| Case ID |
1603754e-3d8f-496f-97d7-2481e8d99811 |
| Body |
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| Case Number |
Special Customs Appeal No.100 of 2003 |
| Decision Date |
Feb 17, 2005 |
| Hearing Date |
|
| Decision |
The court dismissed the appeal filed under section 196 of the Customs Act, 1969, affirming the findings of the Customs, Excise and Sales Tax Appellate Tribunal Karachi Bench-I. The Tribunal had determined that the application under section 194-B(2) was in essence a review application and not maintainable under the law. The High Court held that the prayer made in the application was to modify the Tribunal's order without establishing an apparent mistake on the record. The court emphasized that every question of law does not warrant a hearing, particularly when the issue has been settled by previous judgments. |
| Summary |
In this landmark case, the Sindh High Court addressed the complexities surrounding the rectification of mistakes under the Customs Act, 1969. The core issue was whether the rectification application submitted by Pakistan State Oil Company Ltd was essentially a review application. The Tribunal had previously ruled that it was not maintainable, leading to the appeal being brought before the High Court. The court reiterated that the provisions of section 194-B(2) are specific and do not allow for broad interpretations that could encompass review applications. The High Court's decision reinforces the principle that applications must clearly demonstrate an error apparent on the record to be considered valid under the law. This case highlights the importance of precise legal arguments and the limitations of judicial review in customs law, making it a crucial reference for future cases involving similar legal questions. |
| Court |
Sindh High Court
|
| Entities Involved |
COLLECTOR OF CUSTOMS, KARACHI,
PAKISTAN STATE OIL COMPANY LTD
|
| Judges |
ANWAR ZAHEER JAMALI,
MUHAMMAD MUJEEBULLAH SIDDIQUI
|
| Lawyers |
Taha Alizai,
Raja Muhammad Iqbal
|
| Petitioners |
PAKISTAN STATE OIL COMPANY LTD
|
| Respondents |
ANOTHER,
COLLECTOR OF CUSTOMS, KARACHI
|
| Citations |
2005 SLD 529,
2005 PTD 1128
|
| Other Citations |
CIT v. Qureshi Brothers 1986 PTD 100,
CIT v. National Food Industries 1992 PTD 570,
Baqar v. Muhammad Rafique 2003 SCMR 140
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
194,
194-B(2),
196
|