| Case ID |
18dbc723-3eb3-44a9-b0a6-1f54c5c37a61 |
| Body |
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| Case Number |
C.P.L.A. No.374 of 2006 |
| Decision Date |
Dec 20, 2006 |
| Hearing Date |
Dec 20, 2006 |
| Decision |
The Supreme Court granted leave to appeal to examine whether the petitioner, Agro Tractors (Private) Limited, was entitled to exemption from customs duty based on the doctrine of promissory estoppel. The court noted that the petitioner had imported a batch of tractors under a scheme that was later challenged and deemed non-transparent by the High Court of Sindh. The decision included instructions for the proper handling of bank guarantees associated with the import duties, emphasizing the need for a thorough review of the new tariff policy introduced by the government. The court acknowledged the withdrawal of the Federation's petition and emphasized the need for a fair resolution of the petitioner's claims regarding damages and the release of bank guarantees. |
| Summary |
In the case of Agro Tractors (Private) Limited vs. Fecto Belarus Tractors Limited, the Supreme Court of Pakistan addressed significant questions surrounding customs duties and the doctrine of promissory estoppel. The case arose when Agro Tractors sought to challenge the High Court's ruling that deemed the customs policy non-transparent. The Supreme Court's decision to grant leave to appeal indicates its willingness to explore the implications of changing tariff policies on existing import agreements. The court's ruling also highlights the importance of maintaining bank guarantees in light of ongoing disputes over customs exemptions. This case is crucial for understanding the interplay between administrative policy changes and the rights of importers under Pakistan's legal framework. Keywords such as 'customs duty exemption', 'promissory estoppel', and 'tariff policy' are relevant for those researching legal precedents in Pakistan's customs law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
FECTO BELARUS TRACTORS LIMITED,
AGRO TRACTORS (PRIVATE) LIMITED
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
MIAN SHAKIRULLAH, JAN, J
|
| Lawyers |
Chaudhry Mushtaq Ahmad Khan, Senior Advocate Supreme Court,
Mahmood A. Sheikh, Advocate Supreme Court,
Ch. Akhtar Ali, Advocate-on-Record
|
| Petitioners |
AGRO TRACTORS (PRIVATE) LIMITED
|
| Respondents |
FECTO BELARUS TRACTORS LIMITED and others
|
| Citations |
2007 SLD 1713,
2007 PTD 2316
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969),
Constitution of Pakistan (1973)
|
| Sections |
69,
Art.185(3)
|