| Case ID |
224330a4-5260-425b-a233-65d5c1b73633 |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeals Nos. 1176 to 1179 of 2001 |
| Decision Date |
Jul 24, 2002 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan ruled that sub-rule (6) of rule 15 of the Manufacturing In-Bond Rules, 1997, which restricted the export of goods manufactured under these rules to any country by land routes, was ultra vires the statutes under which it was framed. The Court emphasized that the Central Board of Revenue (C.B.R.) does not possess the authority to impose such restrictions on exports, as this power lies exclusively with the Federal Government under the Imports and Exports (Control) Act, 1950. The Court highlighted that rule-making authority cannot exceed the scope of the statutes it operates under, and any rule that contradicts the primary legislation is invalid. The Court upheld the decision of the Peshawar High Court, which had previously declared the rule invalid, thus allowing the appeal of the petitioners against the C.B.R.'s decision. |
| Summary |
In the landmark case of Civil Appeals Nos. 1176 to 1179 of 2001, the Supreme Court of Pakistan addressed the legality of sub-rule (6) of rule 15 of the Manufacturing In-Bond Rules, 1997, which limited the export of manufactured goods by land routes. The case arose from the Central Board of Revenue's (C.B.R.) prohibition on exports from manufacturing bonds to Afghanistan. The Court determined that the C.B.R. lacked the authority to impose such restrictions, which are reserved for the Federal Government under the Imports and Exports (Control) Act, 1950. This ruling is significant for understanding the separation of powers between the C.B.R. and the Federal Government regarding export policies and regulations, reinforcing the principle that subordinate legislation cannot extend beyond the primary legislation it is meant to enforce. The decision is a crucial precedent in administrative law and export regulations in Pakistan, ensuring that rules made by regulatory bodies conform to the statutes governing their powers. This case is relevant for legal practitioners, policymakers, and businesses involved in international trade, highlighting the importance of lawful governance in export activities. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
SH. RIAZ AHMED, CHIEF JUSTICE,
MIAN MUHAMMAD AJMAL, JUSTICE,
MUHAMMAD NAWAZ ABBASI, JUSTICE
|
| Lawyers |
Tariq Javed, Advocate Supreme Court,
M. A. Qayyum Mazhar, Advocate-on-Record for Appellants,
S.M. Zafar, Senior Advocate Supreme Court,
M.S. Khattak, Advocate-on-Record for Respondents
|
| Petitioners |
PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND 5 OTHERS
|
| Respondents |
ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD., PESHAWAR AND OTHERS
|
| Citations |
2003 SLD 443,
2003 PTD 505,
2003 SCMR 370
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990,
General Clauses (Amendment) Act, 1997,
Central Excise Act, (I of 1944)
|
| Sections |
219,
50,
15(6),
37
|