Citation Name: 2024 PTD 1501 PESHAWAR-HIGH-COURTBookmark this Case AITIMAD POLYMA PIPE vs CHIEF COMMISSIONER Sixth Schedule, Entry No — 2024 PTD 1501 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PTD 1501 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PTD
Parties: Citation Name: 2024 PTD 1501 PESHAWAR-HIGH-COURTBookmark this Case AITIMAD POLYMA PIPE vs CHIEF COMMISSIONER Sixth Schedule, Entry No
Subject matter: Constitutional
Provisions referred to: S. 4---N; Revenue Act (IV of 2007)

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

Citation Name: 2024 PTD 1501 PESHAWAR-HIGH-COURTBookmark this Case AITIMAD POLYMA PIPE VS CHIEF COMMISSIONER Sixth Schedule, Entry No. 151---Federal Board of Revenue Act (IV of 2007), S. 4---Notifications CGO No.08/2021 dated 31-08-2021 & CGO No. 08/2022 dated 31-08-2022---Constitution of Pakistan, Art.199---Constitutional petition---Tax exemption---Federal Board of Revenue---Jurisdiction---Petitioner / importer sought benefit of CGO 08/2022 dated 31-08-2022 on the plea that it was a small industry having less than Rs.200 million annual imports---Validity---Federal Board of Revenue was competent under law to issue Customs General Orders / SROs--- Provision of CGO No. 08/2021, dated 31-08-2021, was a valid instrument adopted as a policy to benefit industrial units operating in erstwhile Federally Administered Tribal Area---Consignment of raw material was to be released, as petitioner / importer was a small industrialist having less than Rs.200 million annual import--- Petitioner / importer was willing and ready to comply with all conditionalities issued by authorities from time to time--- Authorities agreed to release the stuck up consignment of petitioner / importer, if it fulfilled all conditions mentioned in CGO No. 08/2021 dated 31-08-2021 and other circulars issued now and then--- Constitutional petition disposed of accordingly.

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