| Citation(s) |
|---|
| 1992 SLG 2226 1992 SLD 2226 1992 PLJ 460 |
Supreme Court of Pakistan
Civil Appeals No. 114 to 129 and 216 of 1990, dismissed on 10.5.1992. [On appealfrom judgment and order Dated 20.12.1988 of Lahore High Court, passed in W.P. Nos. 4396, 4411, 5289, 5290, 5797, 5796, 5997, 5798, 5995, 5996, 5795, 5998, 5999, 6001 and 6077
ABDUL SHAKURUL SALAM AND MUHAMMAD AFZAL LONE, JJ
Ch. Muhammad Farooq, Deputy Attorney General, instructed by Mr. Muhammad Aslam Chatha, AOR for Appellants (in all appeals) Mr. Ashtar Ausaf Ali, Advocate, Supreme Court, instructed by Sh. Salahuddin, AOR for
Respondents (in all cases except
Civil Appeals No. 114 to 129 and 216 of 1990, dismissed on 10.5.1992. [On appealfrom judgment and order Dated 20.12.1988 of Lahore High Court, passed in W.P. Nos. 4396, 4411, 5289, 5290, 5797, 5796, 5997, 5798, 5995, 5996, 5795, 5998, 5999, 6001 and 6077
ABDUL SHAKURUL SALAM AND MUHAMMAD AFZAL LONE, JJ
Ch. Muhammad Farooq, Deputy Attorney General, instructed by Mr. Muhammad Aslam Chatha, AOR for Appellants (in all appeals) Mr. Ashtar Ausaf Ali, Advocate, Supreme Court, instructed by Sh. Salahuddin, AOR for
Respondents (in all cases except
FEDERATION OF PAKISTAN, THROUGH SECRETARY FINANCE, and 4 others--Appellants
VS
M/s IBRAHIM TEXTILE MILLS LTD.--Respondent
Law: Customs Act, 1969
Section: 32(2)(3)
Customs Act, 1969 (IV of 1969)-- —S. 32 (2) (3)--Customs duty-Short recovery of~Notice to deposit short- levied duty-Action declared by High Court as without lawful authority- Challenge to-All are equal before law whether citizen or State; after lapse of period prescribed for recovery of money, recovery is not enforceable through courts; and while construing a financial statute, its terms are strictly to be followed, are cardinal principles of law-Section 32(3) provides that for recovery notice shall be served within six months-In these appeals, there was no default of respondents—Where notices under Section 32 were issued after prescribed period of time, resultant action was annulled-Held: Judgment under appeal is well based on facts and reasons and calls for no interference- Appeals dismissed. [Pp.462463]A 1983 CLC 1736,1984 CLC 490 and 1990 CLC 868 rel. JUDGMENT Abdul Shakur ul Salam, J.--This order will dispose of Civil Appeals No. 114 of 1990 to 129 of 1990 and 260 of 1990 as these arise in similar circumstances. 1. Relevant facts are that the Government introduced Finance Bill 1987 on 4.6.1987. In pursuance thereof, the Central Board of Revenue issued a memorandum on the same day reducing rate of duty on man-made (synthetic) fibre from Rs. 20/- per kilogram to Rs. 14/- per kilogram. The respondents paid duties at the reduced rate which were accepted by the Custom Authorities. However, the proposal for reduced duty was withdrawn by the Government on 12.6.1987 and the Bill was accordingly passed as the Finance Ordinance, 1987 and notified on 30.6.1987. On 2.8.1988, the Assistant Collector Customs Valuation, Karachi issued show cause notices u/s 32(2) of the Customs Act, 1969 to the respondents as to why they should not pay the short-levied duties. Replies were filed by the respondents denying the applicability of Section 32(2) of the Customs Act. The«ssistant Collector Customs Valuation, Karachi, held that as the reduced rate was withdrawn on 12.6.1987, there was no reduced rate between 4.6.1987 to 12.6.1987 and the respondents were aware of the fact that…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492