| Case ID |
16002b82-a66f-411f-90aa-fc9e133de4c0 |
| Body |
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| Case Number |
C.P. No. D-2166 of 2013 |
| Decision Date |
Mar 17, 2014 |
| Hearing Date |
Jan 28, 2014 |
| Decision |
The Sindh High Court dismissed the constitutional petition filed by MKB Enterprises (Pvt.) Limited against the actions of Customs authorities regarding the seizure of imported input goods. The court found that the petitioner had failed to justify the storage of goods in Karachi rather than Peshawar, where the manufacturing facility was located. The court emphasized that any concession granted under the Duty and Tax Remission for Export (DTRE) scheme is based on mutual trust, which the petitioner breached by not informing the Regulatory Collector about the storage. The court upheld the validity of the Customs authorities' actions, asserting that they acted within their jurisdiction. The petitioner was directed to approach the adjudicating authority for further proceedings regarding the case. |
| Summary |
This case revolves around MKB Enterprises (Pvt.) Limited's challenge against the Customs authorities' seizure of imported goods under the Duty and Tax Remission for Export (DTRE) scheme. The petitioner, engaged in manufacturing plastic mats, was accused of illegally selling input goods in violation of DTRE rules. The court examined the implications of storing goods at a location other than the manufacturing site and the responsibilities of the petitioner under the Customs Act, 1969. The ruling emphasized the importance of compliance with legal requirements in customs procedures and the consequences of breaching trust in regulatory concessions. The case highlights critical aspects of customs law, the significance of proper documentation, and the need for transparency in business operations. Keywords: Customs Act, DTRE scheme, Sindh High Court, legal compliance, customs procedures. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
SYED HASSAN AZHAR RIZVI,
JUSTICE MUHAMMAD,
JUNAID GHAFFAR
|
| Lawyers |
Mr. Zain A. Jatoi,
Mr. Kashif Nazeer
|
| Petitioners |
MKB ENTERPRISES (PVT.) LIMITED THROUGH DIRECTOR
|
| Respondents |
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION (F.B.R.) AND 2 OTHERS
|
| Citations |
2014 SLD 873,
2014 PTD 1159
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973,
Customs Rules, 2001
|
| Sections |
32(1),
32(2),
32A,
79,
80,
156(1),
156(14),
156(14A),
168,
219,
199,
Rr.300,
Rr.305,
Rr.307A,
Rr.307-E,
Rr.307-G
|