Law: Imports and Exports (Control) Act, 1950

Section: 3

(a) Imports and Exports (Control) Act (XXXIX of 1950)--- ----S. 3---Drawback of Local Taxes and Levies Order, 2015 ('the 2015 Order') [introduced by Government of Pakistan through SRO No.415(I)/2015 dated 15.05.2015], Cls. 5(iii) & 5(vii)---Duty drawback, claim of---Whether claim time barred---Irrationality of State Bank of Pakistan (SBP) and Government in denying claim---Held, that State Bank of Pakistan (SBP) itself did not follow the timeframes given in the Drawback of Local Taxes and Levies Order, 2015 (2015 Order) regarding claim of petitioner---Petitioner made its first application for duty drawback claim within time in terms of the 2015 Order; thereafter, SBP took eight months (as opposed to the 30 days provided in the 2015 Order) to raise an objection with regard to the claim and to point out discrepancies---Service promptly replied to the letter of SBP and the discrepancies were rectified---Once again SBP slept over the case and wrote back on a date which too was beyond the prescribed thirty days--- At all times therefore SBP did not feel compelled in following the time frames prescribed by the 2015 Order and in order to cover up its negligence had conveniently shifted the blame to the petitioner to deny its claim---State Bank of Pakistan (SBP) did not feel itself bound by the mandate of timeframes prescribed in the Order 2015 whereas chose to enforce the time limits in respect of petitioner---Such approach was inherently egregious and harmful and led to arbitrary and uncontrolled discretion---Petitioner had not been in breach of its obligations under the 2015 Order in submitting the rectification application on time, therefore, it was entitled to the claim of duty drawback. In terms of clause 5(vii) of the Drawback of Local Taxes and Levies Order, 2015 ('the 2015 Order'), the applications for duty drawback which contained discrepancies were to be returned by State Bank of Pakistan (SBP) to the authorized banks within thirty days from date of submission of claims. Thereafter it was incumbent upon the authorized bank, after rectification of discrepancies, to resubmit claims within twenty days. In the present case the rule regarding the period of thirty…

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