. 94 of 1994 |
| Decision Date |
May 04, 1998 |
| Hearing Date |
|
| Decision |
The court ruled in favor of Khurshid Spinning Mills Ltd, determining that the exemption from customs duties and sales tax provided under SRO No. 458(1)/88 was applicable, despite the fact that part of the duty had been assessed and paid prior to the issuance of the notification. The court emphasized that the failure to pay the entire duty within the specified timeframe did not negate the entitlement to the exemption, thereby reinforcing the principles of fairness and equity in administrative procedures. The judgment highlighted that the provisions of the Customs Act must be interpreted in a manner that does not disadvantage the taxpayer when statutory exemptions have been legislated. |
| Summary |
In the case of Federation of Pakistan and Others vs. Khurshid Spinning Mills Ltd, the Supreme Court of Pakistan addressed the complexities surrounding the Customs Act of 1969, particularly sections 19 and 30 concerning exemptions from duties on imported machinery. The court found that the exemption under SRO No. 458(1)/88 was applicable to Khurshid Spinning Mills Ltd, despite prior assessments and partial payments of customs duties. This case underscores the importance of timely and clear communication of customs regulations and the protections afforded to businesses in compliance with legislative frameworks. The decision sets a precedent for similar cases, highlighting the necessity for customs authorities to adhere to established legal standards when assessing duties and exemptions. The ruling is significant for stakeholders in the textile industry, as it clarifies the implications of the Customs Act on import duties and the associated rights of importers under Pakistani law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Customs Department,
Khurshid Spinning Mills Ltd
|
| Judges |
SH. IJAZ NISAR,
MUHAMMAD ARIF
|
| Lawyers |
Yawar Ali Khan, Dy, A. G.,
Sh. Izhar-ul-Haq, Advocate Supreme Court,
Gulzar Hasan, Advocate on-Record,
Ashtar Ausaf Ali, Advocate Supreme Court,
Sh. Salah-ud-Din, Advocate on-Record
|
| Petitioners |
FEDERATION OF PAKISTAN,
3 OTHERS
|
| Respondents |
KHURSHID SPINNING MILLS LTD
|
| Citations |
1979 SLD 352 = (1999) 79 TAX 67
|
| Other Citations |
Ibrahim Textile MILLS LTD v. Federation of Pakistan (PLD 1989 Lah. 47),
Federation of Pakistan v. Ibrahim Textile MILLS, LTD. (1992 SCMR 1898)
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19,
30
|