A.J. TRADERS vs COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD Clauses 4 & 6 — 2022 PTD 1869 SUPREME-COURT

Case information

Citation: 2022 PTD 1869 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: A.J. TRADERS vs COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD Clauses 4 & 6
Provisions referred to: S. 3

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

A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD Clauses 4 & 6---Imports and Exports (Control) Act (XXXIX of 1950), S. 3(1)---SRO No. 266(I)/2001 dated 7 May 2001---SRO No. 760(I)/2013 dated 2 September 2013---Import of gold and silver---Appellants (importers) had availed the benefit of S.R.O. No.266(I)/2001 dated 7 May 2001 ('SRO 266') and had imported silver and gold which was required to be used in the manufacture of jewellery and the jewellery manufactured therefrom was to be exported within one hundred and eighty days, but no export took place---Orders-in-original were passed by the Collector of Customs, which were unsuccessfully appealed before the Customs Appellate Tribunal ('the Tribunal')---Thereafter, the appellants filed customs references before the High Court but these too were dismissed---Contention of appellants that SRO 266 was replaced by SRO No.760(I)/2013 dated 2 September 2013 ('SRO 760'), therefore, the obligations incurred under SRO 266, of exporting jewellery manufactured by using the imported silver and gold, was no longer required to be complied with---Validity---Since the benefit of SRO 266 was availed of it had to be complied with---Appeals were dismissed.

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