| Case ID |
39858631-9ce1-41e5-9779-3f8805d8dc85 |
| Body |
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| Case Number |
D-1456 of 1987 |
| Decision Date |
Apr 20, 1989 |
| Hearing Date |
Apr 20, 1989 |
| Decision |
The court ruled in favor of the petitioner, granting the exemption from customs duty on the import of card conversion assembly for modernization of their textile plant. The judgment emphasized that the Customs General Order (C.G.O.) issued by the Board of Revenue maintained its validity despite changes in the related S.R.O.s. The court declared the demand for customs duty as unlawful, asserting that the petitioner had complied with all necessary conditions for exemption under the C.G.O. The decision reinforced the interpretation that the C.G.O. should be read in conjunction with the latest S.R.O. issued, thus allowing the petitioner to clear their goods without incurring additional duty. |
| Summary |
In the case of GLOBE TEXTILE MILLS Ltd. vs. CENTRAL BOARD OF REVENUE, the Sindh High Court addressed the exemption from customs duty under the Customs Act of 1969. The court held that the exemption granted via the Customs General Order (C.G.O.) was valid despite the issuance of new S.R.O.s. The decision emphasized that the petitioner had adhered to the conditions set forth in the C.G.O. and thus should not be subjected to customs duty for importing card conversion assembly aimed at modernizing their textile operations. This case highlights the importance of understanding the nuances of customs regulations and the authority of C.G.O.s in relation to S.R.O.s, making it a significant reference for similar future cases regarding customs exemptions. |
| Court |
Sindh High Court
|
| Entities Involved |
CENTRAL BOARD OF REVENUE,
GLOBE TEXTILE MILLS Ltd.
|
| Judges |
SAEEDUZZAMAN SIDDIQUI,
ABDUL RASOOL AGHA
|
| Lawyers |
Mushtaq Memon,
Hussain Adil Khatri
|
| Petitioners |
Messrs GLOBE TEXTILE MILLS Ltd.
|
| Respondents |
others,
CENTRAL BOARD OF REVENUE, ISLAMABAD
|
| Citations |
1989 SLD 1006,
1989 CLC 1962
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19,
20,
21
|