| Case ID |
149ad8d2-e446-4c04-aa47-edd651db6335 |
| Body |
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| Case Number |
Civil Appeal No. 1804 and Civil Petition No. 163/K |
| Decision Date |
Apr 01, 2004 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the appeal, affirming the High Court's decision that the central excise duty in the case of ship breaking should not be recovered as customs duty under Section 30 of the Customs Act, 1969, based on the date the bill of entry was filed. The Court ruled that the exemption provided by Notification S.R.O. 457(1)/96, dated 13-6-1996, was intact and could be availed by the respondents. The Court also stated that other duties or taxes not covered by the S.R.O. could still be collected from the respondent as per law. The remarks made against the customs official were deemed valid, and no significant legal question was involved that warranted further appeal. |
| Summary |
This case involves a legal dispute regarding the recovery of central excise duty in the context of ship breaking under the Customs Act, 1969. The Supreme Court of Pakistan examined whether the duty should be considered as customs duty based on the bill of entry filing date and whether the respondents could benefit from an exemption notification. The Court found that the exemption notification was still valid and applicable, thus dismissing the appeal. The ruling emphasized the importance of adhering to proper legal procedures regarding taxes and duties while also addressing the actions of customs officials. This case highlights critical aspects of the Customs Act and the interplay between various laws impacting customs duties, making it a significant reference point for future cases involving similar legal questions. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
Nazim Hussain Siddiqui, C.J.,
Javed Iqbal,
Abdul Hameed Dogar
|
| Lawyers |
Mirza Muhammad Siddique, Advocate Supreme Court,
M.S. Khattak, Advocate-on-Record for Respondent No. 1,
Muhammad Bilal, Senior Advocate Supreme Court,
Akhlaq Ahmed Siddiqui, Advocate-on-Record for Petitioner
|
| Petitioners |
Tariq Sultan & Company
|
| Respondents |
Collector of Customs and others
|
| Citations |
2004 SLD 1379,
2004 SCMR 1007
|
| Other Citations |
Federation of Pakistan, through Ministry of Finance and others v. Noorie Trading Corporation (Pvt.) Limited and others 1992 SCMR 710,
Federation of Pakistan and others v. Amjad Hussain Dilwari and 2 others (1992 SCMR 1270)
|
| Laws Involved |
Customs Act, 1969,
Central Excise Rules, 1944,
Constitution of Pakistan, 1973,
Central Excise Act, (I of 1944)
|
| Sections |
30,
96ZZ,
185(3),
3(c)
|