| Case ID |
38225edb-4430-422a-b437-b183495ab961 |
| Body |
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| Case Number |
D-653 of 1983 |
| Decision Date |
Dec 19, 1983 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the petition filed by S.G.RAUF & COMPANY, which challenged the show-cause notice issued under Section 171 of the Customs Act. The court found that the petitioner had imported a glycerine recovery plant intended for installation in Uthal, Baluchistan, but had instead installed it in Karachi. The court noted that the petitioner was aware that gas and water were not available in Uthal at the time of import. Since the machinery had not been installed in the specified area, the issuance of the show-cause notice was deemed proper. The court emphasized that it rarely intervenes at such premature stages, allowing statutory authorities the opportunity to decide cases according to the law. The petition was dismissed in limine, indicating no merit in the arguments presented by the petitioner. |
| Summary |
In the case of S.G.RAUF & COMPANY vs ASSISTANT DIRECTOR, DIRECTORATE OF INTELLIGENCE and INVESTIGATION (CUSTOMS and EXCISE), the Sindh High Court addressed the legality of a show-cause notice issued under Section 171 of the Customs Act, 1969. The petitioner had imported a glycerine recovery plant for installation in Uthal, Baluchistan; however, the machinery was installed in Karachi instead. The court highlighted the exemption from customs duty for certain areas and reiterated the importance of following procedures, including the execution of an indemnity bond. Despite arguments regarding the unavailability of essential utilities in Uthal, the court found no merit in the petitioner's claims. This case underscores the significance of compliance with customs regulations and the court's reluctance to interfere in preliminary matters, reinforcing the legal framework governing customs duties and the responsibilities of importers. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
ABDUL HAYEE KURESHI, C.J.,
HAIDER ALI PIRZADA, J
|
| Lawyers |
Sohail Muzaffar,
Aziz Munshi, Deputy A.G.
|
| Petitioners |
S.G.RAUF & COMPANY
|
| Respondents |
ASSISTANT DIRECTOR, DIRECTORATE OF INTELLIGENCE and INVESTIGATION (CUSTOMS and EXCISE)
|
| Citations |
1984 SLD 297,
1984 MLD 279
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
171
|