OBS PAKISTAN (PVT.) LTD. vs The CUSTOMS APPELLATE TRIBUNAL Ss — 2023 PTD 908 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 908 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: OBS PAKISTAN (PVT.) LTD. vs The CUSTOMS APPELLATE TRIBUNAL Ss

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

OBS PAKISTAN (PVT.) LTD. VS The CUSTOMS APPELLATE TRIBUNAL Ss. 32, 32-a, 80 & 196---Pak-China Free Trade agreement (FTa) notified vide SRO 659(I)/2007 dated 30-06-2007---Reference---Imported goods, classification of---Question of facts---Scope---Importer/applicant declared the imported goods as 'Methyldopa USP 34' and claimed exemption of customs duty under S. No. 1083 of Table-1 to SRO 659(I)/2007 dated 30.06.2007 ('the Notification')---Department issued Show Cause Notice against the importer contending that the exemption of customs duty was available to some other commodity " alanine" thus disentitling the importer for exemption under 'the Notification'---Importer /applicant filed Customs Reference impugning the Order-in-Original and Order-in-appeal passed against him contending his version as a question of law---Held, that Serial Nos. 1082 and 1083 at the Notification disclosed description of the goods as "alanine" ---Jurisdiction of the High Court could not be invoked for reappraisal of the facts as to the classification of goods imported by the applicant---Tribunal had determined the concerned question(s) of facts, which had attained finality---Questions raised by the Importer /applicant in the Reference were not based on law but on facts---No interference by the High Court made out against the order and judgment passed by the Customs appellate Tribunal---Reference application was dismissed, in circumstances.

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

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