| Case ID |
31a66978-779f-4fb3-b1be-c7e826628852 |
| Body |
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| Case Number |
C.Ps. Nos.D-4446, D-4513, D-4552, D-6927, D-4553 - |
| Decision Date |
Apr 14, 2023 |
| Hearing Date |
Apr 11, 2023 |
| Decision |
The court dismissed the constitutional petitions filed by HASCOL PETROLEUM LTD. seeking relief from the regulatory duty imposed under SRO 806(I)/2022. The court held that the petitioners were not entitled to the protection under the SRO as the Letter of Credits were not opened prior to the effective date of the SRO and the presence of the vessel at high seas did not substantiate a commercial transaction recognized by law. The petitioners' claims were found to lack merit, leading to the dismissal of all petitions. |
| Summary |
In the case of HASCOL PETROLEUM LTD. vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the issue of regulatory duties imposed under the Customs Act, 1969, specifically regarding the import of motor spirit. The petitioners claimed that they were entitled to benefits under SRO 806(I)/2022, which exempted certain cargoes from regulatory duties if the Letter of Credit was established before the effective date. The court analyzed the conditions outlined in the SRO and concluded that the petitioners did not meet the necessary criteria for exemption since their Letters of Credit were opened after the effective date. Consequently, the court ruled that the imposition of the 10% regulatory duty was valid, resulting in the dismissal of the petitions. This case highlights the importance of adhering to statutory requirements in customs regulations and the implications for importers in Pakistan. |
| Court |
Sindh High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
HASCOL PETROLEUM LTD.
|
| Judges |
Muhammad Shaft Siddiqui,
Agha Faisal
|
| Lawyers |
Khalid Jawed Khan,
Uzair Qadir Shoro,
Masood Anwar Ausaf,
Munim Masood,
Qazi Ayazuddin Qureshi,
Muhammad Khalil Dogar,
Agha Shahid Majeed
|
| Petitioners |
HASCOL PETROLEUM LTD. through Authorized Attorney and another
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary, Revenue Division and 2 others
|
| Citations |
2023 SLD 2091,
2023 PTD 1415
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
18,
30
|