| Case ID |
e1f0a2ee-0a40-4637-8a06-7689ebebf697 |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeal No.94 of 1994 |
| Decision Date |
May 14, 1998 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the appeal brought forth by the Federation of Pakistan against Khurshid Spinning Mills Ltd. The court found that the Mills was entitled to the benefits of the Customs Act provisions, specifically regarding the payment of duties and the applicability of the exemption notifications. The decision underscored the importance of adherence to statutory requirements within the Customs Act, particularly the second proviso to section 30(b), which stipulates that if the entire duty is not paid within a specified timeframe, the applicable duty rate is determined at the time of actual payment. The Mills had complied with the law by filing the necessary documentation and had not received the benefits of the exemption notifications due to delays in compliance from the Customs authorities. |
| Summary |
In the landmark case of Civil Appeal No.94 of 1994, the Supreme Court of Pakistan addressed critical issues surrounding the Customs Act (IV of 1969) and the interpretation of section 30. The case arose from a dispute involving Khurshid Spinning Mills Ltd., which sought exemption from customs duties for imported machinery. The court's decision hinged on the interpretation of the second proviso to section 30(b), emphasizing that the determination of duty rates is contingent upon the payment status at the time of clearance. This case highlights the intricate relationship between statutory obligations and administrative practices within customs law. The ruling serves as a precedent for future cases involving duty exemptions and reinforces the necessity for timely compliance with customs regulations. The court's insights into the applicability of exemption notifications further clarify the procedural landscape for importers. The decision has significant implications for businesses navigating customs laws and highlights the importance of legal representation in complex regulatory environments. This case is essential for understanding customs compliance and the legal frameworks governing import duties in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Federation of Pakistan,
Khurshid Spinning Mills Ltd.
|
| Judges |
SH. IJAZ NISAR,
CH. MUHAMMAD ARIF
|
| Lawyers |
Yawar Ali Khan, Deputy Attorney-General,
Sh. Izhar-ul-Haq, Advocate Supreme Court,
Gulzar Hasan, Advocate-on-Record (absent),
Ashtar Ausaf Ali, Advocate Supreme Court,
Sh. Salah-ud-Din, Advocate-on-Record (absent)
|
| Petitioners |
FEDERATION OF PAKISTAN and 3 others
|
| Respondents |
KHURSHID SPINNING MILLS LTD.
|
| Citations |
1998 SLD 853,
1998 SCMR 2173
|
| Other Citations |
1992 SCMR 1898,
AIR 1991 SC 583
|
| Laws Involved |
Customs Act (IV of 1969),
Constitution of Pakistan (1973)
|
| Sections |
30,
185(3)
|