| Citation(s) |
|---|
| 1996 SLG 163 1996 SLD 163 1996 MLD 1221 (1995) 73 TAX 215 |
Sindh High Court
Constitutional petition No.D-2269 of 1995, decision dated:7-03-1996
AMANULLAH ABBASI AND DR. GHOUUS MUHAMMAD, JJ
Muhammad Farogh Naseem for Petitioner. Farooq H. Naek, Dy. A.G. for
Respondents
Constitutional petition No.D-2269 of 1995, decision dated:7-03-1996
AMANULLAH ABBASI AND DR. GHOUUS MUHAMMAD, JJ
Muhammad Farogh Naseem for Petitioner. Farooq H. Naek, Dy. A.G. for
Respondents
Messrs THARPARKAR SUGAR MILLS LTD.
VS
FEDERATION OF PAKISTAN through Secretary, Revenue Division and Chairman, Central Board of Revenue, Government of Pakistan, Islamabad and another--Respondents
Law: Customs Act, 1969
Section: 30
Law: Constitution of Pakistan, 1973
Section: 199
Law: Civil Procedure Code (V of 1908)
Section: XXXIX,Rr.1,2,151
---- S.30---Civil Procedure Code (V of 1908), O.:.XXXIX, Rr.l, 2 and S.151--- Constitution of Pakistan (1973), Art. 199---Constitutional petition---Importer claiming exemption from payment of customs duty in terms of S.R.O. 484(1)/92 dated 14-5-1992 which allowed exemption from customs duty and sales tax to machinery imported during the period commencing from 1st December, 1990 and ending on 30-6-1995---Importer's goods s arrived through vessel on 30-6-1995---Customs Department had not clarified in affidavit as to how much amount was payable by importer---Importer wanted machinery for installation as allowed through earlier notification and department wanted duty/taxes---Amount of duty having not been mentioned Court directed that machinery in question be released to importer on furnishing of indemnity bond to the satisfaction of Collector of Customs. Associated Trading Co. Ltd. v. C.B.R. PLD 1987 Kar. 63; Trustees of Port of Karachi v. Manzoor Sons Corporation 1993 SCMR 69; Al Samrez Enterprises v. Federation of Pakistan 1986 SCCMR .1917; W.P. No.1174 of 1995; W.P. No. 1221 of 1995; Civil Petition No.695/L of 1996; Inayat Hussain v. Union of India (1980) 122 ITR 227; Gulistann Textile Mills v. Federation of Pakistan 1994 PTD 581; Kamran Industries v. CCollector of Customs PLD 1996c Kar. 68; M/s. Usman Glass Sheet Factories Ltd.. v. Assistant Collector Customs PLD 1968 Dacca 276; M/s, Inter Ocean Cargo Services, Karachi v. Federation of Pakistan 1992 PTD 1411; M/s. Nasir Flour Mills (Pvt.) Ltd., Karachi v. Federation of Pakistan 1994 PTD 1421; M/ss. International Tea Traders v. Federation of pakistan 1994 PTD 1422; Pakistaan Paper Products v. Income Tax Officer, C.P. No.B-1584 of 1992; Mansoor Ali v. Federation of Pakistan C. P. No.D-1044 of 1993; Abdul Cadir Adam Saedat4c v. Federation of Pakistan C.P. No.D-122 of 1993; 1981 CLC 1322; S. Abbdullah & Co. v. Collector of Customs PLD 1992 Kar. 258; Balochistan Texxtile Mills Ltd. v. C.B.R. 1984 CLC 2192; Molasses Trading v. Federation of Pakistan 1993 SCMR 1905 and Messrs M.Y. Electronics Industries (Pvt.) Ltd. v. Government of Pakistan 1994 SCMR 2123 ref. Per Dr. Ghous Muhammad, J.--- (b) Constitution of…
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