| Case ID |
3849f4c5-e8e1-4e78-9dd9-6d31bdabd1d1 |
| Body |
View case body. Login to View |
| Case Number |
D-731 and 800 to 805 of 1981 |
| Decision Date |
May 11, 1989 |
| Hearing Date |
Apr 25, 1989 |
| Decision |
The Sindh High Court ruled in favor of Pakistan International Airlines Corporation, declaring the show-cause notice issued by the Customs Authorities as void and without legal effect. The Court found that the notice was issued beyond the four-month period prescribed under Section 32(3) of the Customs Act, 1969, and that no allegations of fraud or misrepresentation were made against the petitioner. The Court emphasized that the Air-conditioning System imported by the petitioner qualified as ground handling equipment, thereby exempting it from customs duties under Standing Order No. 39/66. All subsequent orders based on the invalid notice were also declared without lawful authority. |
| Summary |
In the case of Pakistan International Airlines Corporation vs Central Board of Revenue, the Sindh High Court addressed the legality of a customs duty show-cause notice issued to the airline for Air-conditioning System imports. The Court found that the notice was issued well beyond the four-month limit set by the Customs Act, 1969, and that no evidence of wrongdoing was presented by the Customs Authorities. The ruling reinforced the interpretation of what constitutes ground handling equipment and confirmed the airline's exemption from duties under the relevant standing order. This decision underscores the importance of adhering to statutory time limits and proper categorization of imported goods. Keywords: Pakistan International Airlines, Customs Act, Air-conditioning System, Sindh High Court, legal ruling, customs duty exemption. |
| Court |
Sindh High Court
|
| Entities Involved |
PAKISTAN INTERNATIONAL AIRLINES CORPORATION,
CENTRAL BOARD OF REVENUE, ISLAMABAD
|
| Judges |
SAEEDUZAMAN SIDDIQUI,
ABDUL RASOOL AGHA
|
| Lawyers |
S.A. Sarwana,
S. Inayat Ali
|
| Petitioners |
PAKISTAN INTERNATIONAL AIRLINES CORPORATION
|
| Respondents |
others,
CENTRAL BOARD OF REVENUE, ISLAMABAD
|
| Citations |
1990 SLD 379 = 1990 CLC 868
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32
|