| Case ID |
de908609-5979-497b-be6f-7ef566333ba4 |
| Body |
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| Case Number |
Civil Appeals Nos. K-23 to K-27, K-36 to K-64 of 1 |
| Decision Date |
Jul 09, 1977 |
| Hearing Date |
May 24, 1976 |
| Decision |
The Supreme Court of Pakistan held that the terms 'pipes' and 'tubes' are distinct and separate commodities under the Import Policy Order, 1974. The court found that the exclusion of G.I. Pipes and Black Pipes from the import list did not extend to tubes, thereby allowing the import of steel tubes. The court emphasized the importance of interpreting legislative language, ruling that no term in a statute should be treated as redundant. The decision reversed the confiscation orders of the imported goods, affirming that the goods were correctly described and fell within the permissible import category. The ruling established a significant precedent regarding the interpretation of trade terms in import policy. |
| Summary |
The Supreme Court of Pakistan addressed the distinction between 'pipes' and 'tubes' under the Imports and Exports (Control) Act and the Customs Act. In this landmark case, it was determined that the Import Policy Order, 1974, allowed for the importation of steel tubes while explicitly prohibiting G.I. and black pipes. The ruling clarified that legislative language must be interpreted strictly, ensuring that terms used in statutes are given their distinct meanings. This case highlights the significance of precise language in trade regulations and sets a precedent for future cases involving import classifications. Legal representatives emphasized that the government's historical treatment of these terms as separate commodities should guide interpretation, and the court's decision reinforced the principle that legislative terms cannot be treated as interchangeable without clear statutory authority. This case is crucial for importers navigating trade regulations and understanding the implications of terminology in legal contexts. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Collector of Customs,
Trading Corporation of Pakistan Ltd.
|
| Judges |
MUHAMMAD AFZAL CHEEMA,
MUHAMMAD AKRAM,
QAISAR KHAN
|
| Lawyers |
Yaliya Bakhtiar, Attorney General for Pakistan,
M. Afzal Lone, Advocate instructed by Yousaf Rafi, Advocate-on-Record for Appellants/Petitioners,
Syed Sharif-ud-Din Pirzada, Senior Advocate,
Ch. Fazal Hussain, Advocate-on-Record,
Sharaf Faridi, Advocate Supreme Court instructed by Noor Ahmed Noori, Advocate-on-Record for Respondents,
Shafique Ahmed, Advocate-on-Record,
K. A. Ghani, Advocate-on-Record
|
| Petitioners |
AND OTHERS,
COLLECTOR OF CUSTOMS (APPRAISEMENT) KARACHI
|
| Respondents |
AND OTHERS,
MESSRS ABDUL MAJEED KHAN
|
| Citations |
1977 SLD 2 = 1977 SCMR 371
|
| Other Citations |
Muhammad Naeem Ahmad and others v. Mst. Izra Feroze Bakht and others P L D 1968 S C 37,
J. K. Cotton Spinning Weaving Mills Ltd. v. State of Uttar Pradesh and others A I R 1961 S C 1170,
Messrs Usmania Glass Sheet Factory Ltd. Chittagong v. Sales Tax Officer, Chittagong P L D 1971 S C 205,
Two Hundred Chests of Tea U S 6 Lawyer's Edn. 430
|
| Laws Involved |
Imports and Exports (Control) Act, 1950,
Customs Act, 1969
|
| Sections |
3,
3(1),
156(9)
|