| Case ID |
42b495d4-fd6c-4135-a060-1ba17392dcb2 |
| Body |
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| Case Number |
C.P. No.D-851 of 1989 |
| Decision Date |
Apr 09, 1990 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petition for leave to appeal, affirming the judgment of the Sindh High Court which had dismissed the original petition. The court found that the notice issued by the Assistant Collector of Customs to the petitioners for the payment of the short levied customs duty was justified. The court held that the reduction in the rate of customs duty was withdrawn at the time of passing the Finance Act, making the demand for the difference in customs duty lawful. The petitioners had imported a moulding compound and were initially charged a reduced rate of Rs.9 per KG, but since the reduction was retracted, they were liable to pay the original rate of Rs.13 per KG. Thus, the appeal was dismissed as it lacked merit. |
| Summary |
In the case of Customs Act disputes, the Supreme Court of Pakistan ruled on the legality of customs duties following a reduction that was later withdrawn. The case involved a petition for leave to appeal concerning the Assistant Collector of Customs' notice demanding payment of customs duty differences. The petitioners initially paid a lower duty rate due to a temporary declaration under the Provisional Collection of Taxes Act but were later found liable for the higher rate after Parliament retracted the reduction. The court's decision emphasized the need for clarity in tax laws and the implications of legislative changes on existing duties, which are crucial for legal practitioners and businesses involved in imports. This case highlights the importance of understanding customs regulations and the legal frameworks governing tax assessments, making it a significant reference for future customs disputes. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
|
| Judges |
Naimuddin,
Abdul Hafeez Memon
|
| Lawyers |
|
| Petitioners |
R.H. Ghani
|
| Respondents |
others,
Assistant Collector of Customs
|
| Citations |
1991 SLD 778,
1991 SCMR 90
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969),
Provisional Collection of Taxes Act (XVI of 1931),
Constitution of Pakistan (1973)
|
| Sections |
32(1),
3,
185(3)
|