Law: Customs Act, 1969

Section: 10

Customs Act (IV of 1969)---S.10---Sales Tax Act (VII of 1990), S.13---Notification S.R.O. 575(I)/2006, dated, 5-6-2006, serial No.16---Constitution of Pakistan, Art.199---Constitutional petition---Maintainability---Classification of goods---Exemption from duty---Petitioner claimed exemption under Notification S.R.O. 575(I)/2006, dated, 5-6-2006, on the goods imported by it---Plea raised by authorities was that classification of goods could not be done by High Court in exercise of its Constitutional jurisdiction and petitioner was not entitled to avail exemption on the goods in question---Validity---Classification of goods was not always a pure question of fact and being a mixed question of fact and law, High Court was possessed of the jurisdiction to adjudicate upon such question in Constitutional jurisdiction, therefore, petition was maintainable---Goods in question were goods provided by petitioner to its customers and was included in the category of capital goods for service sector---Therefore, the petitioner was not entitled to claim the exemption---Objection was not sustainable, in view of the terms and conditions contained in the standard form contract, the petitioner entered into with its consumers---Goods in question remained property of petitioner and it had the right to re-possess the same---Goods were included in the purview of serial No.16 of Notification S.R.O. 575(I)/2006, dated, 5-6-2006 and petitioner was entitled to avail of the concession/exemption granted thereunder---Demand of authorities raised against goods in question was set aside---Petition was allowed in circumstances. (C.P. No.D-1975/2010) fol. Messrs P.M. International through Special Attorney v. Federation of Pakistan through Secretary Revenue Division (F.B.R.) and 3 others 2010 PTD 1293; Messrs FACO Trading through Attorney v. Federation of Pakistan through Secretary, Revenue Division, Islamabad and 2 others 2008 PTD 1216; Messrs Pioneer Cement Limited, Jauharabad, District Khushab v. Assistant Collector Sales Tax, Sargodha and another 2002 PTD 920; Messrs Samar Murtaza Corporation v. Collector of Customs, Customs House, Faisalabad and 4 others 1999 CLC 1084; Messrs Ampake Pipe…

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