Law: Customs Act, 1969

Section: 19

Law: Sales Tax Act, 1990

Section: 7(1)

Keywords: Board Of Revenue, Issuance, Bill Of Entry, Federal Government, Jurisdiction, Maintain, Indemnity, Constitutional Petition, Costs, Necessity, Division, Finance, Manufacture, Notification, Misreading Of Evidence, Registered, Appellate Tribunal, Appraisement, Delivery, Guilty, Exemption, Customs, Bank Guarantee, Collector Of Customs, Impugned Order, Injunction, Guarantee, Evidence, Disposed Of, Order, Importation, Language, Manufacturing, Ancillary, Parties, Notice, Provisions, Petitioner, Orders, Certificate, Revisional Jurisdiction, Consequences, Copy, Representative, Penalty, Appealable, Satisfaction, Set Aside, Plea, Conditions, Failure, Director, Appellate Tribunal, Government, Place, Payment, Notices, Records, Change, Consideration, Petition Result: Petition accepted JUDGMENT SALAHUDDIN MIRZA, J.- 1. The petitioner-company is engaged in manufacturing pharmaceutical products. In 1979, when generic names of the drugs were in vogue, it commenced manufacturing "Sodium Acid Citrate-' but later on when brand names were allowed, the medicine was named "SYKOL". This medicine is produced through inter-action of 'Citric Acid' with sodium bicarbonate and the former has to be imported. Import of certain materials used in the manufacturing of drugs is exempt from customs duty and sales tax under SRO No. 1147(I)/89 dated 27-11-1989 (Annexure 'E'). List of such materials is given in the annexure to the SRO and this list contains the name of "Citric Acid". The petitioner was thus enjoying exemption from customs duty and sales tax in respect of the imports of Citric Acid. SRO 1147(I)/89 is reproduced below:- "SRO 1147(I)/89. In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and sub-section (1) of the section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt so much of the materials specified in the Annexure to this Notification as are imported for the manufacture of the drugs registered under the Drugs Act, 1976 (XXXI of . 1976), from the Customs duty specified in the First Schedule to the Customs Act, 1969 (IV of 1969), and sales tax chargeable thereon, subject to the following…

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