| Case ID |
d89033be-dd54-45c3-912a-bcf73d90752c |
| Body |
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| Case Number |
C. P. No. D-3378 of 1993 |
| Decision Date |
Mar 18, 2004 |
| Hearing Date |
|
| Decision |
The Sindh High Court accepted the constitutional petition filed by the petitioners against the inaction of the respondents regarding a Show-Cause Notice related to the classification of imported tyres. The petitioners argued that the tyres were meant for agricultural purposes, while the respondents claimed they could not be mounted on any existing tractors in Pakistan. The Court found that a similar issue had previously been decided by the Lahore High Court, which had ruled in favor of the importer. Consequently, the Court remanded the case back to the appropriate authority for resolution in line with the Lahore High Court's decision, mandating action within eight weeks. |
| Summary |
In the case C. P. No. D-3378 of 1993, the Sindh High Court addressed a constitutional petition regarding the release of imported tyres free of customs duty under the Customs Act, 1969. The petitioners, RAFIK & CO., contended that the tyres were intended for agricultural tractors, while the respondents, including the Chairman of the Central Board of Revenue, argued that the tyres in question were not suitable for any of the four types of tractors in use in Pakistan. The Court noted that a similar issue had been resolved by the Lahore High Court, which had ruled in favor of the importer in a related case. Therefore, the Sindh High Court accepted the petition and remanded the case to the Adjudicating Officer, instructing that it be decided in accordance with the Lahore High Court's judgment within a specified timeframe. This case highlights the importance of judicial consistency and the interpretation of customs regulations, particularly in the context of agricultural imports. |
| Court |
Sindh High Court
|
| Entities Involved |
Central Board of Revenue
|
| Judges |
SAIYED SAEED ASHHAD, CHIEF JUSTICE,
GHULAM RABBANI, JUSTICE
|
| Lawyers |
Mian Abdul Ghaffar,
Nadeem Azhar, D.A.G.,
Raja M. Iqbal
|
| Petitioners |
RAFIK & CO. THROUGH MANAGING PARTNER
|
| Respondents |
CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
|
| Citations |
2004 SLD 770,
2004 PTD 1991
|
| Other Citations |
Customs Appeal No.43 of 1998,
Lahore High Court judgment dated 10-09-2001
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
18
|