| Case ID |
10602dc5-432e-47b2-9dcb-bd7927835eaf |
| Body |
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| Case Number |
Writ Petition No. D-428 of 1977 |
| Decision Date |
Oct 25, 1983 |
| Hearing Date |
|
| Decision |
In this case, the Sindh High Court allowed the petitions filed by Dada Steel Mills concerning the determination of customs duty rates applicable to imported goods. The court concluded that the customs duty should be calculated based on the rate prevailing on the date of the manifest filed by the vessel on April 6, 1977, for the bill of entries filed in advance. For those entries filed after the arrival of the vessel, the duty would be assessed at the rate applicable on the date of filing. The decision underscored the importance of the timing of the manifest and the implications of the customs law regarding the importation of goods, ultimately ruling in favor of the petitioners after careful consideration of the relevant facts and legal provisions. |
| Summary |
This case revolves around the customs duties applicable to goods imported by Dada Steel Mills, which arrived at Karachi Port on April 6, 1977. The petitioners faced issues regarding the assessment of customs duty due to the timing of the bill of entry filings and the availability of berth for unloading. The Sindh High Court addressed the complexities surrounding the Customs Act, 1969, particularly focusing on Section 30, which determines the value and rate of import duty based on the date of the manifest and the submission of the bill of entry. The court's ruling emphasized that the customs duty should be calculated based on the rates in effect on the date of the manifest for entries filed in advance, promoting fairness in the customs process and preventing undue financial burdens on importers. This case highlights the significance of understanding customs regulations and the potential impact of procedural compliance on import duties, making it an important reference for businesses engaged in international trade. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AJMAL MIAN,
SYED HAIDER ALI PIRZADA
|
| Lawyers |
Not available
|
| Petitioners |
Dada Steel Mills
|
| Respondents |
Collector Of Customs And Other
|
| Citations |
1984 SLD 170,
1984 PTCL 184
|
| Other Citations |
PLD 1976 Kar. 196
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
30,
45(1),
45(2),
104,
156(2)(a)
|