| Citation(s) |
|---|
| 2017 SLG 1833 2017 SLD 1833 2017 PLD 738 (2017) 117 TAX 1 |
Supreme Court of Pakistan
Civil Petitions for Leave to Appeals Nos. 549-P of 2015, 141-P and 142-P of 2017, decision & hearing Date : 06-04-2017 Against the judgment Dated 10.07.2015 passed by the Peshawar High Court, Peshawar in W.P. No. 1283-P/2015 and against the common Judgmen
MUSHIR ALAM, JUSTICE, QAZI FAEZ ISA, JUSTICE, SARDAR TARIQ MASOOD, JUSTICE
Isaac Ali Qazi, Advocate Supreme Court for Petitioners. Hafiz Ahsan Ahmed Khokar, Advocate Supreme Court for FBR (on Courts call).
Civil Petitions for Leave to Appeals Nos. 549-P of 2015, 141-P and 142-P of 2017, decision & hearing Date : 06-04-2017 Against the judgment Dated 10.07.2015 passed by the Peshawar High Court, Peshawar in W.P. No. 1283-P/2015 and against the common Judgmen
MUSHIR ALAM, JUSTICE, QAZI FAEZ ISA, JUSTICE, SARDAR TARIQ MASOOD, JUSTICE
Isaac Ali Qazi, Advocate Supreme Court for Petitioners. Hafiz Ahsan Ahmed Khokar, Advocate Supreme Court for FBR (on Courts call).
MESSRS BARA GHEE MILLS (PVT.) LTD. & 2 OTHERS
VS
THE ASSISTANT COLLECTOR CUSTOMS & 4 OTHERS
Law: Customs Act, 1969
Section: 32,32(2),32(3),32(5),196,202
Law: Constitution of Pakistan, 1973
Section: 199
Law: Customs Rules, 2001
Section: 133,133(vi),142,211,211(3),215-A
(a) Customs Act (IV of 1969)--- ---S.196---Customs Rules, 2001, Chapt. XI [Rr.133 to 215-A]---Constitution of Pakistan, Art.199---Constitutional petition filed directly before the High Court against recovery of customs duties and other leviable government dues---Maintainability---Procedure for recovery and remedy against recovery of government dues, was provided for under Chapter XI of the Customs Rules, 2001---Appeals and revisions against the orders of adjudicating authority/forum/tribunals were catered for under Chapter XIX of the Customs Act, 1969 which proceedings culminated in the High Court in its referral jurisdiction under S. 196 of the Customs Act, 1969---In matters emnating from income tax reference, customs appeals etc., where the High Court itself was the repository of ultimate appellate, revisional or referral powers conferred by the special relevant statute, it was rare for the High Court to be persuaded to entertain a constitutional petition in preference to its own appellate, revisional or referral jurisdiction. Khalid Mehmood v. Collector of Customs, Customs House, Lahore 1999 SCMR 1831 and Messrs Paramount Spinning Mills Ltd. v. Customs, Sales Tax and Central Excise Appellate Tribunal and another 2012 SCMR 1860 ref. (b) Customs Act (IV of 1969)--- ----S. 202---Recovery of Government dues---Limitation---For recovery of Governmental dues under S.202 of the Customs Act 1969, no limitation was provided. THIS JUDGMENT PASSED BY: MUSHIR ALAM, JUSTICE:---.--- In brief, both the Petitioners, who are manufactures of Ghee and Oil, initially challenged the restriction on the export of their products to Afghanistan and other Central Asian countries in terms of sub-rule (6) of Rule 15 of the Manufacturing In Bond Rules, 1997, dated 6.11.1997 (abbreviated as MIB Rules), through Writ Petitions, in Peshawar High Court, which were dismissed vide consolidated Judgment dated 3.5.200l (since reported as Messrs Shahzad Ghee Mills Ltd., Swabi v. Pakistan, through Secretary, Finance, Government of Pakistan, Islamabad and 6 others 2001 CLC 1942). It was held that the impugned restrictions is not in terms of MIB Rules but, in terms of Para 8 of the Export Policy…
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