Case ID |
41a63da6-67e1-4d0a-a7c5-75498e53130b |
Body |
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Case Number |
Civil Appeals Nos. 189 and 190 of 1990 |
Decision Date |
Dec 07, 1991 |
Hearing Date |
|
Decision |
The court dismissed the appeals filed by the Customs Department, affirming the Lahore High Court's decision that the goods imported by M/s. Manzoor Brothers were in compliance with the established practice prior to the ruling given by the Controller of Imports and Exports on 15-8-1983. The court emphasized that the retrospective application of the ruling would be unjust, as the goods were imported in March 1983, prior to the issuance of the ruling. The court found no valid grounds for interference with the High Court's orders, thereby upholding the rights established by the longstanding departmental practice. |
Summary |
In the case of Civil Appeals Nos. 189 and 190 of 1990, the Supreme Court of Pakistan dealt with the issue of customs regulations concerning the import of cycle hub spindles. The central legal question revolved around whether the import license issued allowed for the import of hub spindles, a part of cycle hubs. The court reviewed the Customs Act of 1969, particularly Section 156, which addresses penalties for contraventions. The Supreme Court upheld the Lahore High Court's ruling that the importation of the spindles was permissible under the existing regulations prior to the Chief Controller's ruling of 15-8-1983, which was deemed to apply only to future imports. This decision reinforced the importance of consistent administrative practice in customs law and ensured that the rights of importers were protected against retrospective rulings. The case highlights the significance of understanding customs policies and the legal frameworks that govern importation, which is crucial for businesses engaged in international trade. |
Court |
Supreme Court of Pakistan
|
Entities Involved |
GOVERNMENT OF PAKISTAN,
M/s. Manzoor Brothers
|
Judges |
NASIM HASAN SHAH,
MUHAMMAD RAFIQ TARAR
|
Lawyers |
Maqbool Ahmad Shickh, Government Standing Counsel instructed by Rana MA. Qadri, Advocate-on-Record for Appellants,
Raja Muhammad Akhtar, Advocate Supreme Court,
Tanvir Ahmad, Advocate-on-Record for Respondents
|
Petitioners |
,
GOVERNMENT OF PAKISTAN through Ministry of Finance
|
Respondents |
,
Messrs MANZOOR BR
|
Citations |
1994 SLD 445,
1994 SCMR 1953
|
Other Citations |
Nazir Ahmad v. Pakistan PLD 1970 SC 453
|
Laws Involved |
Customs Act, 1969
|
Sections |
156
|