| Case ID |
2bfd0f36-04d5-423e-bd11-cc2b86f088ad |
| Body |
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| Case Number |
Customs Appeal No. 7(01)/IB/89 |
| Decision Date |
Jan 30, 1999 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal ruled that the appellants were entitled to exemptions under S.R.O. 108(I)/95 based on the Capacity Certificate granted under S.R.O. 504(I)/94. The Tribunal noted that the appellants had maintained the approved capacity and fulfilled all necessary conditions for exemption. The ruling emphasized that the delay in the issuance of the Capacity Certificate was due to the Customs authorities, and the appellants should not be penalized for this delay. The decision highlighted that technicalities should not prevent the granting of relief to those entitled to it, as affirmed by previous case law. |
| Summary |
In the case of M/S. PEL APPLIANCES LIMITED vs. Collector of Customs & Central Excise, the Appellate Tribunal Inland Revenue reviewed the entitlement of the appellants to exemptions under the Customs Act, 1969. The Tribunal found that the appellants had been unjustly denied these exemptions despite holding a valid Capacity Certificate. The Customs authorities had reported that the appellants received a refund amount of Rs. 1,61,10,596 illegally, which led to the reopening of their case. The Tribunal determined that the appellants had complied with all conditions necessary for the exemption under S.R.O. 108(I)/95, and the delay in receiving the Capacity Certificate should not impede their entitlement to relief. The ruling reinforced the principle that technicalities should not bar justice, as supported by established case law. This case underscores the importance of timely processing by authorities and the need for fair application of laws to industrial entities seeking concessions under Customs regulations. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/S. PEL APPLIANCES LIMITED,
Collector of Customs & Central Excise
|
| Judges |
MIAN QAMARUDDIN AHMED,
MR. MUHAMMAD ASLAM
|
| Lawyers |
Mr. Tariq Najeeb Chaudhry,
Mr. Guam Chaudhry,
Mr. S.K. Masood Kiani
|
| Petitioners |
M/S. PEL APPLIANCES LIMITED
|
| Respondents |
COLLECTOR OF CUSTOMS & CENTRAL EXCISE
|
| Citations |
2000 SLD 602 = 2000 PTCL 72
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19
|