| Case ID |
43dc9afb-07be-4281-a9a0-7b6525ca2ede |
| Body |
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| Case Number |
Special Customs Appeals Nos.126 to 132 of 2000 |
| Decision Date |
Aug 31, 2001 |
| Hearing Date |
|
| Decision |
The Sindh High Court allowed the Special Customs Appeals filed by Messrs Regal Ceramics Limited, concluding that the show-cause notice issued by the Customs Authorities was barred by limitation. The court found that the notice served on the importer regarding the recovery of customs duty was not within the three-year period specified under Section 32 of the Customs Act, 1969. The court ruled that the interpretation of the relevant notification by the Customs Authorities was illegal and unjustified, as there was no evidence that the imported machinery had been moved from its installation site. The judgment emphasized the importance of adhering to statutory limitation periods and the principle that state functionaries cannot ignore established legal precedents to impose undue burdens on citizens. |
| Summary |
In the case of Special Customs Appeals Nos.126 to 132 of 2000, the Sindh High Court addressed critical issues surrounding customs duty exemptions under the Customs Act (IV of 1969) and the implications of Notification S.R.O.1284(I)/90. The appeals were initiated by Regal Ceramics Limited, who contested the validity of show-cause notices issued by customs authorities, claiming they were time-barred. The court's decision underscored the necessity for compliance with statutory time limits, asserting that notices must be issued within three years of the relevant date. The court found that the customs authorities failed to substantiate their claims regarding the alleged misdeclaration of the imported machinery. This case highlights the significance of understanding customs regulations and the due process required for any recovery of duties, ultimately reinforcing the protection of taxpayer rights against arbitrary actions by state functionaries. |
| Court |
Sindh High Court
|
| Entities Involved |
Regal Ceramics Limited,
Customs, Sales Tax and Central Excise Appellate Tribunal
|
| Judges |
Zahid Kurban Alvi,
Muhammad Mujeebullah Siddiqui
|
| Lawyers |
Makhdoom Ali Khan,
Jawaid Farooqi
|
| Petitioners |
Messrs Regal Ceramics Limited
|
| Respondents |
another,
Customs, Sales Tax and Central Excise Appellate Tribunal, Karachi
|
| Citations |
2002 SLD 1928,
2002 CLC 1095
|
| Other Citations |
Maula Dad Khan v. West Pakistan Bar Council PLD 1975 SC 469,
Federation of Pakistan v. Ibrahim Textile Mills 1992 SCMR 1898,
Pfizer Laboratories v. Federation PLD 1998 SC 64
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
32(2)
|