| Case ID |
2d1b436d-9703-4281-9fd6-33dc61b5ebf7 |
| Body |
View case body. Login to View |
| Case Number |
D-4268 of 2013 |
| Decision Date |
Dec 19, 2013 |
| Hearing Date |
Nov 27, 2013 |
| Decision |
The Sindh High Court dismissed the constitutional petition challenging the issuance of a Show-Cause Notice against the petitioner. The court found that the issue raised by the petitioner involved factual controversies that were not suitable for resolution in constitutional jurisdiction. The court emphasized that the determination of whether the imported goods were restricted items under the Import Policy Order was to be made by the Adjudicating Collectorate. The judgment highlighted the importance of following the appropriate administrative procedures before seeking judicial intervention. |
| Summary |
In the case of Sindh High Court's Constitutional Petition No.D-4268 of 2013, the petitioner, Messrs Bilal International, challenged the Show-Cause Notice issued by the customs authority regarding the import of old and used rubber conveyor belts. The petitioner contended that these goods were not subject to import duties as they were exempted under the Import Policy Order of 2013. The court ruled that the matter involved factual issues that should be resolved by the customs authority rather than through constitutional proceedings. This case underscores the distinction between legal interpretation and factual determination in customs matters, emphasizing the need for importers to adhere to regulatory procedures while also protecting their rights under the Constitution of Pakistan. Key legal principles regarding the jurisdiction of courts and the administrative process in customs law were reaffirmed, making this a significant case in customs litigation. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
SYED HASAN AZHAR RIZVI,
MUHAMMAD JUNAID GHAFFAR
|
| Lawyers |
Mr. Faisal Rasheed Ghouri Advocate,
Mr. Kashif Nazeer
|
| Petitioners |
Messrs BILAL INTERNATIONAL through Proprietor
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman and 3 others
|
| Citations |
2014 SLD 1480,
2014 PTD 465,
(2014) 110 TAX 55
|
| Other Citations |
Iqbal Hussain v. Federation of Pakistan 2010 PTD 2338,
Commissioner of Income Tax v. Messrs Eli-Lilly Pakistan Private Ltd., 2009 PTD 1392,
Collector of Customs, Custom House Lahore v. S. M. Ahmed and Co (Pvt.) Limited, 1999 SCMR 138,
Kamran Industries v. Collector of Customs (Exports) PLD 1996 Kar. 68,
Commissioner of Income Tax, Companies-II and another v. Hamdard Dawakhana (WAQF), Karachi PLD 1992 SC 847,
The Commissioner of Income Tax, Karachi and 2 others v. Messrs N.V. Philip's Gloeilampenfabriaken PLD 1993 SC 434,
Messrs Bulk Shipping and Trading (Pvt.) Ltd., v. Collector of Customs and others 2004 PTD 509,
Arshad Hussain v. Collector of Customs and 2 others 2010 PTD 104,
BP Pakistan Exploration and Production Inc., Karachi v. Additional Commissioner, Inland Revenue-B Enforcement and Collection Division-I, Karachi and another 2011 PTD 647,
Messrs Pak Saudi Fertilizers Ltd., v. Federation of Pakistan 2002 PTD 679
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
80,
199
|