| Case ID |
224edd1a-713a-4bca-a782-29f23a8f0801 |
| Body |
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| Case Number |
Writ Petition No.2694-P of 2022 |
| Decision Date |
Aug 05, 2022 |
| Hearing Date |
Aug 05, 2022 |
| Decision |
The Peshawar High Court disposed of the constitutional petition of Messrs Nafees Plastic Industries, which was aggrieved by the denial of authorities to clear imported goods at Karachi Port. The Court directed the petitioner to approach the relevant authorities at Karachi for the release of their consignment based on the concession provided by the Federal Board of Revenue through notification Letter C.No.2(2)L,P/2016 dated 31-08-2021. The Court emphasized that the petitioner’s total imports for the financial year were below Rs. 200 million, and thus they should be allowed to clear their goods. The decision mandated that the relevant authorities would have to positively decide on the petitioner’s application within fifteen days from receipt of the judgment. The Court highlighted the need for the authorities to redress the grievances of the petitioner and ensure compliance with the law. |
| Summary |
In this significant case, the Peshawar High Court addressed the grievances of Messrs Nafees Plastic Industries regarding the clearance of imported goods at Karachi Port under the Sales Tax Act, 1990. The Court noted that the petitioner’s total imports were under Rs. 200 million for the financial year, which entitled them to certain concessions as per the Federal Board of Revenue’s notifications. The Court ruled that the authorities must review the petitioner’s application for clearance and ensure adherence to the guidelines set forth in the relevant notifications. This case underscores the importance of regulatory compliance and the protection of rights for small industrialists in Pakistan, particularly in the context of customs and taxation laws. The ruling provides a clear pathway for similar businesses facing regulatory hurdles, promoting fair treatment and lawful practices within the customs framework. |
| Court |
Peshawar High Court
|
| Entities Involved |
Federation,
Nafees Plastic Industries
|
| Judges |
SYED ARSHAD ALI,
DR. KHURSHID IQBAL
|
| Lawyers |
Abdul Rauf Rohaila,
Qazi Babar Irshad,
Mukhtar Ahmad Maneri,
Arshad Hilali,
Sharifullah A.D.
|
| Petitioners |
Messrs Nafees Plastic Industries
|
| Respondents |
Federation
|
| Citations |
2023 SLD 818,
2023 PTD 488
|
| Other Citations |
Pakistan v. Hazrat Hussain 2018 SC 939 = 2018 PTD 1204
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
151
|