| Case ID |
3d83034a-6529-4147-bf5f-eab1e847e0e6 |
| Body |
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| Case Number |
Civil Petition No. 1896-L of 2020 |
| Decision Date |
Sep 24, 2021 |
| Hearing Date |
Sep 24, 2021 |
| Decision |
The Civil Petition for Leave to Appeal was dismissed and leave was refused. The petitioner, MESSRS T N PAKISTAN PRIVATE LIMITED, failed to produce the necessary Original Certificate of Origin required to claim exemption from customs duties under the relevant SRO. The High Court found that the case involved factual controversies rather than legal questions, thus falling outside the scope of the reference under section 196 of the Customs Act, 1969. The decision emphasized the importance of adhering to the procedural requirements set forth by the Customs Act and the related SRO for exemptions. |
| Summary |
In the case of MESSRS T N PAKISTAN PRIVATE LIMITED vs. THE COLLECTOR CUSTOMS AND OTHERS, the Supreme Court of Pakistan examined the validity of a Civil Petition for Leave to Appeal concerning customs duties exemption under the Customs Act, 1969. The petitioner sought exemption for a 'Fiber Manufacturing Plant' imported from China, relying on a certificate of origin which was found to be inadequate. The court's ruling highlighted the necessity for compliance with legal requirements and the consequences of failing to produce proper documentation. This case serves as a critical reminder for importers regarding the procedural obligations necessary to secure exemptions under customs laws, particularly in relation to international trade agreements such as the China-Pakistan Free Trade Area. The ruling reinforces the strict interpretation of customs regulations and the limited scope of judicial review in tax-related matters. Importers must ensure they meet all specified legal criteria to avoid penalties and ensure lawful importation. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
UMAR ATA BANDIAL, JUSTICE,
MUHAMMAD ALI MAZHAR, JUSTICE
|
| Lawyers |
Mia Ashiq Hussain, Advocate Supreme Court,
Muhammad Khalid Chaudhry, Advocate Supreme Court
|
| Petitioners |
MESSRS T N PAKISTAN PRIVATE LIMITED
|
| Respondents |
THE COLLECTOR CUSTOMS AND OTHERS
|
| Citations |
2022 SLD 951,
2022 SCMR 1119
|
| Other Citations |
Collector of Customs Karachi and others v. Messrs Haji Ismail Co. and others 2015 SCMR 1383,
Pakistan State Oil Company Ltd. v. Collector of Custom, EST (Adjudication-II) and others 2006 SCMR 425,
Collector of Customs, Port Muhammad Bin Qasim, Karachi v. Messrs Kaghan Ghee Mills (Pvt.) Ltd. 2008 SCMR 1538
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19,
196
|