Law: Customs Act, 1969

Section: 219

Law: Sales Tax Act, 1990

Section: 50

Law: General Clauses (Amendment) Act, 1997

Section: 15(6)

Law: Central Excise Act, (I of 1944)

Section: 37

(a) Manufacturing In-Bond Rules, 1997---R.15(6)---Customs Act (IV of 1969), S. 219---Central Excises Act (I of 1944), S.37---Sales Tax Act (VII of 1990), S.50 --- Constitution of' Pakistan (1973), Art. 185(3)---Leave to appeal was granted by the Supreme Court to examine the validity of R.15(6), Manufacturing In-Bond Rules, 1997. (b) Manufacturing In-Bond Rules, 1997---R.15(6)---Customs Act (IV of 1969), S.219---Central Excises Act (I of 1944), S.37---Sales Tax Act (VII of 1950), S.50---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Import and Export Order, 1997--Import and Export Order, 1999---Export Policy and Procedure Order, 2000---Vires of R.15(6), Manufacturing In-Bond Rules, 1997--­Rule 15(6) having been framed by the Central Board of Revenue beyond the scope of statutory provisions of S.219, Customs Act, 1969; S.37 of Central Excises Act, 1944 and S.50 of the Sales Tax Act, 1990 (under which provisions the Rules were framed) would be repugnant to the said statutes---Notwithstanding the power of the Federal Government under S.3, Imports and Exports (Control) Act, 1950 to frame a policy by way of issuing an Export and Import Procedure Order, Central Board of Revenue was not competent to make any rule placing restriction on import and export of goods against any country by land route in exercise of its powers under S.219, Customs Act, 1969, S.50, Sales Tax Act, 1990 and S.37, Central Excises Act, 1944---Principles. The controversy in the present case relates to the legality of sub-rule (6) of rule 15 of Manufacturing In-Bond Rules of 1997 under which restriction has been imposed on the export of shopping bags and plastic sheets to any country by land route. Prior to the promulgation of above rule, the shopping bags and plastic sheets were being manufactured and exported to Afghanistan by land route under Open Bonded Manufacturing Rules, 1989. The Central Board of Revenue, vide letter dated 1-2-1996 prohibited export of goods manufactured under Open Bonded Manufacturing Scheme to any country by land route. The imposition of ban by land route on export of the goods through an administrative order, was challenged before the Peshawar High Court,…

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