| Case ID |
1a9dc5ba-d5ec-455f-ba3e-79155f6c95a0 |
| Body |
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| Case Number |
D-2169 of 2004 |
| Decision Date |
Jun 04, 2004 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled that the National Highway Authority (NHA) is entitled to obtain the release of machinery, equipment, and spare parts that were held at the ports due to a dispute with Customs Authorities regarding customs duty exemptions. The court ordered that the machinery be released to the NHA, contingent upon the payment of regular customs duties. The court further emphasized that these duties should first be adjusted against the balance amount held by the Nazir of the Court. The order also noted that any potential exemptions from customs duties should be pursued by the NHA from the Central Board of Revenue. The court mandated that the shipping documents of the relevant consignments be handed over to the NHA by the clearing agents, ensuring that the machinery could be utilized for the construction of the Islamabad-Peshawar Motorway. |
| Summary |
In the landmark case of National Highway Authority vs. Central Board of Revenue, the Sindh High Court addressed critical issues surrounding the release of machinery held by Customs Authorities. The case revolved around the National Highway Authority's contention that equipment necessary for the construction of the Islamabad-Peshawar Motorway was being unlawfully withheld due to ongoing disputes over customs duty exemptions. The court's decision not only provided clarity on the rights of the NHA but also established a precedent for similar cases involving customs disputes in Pakistan. The ruling emphasized the importance of ensuring that essential construction equipment is not hindered by bureaucratic challenges, thereby facilitating infrastructure development in the country. This case is significant for legal practitioners, government entities, and stakeholders involved in public works, as it highlights the intersection of customs law and constitutional rights, making it a pivotal reference point for future legal arguments in similar contexts. |
| Court |
Sindh High Court
|
| Entities Involved |
National Highway Authority,
Central Board of Revenue,
Messrs Bayindir Construction Inc.,
Messrs Security Packers
|
| Judges |
Sarmad,
Jalal Osmani,
Amir Hani Muslim
|
| Lawyers |
Mr. Nisar
|
| Petitioners |
National Highway Authority through Director Construction
|
| Respondents |
Central Board of Revenue through Chairman and 5 others
|
| Citations |
2007 SLD 1709 = 2007 PTD 2293
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969),
Constitution of Pakistan (1973)
|
| Sections |
19,
199
|