| Case ID |
209d175f-a98d-4215-9cfc-082db368fad1 |
| Body |
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| Case Number |
CIVIL APPEAL No. 1600 OF 2006 |
| Decision Date |
Jan 04, 2016 |
| Hearing Date |
Jan 04, 2016 |
| Decision |
The Supreme Court of Pakistan dismissed the appeal filed by Indus Trading and Contracting Company against the imposition of regulatory duty on imported medicines, ruling that the Federal Government has the authority to impose regulatory duty even on goods exempted from statutory customs duty. The Court emphasized that the appellant should have sought remedy through the appropriate forum under the Customs Act rather than directly invoking the jurisdiction of the High Court. The Court found that the distinction between 'duty-free imports' and 'zero-rated imports' is not applicable in this case, reaffirming that regulatory duty can be levied on goods that are exempt from customs duties under specific conditions. The decision highlights the importance of adhering to established legal remedies in customs matters. |
| Summary |
In the case of Indus Trading and Contracting Company vs. Collector of Customs, the Supreme Court of Pakistan addressed the legality of regulatory duty imposed on imported medicines that were claimed to be exempt from customs duty. The Court found that while the appellant had previously imported goods under a concession granted by the Finance Act, the imposition of regulatory duty was lawful under the Customs Act, 1969. The ruling clarified the distinction between statutory customs duty and regulatory duty, emphasizing that exemptions from customs duty do not inherently extend to regulatory duties. This case underscores the necessity for importers to challenge such duties through the proper channels outlined in the Customs Act and not to bypass the designated forums. The decision serves as a precedent for future cases involving customs regulations and the interpretation of duty exemptions. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MR. JUSTICE MIAN SAQIB NISAR,
MR. JUSTICE FAISAL ARAB,
MR. JUSTICE TARIQ PERVEZ
|
| Lawyers |
Mr. Issaq Ali Qazi, ASC,
Raja Muhammad Iqbal, ASC,
Raja Abdul Ghafoor, AOR
|
| Petitioners |
Indus Trading and Contracting Company
|
| Respondents |
Raja Muhammad Iqbal,
Raja Abdul Ghafoor,
Collector of Customs (Preventive) Karachi
|
| Citations |
2016 SLD 8,
(2016) 113 TAX 111,
2016 PTD 2355,
2016 SCMR 842,
2016 PTCL 105
|
| Other Citations |
1999 SCMR 412,
PLD 1989 SC 232
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
18,
18(1),
18(2),
19,
25,
199,
199(1)
|