| Citation(s) |
|---|
| 2018 SLG 2097 2018 SLD 2097 2018 PTD 1787 2018 PTCL 603 |
C.P. No. D-7357 of 2017, Decision Dated: 23-04-2018, Dates of hearing: 5th and 10th April, 2018.
MUNIB AKHTAR, JUSITCE AGHA FAISAL, JUSTICE
Kashif Nazeer For Petitioners (In C.Ps. Nos.D-7357, 7418 and 7769 of 2017) Imran Ali Mithani for Petitioners (In C.Ps. Nos.D-7918, 7991, 8025, 8135, 8167, 8245, 8373, 8516, 8617, 8705, 8882 of 2017 and 123, 301, 484, 646, 706, 911, 1140, 1216, 1365, 1700, 2451, 2848 and 3007 of 2018). Aqeel Ahmed Khan for Petitioners (In C.Ps. Nos.D-8246, 8546 of 2017 and 9, 438, 566, 612, 759, 1355, 1433, 1703, 1863, 2357, 2644 and 3022 of 2018). Ms. Dil Khurram Shaheen for Petitioners (In C.Ps. Nos.D-7803, 7816, 8468 of 2017 and 2180 of 2018). Imran Iqbal Khan for Petitioners (In C.Ps. Nos.D-8432, 8619 of 2017 and 743 of 2018). Ghulam Haider Shaikh for Petitioners (In C.Ps. Nos.D-7357, 7918, 7991, 8135, 8516, 8617 of 2017 and 2617 of 2018). Salman Yousuf for Petitioners (In C.Ps. Nos.D-1509 of 2017 and 2255 of 2018). Muhammad Afzal Awan for Petitioners (In C.Ps. Nos.D-676 and 1116 of 2018). Adnan Moton for Petitioners (In C.P. No.D-8266 of 2017). Ms. Rashida Perveen for Petitioners (In C.P. No.D-2357 of 2018). Meer Hussain Abbasi, Assistant Attorney General for
Respondents. Kafeel Ahmed Abbasi for
Respondent.
MESSRS MAROSH AND 24 OTHERS
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS
Law:
Section: 18,18(1),18(3),18(5),19
Customs Act (IV of 1969)-- --Ss. 18 19--General Clauses Act (X of 1897), S.6-Notification SRO No. 497(I)/2009, dated 13-06-2009 and Notification SRO No. 1035(I)/2017 dated 16-10-2017--Doctrine of implied repeal-- Applicability--Petitioners were importers of tiles and sanitary fixtures and fittings from People's Republic of China with exemption from customs duty in excess of 37.5%--Authorities imposed duties upon various items including goods imported by petitioners through Notification SRO No. 1035(I)/2017 dated 16-10-2017--Plea raised by petitioners was that Notification SRO No.497(I)/2009 dated 13-06-2009 was in field and same was not revoked/repealed by Notification SRO No. 1035(I)/2017 dated 16-10-2017--Validity--Provisions of Notification SRO No.497(I)/2009 dated 13-06-2009 were not repugnant to Notification SRO No.1035(I)/2017 dated 16-10-2017 and both the Notifications (SROs) standing together did not lead to any absurd consequences and finally it was not the case of entire subject matter of Notification SRO No. 497(I)/2009 dated 13-06-2009 being taken away by Notification SRO No.1035(I)/2017 dated 16-10-2017--Both Notifications (SROs) were not hit by any of the three settles tests-- Provisions of Notification SRO No.497(I)/2009 dated 13-06-2009 were not impliedly repealed by Notification SRO No.1035(I)/2017 dated 16-10-2017--High Court declared that Notification SRO No. 497(I)12009 dated 13-06-2009 remained in field and items listed therein continued to be exempted by customs duties in terms stated therein--High Court further declared that in respect of items covered under Notification SRO No.497(I)/2009 dated 13-06-2009, duties imposed vide Notification SRO No. 1035(I)/2017 dated 16-10-2017 were not recoverable--Any amounts recovered from petitioners, in excess of exemption provided for under Notification SRO No.497(l)/2009 dated 13-06-2009 was to be duly refunded--High Court directed that such refund could be made by way of direct repayment or adjustment (against any tax or duty) and in one lump-sum or in installment as Federal Board of Revenue could determine(but same policy must be adopted in all cases)--Any security provided by any of the…
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