| Case ID |
67ae09e7-f3c3-4ff0-8f27-06f643708dc3 |
| Body |
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| Case Number |
Civil Petition No.639-K of 2002 |
| Decision Date |
Feb 26, 2003 |
| Hearing Date |
|
| Decision |
The Supreme Court upheld the High Court's decision, reaffirming that the imported palm oil was inedible and did not qualify for the concession on income tax as per the applicable notifications. The Court found no legal defects in the High Court's ruling, which classified the oil based on laboratory tests that indicated it was not fit for human consumption. Consequently, the petition for leave to appeal was dismissed, confirming the prior rulings and maintaining the status of the imported goods under the Customs Act. |
| Summary |
This case revolves around the classification of palm oil imported by Batala Ghee Mills and its eligibility for tax concessions under the Customs Act, 1969. The Supreme Court of Pakistan reviewed the High Court's findings that deemed the oil inedible based on laboratory reports. The Court upheld the High Court's decision, affirming that the oil did not meet the criteria for edible oil as per the relevant notifications. The legal discourse focused on the interpretation of 'edible' versus 'inedible' oil and the implications for taxation. The judgment reinforced the importance of adhering to legal definitions under the Customs Act and highlighted the role of scientific evidence in legal proceedings. This case is significant for importers and businesses dealing with food products, as it underscores the legal responsibilities concerning product classification and compliance with health standards. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
SH. RIAZ AHMED,
MUNIR A. SHEIKH,
MUHAMMAD NAWAZ ABBASI
|
| Lawyers |
Not available
|
| Petitioners |
BATALA GHEE MILLS (PVT.) LTD.
|
| Respondents |
2 others,
COLLECTOR OF CUSTOMS
|
| Citations |
2003 SLD 529,
2003 SCMR 1040
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
156
|