| Case ID |
31b52bff-2f63-48a6-a156-295bbc010e7c |
| Body |
View case body. Login to View |
| Case Number |
Writ Petitions Nos.5662 and 5663 of 1990 |
| Decision Date |
Nov 15, 2001 |
| Hearing Date |
Nov 15, 2001 |
| Decision |
The court accepted the constitutional petition and set aside the impugned orders, declaring that the products in question were covered by Para.B(a) of Exemption to Item No.02-01-B(b) of the Schedule of the Central Excise and Salt Act, 1944. The court found that the authorities had acted without lawful authority by ignoring statutory provisions and following directives from the Central Board of Revenue contrary to the statute. It mandated that any excess duty collected be refunded to the petitioners. |
| Summary |
This case revolves around the interpretation of the Central Excise Act, particularly concerning the classification of Tinned Juices as 'Beverages made from Juices' versus 'Juices'. The Lahore High Court examined the validity of show-cause notices issued for alleged evasion of Excise Duty. The court emphasized that authorities must read statutory provisions correctly while making decisions. It was determined that the products complied with the West Pakistan Pure Food Rules, leading to the conclusion that the correct duty had been paid. The ruling highlighted the importance of lawful authority and proper statutory interpretation in administrative actions. Keywords include Central Excise, Writ Petition, Lahore High Court, Excise Duty, and Legal Interpretation. |
| Court |
Lahore High Court
|
| Entities Involved |
MITCHELLS FRUIT FARMS (PVT.) LTD.,
ADDITIONAL SECRETARY, GOVERNMENT OF PAKISTAN, (C.B.R.) MINISTRY OF FINANCE KARACHI
|
| Judges |
MAULVI ANWARUL HAQ, J
|
| Lawyers |
Mr. Ali Sibtain Fazli, Advocate,
Mr. A. Karim Malik, Advocate
|
| Petitioners |
MITCHELLS FRUIT FARMS (PVT.) LTD.
|
| Respondents |
3 others,
ADDITIONAL SECRETARY, GOVERNMENT OF PAKISTAN, (C.B.R.) MINISTRY OF FINANCE KARACHI
|
| Citations |
2002 SLD 1660 = 2002 CLC 1057
|
| Other Citations |
Not available
|
| Laws Involved |
Central Excise Act, (I of 1944)
|
| Sections |
3
|