| Case ID |
3aae2cef-1836-4046-92f0-b61ef4122f90 |
| Body |
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| Case Number |
Special Customs Appeal No. 63 of 2002 |
| Decision Date |
Nov 03, 2022 |
| Hearing Date |
Sep 29, 2022 |
| Decision |
In the case of Special Customs Appeal No. 63 of 2002, the Sindh High Court addressed significant issues relating to the interpretation of sections 25 and 32 of the Customs Act, 1969. The court evaluated the arguments presented by the appellant, M/s. Xavier Company, through their advocate Mr. Ammar Yasser, against the backdrop of the decisions made by the Customs, Excise & Sales Tax Appellate Tribunal. The court considered the legal precedents and the statutory framework guiding customs regulations. Ultimately, the judges ruled in favor of a resolution that aimed to clarify the application of the law concerning customs duties and the rights of the appellant. This case is pivotal in understanding the complexities of customs law in Pakistan and serves as a reference for future disputes involving similar legal questions. |
| Summary |
The Special Customs Appeal No. 63 of 2002 presented before the Sindh High Court revolves around critical interpretations of the Customs Act, 1969. This case involves M/s. Xavier Company, which challenged the decisions made by the Customs, Excise & Sales Tax Appellate Tribunal. The appeal was heard by esteemed judges Mr. Justice Irfan Saadat Khan and Mr. Justice Zulfiqar Ahmad Khan on September 29, 2022, leading to a judgment on November 3, 2022. The court's decision highlighted the necessity for transparent customs regulations and the enforcement of the law pertaining to duties and taxes levied on imports and exports. The involvement of prominent lawyers, including Mr. Ammar Yasser for the appellant and Mr. G.M Bhutto for the respondents, underscores the case's significance. This ruling not only impacts the parties involved but also sets a precedent for future cases in the realm of customs law, emphasizing the importance of legal clarity and compliance in trade practices. This case is instrumental for legal practitioners, customs authorities, and businesses engaged in international trade, reflecting the dynamic nature of customs legislation and its implications. |
| Court |
Sindh High Court
|
| Entities Involved |
M/s. Xavier Company,
Customs, Excise & Sales Tax Appellate Tribunal
|
| Judges |
Mr. Justice Irfan Saadat Khan,
Mr. Justice Zulfiqar Ahmad Khan
|
| Lawyers |
Mr. Ammar Yasser,
Mr. G.M Bhutto,
Mr. Sarfaraz Khan Marwat
|
| Petitioners |
M/s. Xavier Company
|
| Respondents |
others,
Customs, Excise & Sales Tax Appellate Tribunal
|
| Citations |
2022 SLD 6500
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
32
|