LOREAL PAKISTAN PSRM (PVT.) LIMITED vs FEDERATION OF PAKISTAN S — 2025 PTD 1895 KARACHI-HIGH-COURT-SINDH

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LOREAL PAKISTAN PSRM (PVT.) LIMITED VS FEDERATION OF PAKISTAN S.202---Liability to pay leviable customs etc.---Recovery of government dues---Scope---Exemption from customs-duties, acceptance of --- Release of goods---Petitioner (a private limited company engaged in the business of sale and import of cosmetic and beauty products) filed constitutional petition for release of its consignment---Assertion of the petitioner at filing of goods declaration was that the same were covered by exemption of tax and duty but assessment resulted in levy of duty and tax---Petitioner filed appeal which had been allowed yet Respondents /Collectorate did not release the imported goods---Respondents declined release under an apprehension of recovery of charges in case Customs would win its claim before Customs Appellate Tribunal---Validity---For recovery of government dues the legislature in its own wisdom had conferred unfettered powers to the Officers of Customs subject to legal limitations---To enforce recovery of government dues officers of the customs can take coercive measures, which may result in the arrest of defaulters---Since the petitioner was operating its business within Pakistan, its business was subject to all the taxes and duties payable under the law---At the same time petitioner was entitled to enjoy an exception or exemption tendered by the Government of Pakistan---Petitioner was under obligation to pay the duty and tax leviable and in case of default in payment of duty or tax on imported goods, the same could be recovered by the officer of customs by invoking the powers conferred under S.202 of the Customs Act, 1969---High Court directed Respondents to reassess the imported goods of the Petitioner in terms of the order passed by the Collector of Customs (Appeal) and to release the goods on payment of admitted amount---Constitutional Petition was allowed accordingly.

LOREAL PAKISTAN PSRM (PVT.) LIMITED vs FEDERATION OF PAKISTAN S — 2025 PTD 1895 KARACHI-HIGH-COURT-SINDH

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