| Case ID |
4312c0ca-6314-4609-a3ca-9bef95f1ade3 |
| Body |
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| Case Number |
C.Ps. Nos.223 to 226 of 2003 |
| Decision Date |
Jan 26, 2005 |
| Hearing Date |
Jan 26, 2006 |
| Decision |
The Sindh High Court dismissed the petitions challenging the regulatory duty on pharmaceutical products imported from November 1995 to June 1996. The court determined that the regulatory duty was validly imposed as the terms '0% duty' and 'free of duty' were interpreted to convey the same meaning under the Customs Act, 1969. Previous petitions for similar relief had been dismissed as not pressed. The court referred to the precedent set in 'Collector of Customs and others v. Ravi Spinning Ltd. and others (1999 SCMR 412)', affirming the legality of the regulatory duty imposed by the Federal Government's notification dated October 29, 1995. Consequently, the petitioners were deemed not entitled to a refund of the regulatory duty charged. |
| Summary |
In a significant ruling by the Sindh High Court, the court upheld the imposition of regulatory duty on pharmaceutical imports, clarifying the legal interpretation of terms related to duty exemptions. The case revolved around the petitioners, PARKE DAVIS & COMPANY LTD., who contested the regulatory duty applied to their imported goods, arguing that these goods were exempt from any duty as per the First Schedule of the Customs Act, 1969. The court's decision highlighted the equivalence of '0% duty' and 'free of duty', reinforcing the government's authority to levy regulatory duties as per the notifications issued. This case is pivotal for stakeholders in the customs and import sectors, as it delineates the legal boundaries of duty exemptions and the conditions under which regulatory duties may be applied. In light of the court's findings, entities involved in importation should closely monitor changes in customs regulations and ensure compliance to avoid similar disputes. The ruling also underscores the importance of judicial precedents in shaping customs law interpretations, making it a crucial reference for future cases in the same domain. |
| Court |
Sindh High Court
|
| Entities Involved |
COLLECTOR OF CUSTOMS,
PARKE DAVIS & COMPANY LTD.
|
| Judges |
SABIHUDDIN AHMED, C.J.,
ALI SAIN DINO METLO, J
|
| Lawyers |
Aziz A. Shaikh,
Ch. Muhammad Wasim Iqbal,
Nadeem Qureshi,
Mehmood Alam Rizvi
|
| Petitioners |
others,
PARKE DAVIS & COMPANY LTD.
|
| Respondents |
COLLECTOR OF CUSTOMS through Assistant Collector Customs AFU
|
| Citations |
2006 SLD 307 = 2006 PTD 1976
|
| Other Citations |
1999 SCMR 412
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
18,
18(2),
199
|