| Citation(s) |
|---|
| 2025 SLG 4601 2025 SLD 4601 = 2025 SHC 1117 |
Special Customs Reference Application (“SCRAâ€) Nos. 1129 to 1135 of 2023
Muhammad Junaid Ghaffar, ACJ
APPLICANT : National Food Limited in all SCRAs Through Mr. Hyder Ali Khan, Advocate a/w M/s. Hamza Waheed & Sami-ur- Rehman, Advocates. RESPONDENTS : Collector of Customs in all SCRAs Model Customs Collectorate of Appraisement – West & another Through Mr. Faheem Raza Khuhro, Advocate. Date of hearing : 28.01.2025. Date of Judgment : 12.05.2025.
National Foods Limited V/S Collector of Customs, Karachi & another Sindh High Court, Karachi
Law: Special Economic Zones Act, 2012
Section: 39
Law: Customs Act, 1969
Section: 19,80
Case Title: National Food Limited vs. Collector of Customs (Appraisement–West & another)
Bench: Justice Muhammad Junaid Ghaffar (ACJ) & Justice Mohammad Abdur Rahman (J)
Date of Hearing: 28.01.2025
Date of Judgment: 12.05.2025
Summary of the Case
National Food Limited imported prefabricated building structures for its new food manufacturing plant located in the Faisalabad Special Economic Zone (SEZ) and claimed customs duty and sales tax exemption on these imports.
The customs authorities rejected the exemption, stating that such prefabricated structures do not qualify as “capital goods†under the Customs Act, 1969 and the SEZ Act, 2012.
The company’s appeals before the Collector (Appeals) and the Customs Appellate Tribunal were also dismissed.
The matter was brought to the Sindh High Court through these Special Customs Reference Applications (SCRAs).