CSH PHARMACEUTICALS (PVT.) LTD. vs COLLECTORATE OF CUSTOMS S — 2021 PTD 844 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 844 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: CSH PHARMACEUTICALS (PVT.) LTD. vs COLLECTORATE OF CUSTOMS S
Subject matter: Constitutional
Provisions referred to: S. 19---SRO

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

CSH PHARMACEUTICALS (PVT.) LTD. VS COLLECTORATE OF CUSTOMS S.19---SRO No.575(I)/2006, dated 05-06-2006---General power to exempt from customs duties---Scope---Petitioner sought benefit of SRO No.575(I)/2006, dated 05-06-2006---Petitioner being a pharmaceutical company had manufactured certain drugs for which customized Air Handling Units (AHUs) were required to control temperature, humidity and pressure level---As per the understanding of petitioner the AHUs required by it were not locally manufactured---Petitioner had imported the AHUs at which it sought the benefit of the SRO No.575(I)/2006, dated 05-06-2006, which was denied---Contention of authorities was that the local manufacturers had the capacity to manufacture the required AHUs---Validity---Authorities had admitted that no physical verification was made to ascertain the statements of local manufacturers, who had claimed that they had the capacity to make the AHU required by the petitioner---AHU required by the petitioner was a customized product with certain specific components---Authorities were required to certify that a particular product was locally manufactured and in doing so it had to understand the requirements of the petitioner---Constitutional petition was accepted, authorities were directed to provide certificate to the petitioner that the product was not locally manufactured and the customs authorities were directed to grant the benefit of the SRO No.575(I)/2006, dated 05-06-2006 to the petitioner in terms thereof.

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