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.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English