Law: Customs Act, 1969

Section: 21

Customs Act (IV of 1969)--- ----S. 21---Rebate in payment of customs duties and sales tax---Claim for- Authorities through a letter duly issued, allowed rebate in payment of customs duties and sales tax and decided to reimburse customs duties and sales tax paid by importers on import of raw material used in manufacture of goods which were to be supplied for use of Afghan Refugees against International tenders---Petitioners/importers in pursuance of such letter claimed such reimbursement paid by them for import of material used in manufacture of tents which were to be supplied to Afghan refugees, but rebate claimed by them was disallowed by Authorities simply on ground that rebate was claimed after expiry of 120 days of date of shipment of raw material imported by petitioners---No period of limitation within which reimbursement of customs duties or sales tax was to be claimed, having been provided either in letter or Notification, reimbursement of customs duties and sales tax paid by petitioners could not be disallowed especially when such rebate and reimbursement was allowed to other importers of such material. Rana M. Shamim for Petitioner. Ikram Ahmad Ansari, Dy. Attorney-General of Pakistan for Respondent. Date of hearing: 27th August, 1992. JUDGMENT MUKHTAR AHMED JUNEJO, J.---Petitioners M/s. Zahra Industries Ltd. have invoked Constitutional jurisdiction of this Court against a revisional order passed by the Central Board of Revenue (C.B.R.), Government of Pakistan on 31-8-1987 declining to concede rebate in payment of customs duties and sales tax allowable under CBR Letter No.3 (95)-SS (CR)/78, dated 9-2-1980 addressed to the Collector of Customs (Preventive) Customs House, Karachi. Under said letter CBR decided, to reimburse customs duties and sales tax paid by importers, on import of raw material used in manufacture of those goods which were to be supplied for use of Afghan refugees against international tenders.   In pursuance of said CBR letter dated 9-2-1980 the petitioners claimed reimbursement of customs duties and sales tax paid by them for import of material used in manufacture of tents supplied by them from 1981 to 1984 after being awarded…