Law: Customs Act, 1969

Section: 21

(a) Constitution of Pakistan (1973)--Art.199--Customs Act (IV of 1969), Ss.21(c) & 37--Notification No. S.R.O. 237(1)/77, dated 15-3-1977--Customs duty, refund of--Exporter of manufactured material, held, would not be entitled to re-payment or refund of Customs duty beyond what he had actually paid earlier by way of Customs duty on import of raw material from which export material was manufactured. (b) Constitution of Pakistan (1973)-- ---Art.199--Customs Act (IV of 1969), Ss.21(c) & 37--Notification No.S.R.O. 237(1)/77, dated 15-3-1977--Custom duty, refund of--Central Board of Revenue was competent under. S.21(c) of Customs Act (IV of 1969), not to allow refund of whole of Customs duty paid earlier on imported raw material, if Customs duty paid on raw material was more than amount of repayment worked out in accordance with table given in Notification No. S.R.O. 237(1)/77; dated 15-3-1977--Held, it would be latter amount which would be refundable to exporter. ORDER This order will dispose of four writ petitions registered as W.Ps 4120, 4125, 4135 and 5478, all of .1984. These have been taken together as common questions of fact and law arise in them. 2. The petitioners export knitted fabrics of manmade fibre. These fabrics are manufactured from metallic and nylon yarns which are both imported after payment of customs duty. On exporting knitted fabrics the petitioners become entitled to repayment of the customs duty earlier paid on the import of metallic and nylon yarns. The relevant notification of the Central Board of Revenue for the repayment of customs duty is S.R.O. 237(1)/77, dated 15th March, 1977. It has been issued under section 21(c) of the Customs Act. Apart from laying down the conditions upon which alone the repayment is to be allowed the notification also contains a table indicating the extent to which the repayment may be granted. 3. In accordance with the said notification the petitioners have been allowed repayment of customs duty on the export of knitted fabrics but not to the extent claimed by them. Their case is that irrespective of the amount of the customs duty actually paid on the importation of the metallic and nylon yarns they…

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