YOUNG'S (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division / Chairman, FBR, Islamabad S — 2024 PTD 1547 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2024 PTD 1547 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2024
Reporter: PTD
Parties: YOUNG'S (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division / Chairman, FBR, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 18; HS Code; Customs Act

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

YOUNG'S (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division / Chairman, FBR, Islamabad S.18(1) & Fifth Schedule, Table-B, Part-II, Chapter-VII, Serial No.2---Notifications SRO 1261(I)/2007 dated 31-12-2007 and SRO 967(I)/2022 dated 30-06-2022, Cls. 3(vi)---Tax exemption---Additional customs duty---Scope---Petitioners / importers were aggrieved of levy of additional customs duty on importing Cocoa Powder (HS Code 1805.0000) pursuant to Cls. 3(vi) of SRO 967(I)/2022 dated 30-06-2022---Petitioners / importers claimed that they were entitled to benefit of exemption of customs duty under SRO 1261(I)/2007 dated 31-12-2007---Plea raised by authorities was that petitioners / importers could not claim exemption under two different Notifications/SROs simultaneously---Validity---Additional customs duty was levied pursuant to SRO 967(I)/2022 dated 30-06-2022 on all goods, except as provided therein only---Petitioners/ importers could not claim benefit of serial No.3(vi) of SRO 967(I)/2022 dated 30-06-2022, as the same was only available to goods which had been charged or were subjected to customs duty under Fifth Schedule of Customs Act, 1969---Petitioners / importers did not claim exemption under two different SROs---Petitioners were not entitled for any exemption pursuant to serial No.3(vi) of SRO 967(I)/2022 dated 30-06-2022---This was not a case of denying a claim of exemption under two SRO's simultaneously---High Court declined to interfere in the matter---Constitutional petition was dismissed, in circumstances.

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