2005 PLP 9 (PTD)
Messrs QASIM INTERNATIONAL CONTAINERS TERMINAL LIMITED, KARACHI Versus COLLECTOR OF CUSTOMS, KARACHI and 2 others
| Citation | 2005 PLP 9 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Sabihuddin Ahmed and Khilji Arif Hussain, JJ |
| Parties | Messrs QASIM INTERNATIONAL CONTAINERS TERMINAL LIMITED, KARACHI Versus COLLECTOR OF CUSTOMS, KARACHI and 2 others |
| Primary Law | Pakistan Customs Tariff Rules |
Q1: What are the key laws and sections cited in 2005 PLP 9 (PTD)?
This judgment primarily cites: Pakistan Customs Tariff Rules as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 9 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Sabihuddin Ahmed and Khilji Arif Hussain, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP 9 (PTD) (Messrs QASIM INTERNATIONAL CONTAINERS TERMINAL LIMITED, KARACHI Versus COLLECTOR OF CUSTOMS, KARACHI and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shaiq Usmani for Petitioner.
- Raja Muhammad Iqbal for Respondents Nos. 1 & 2.
- Nadeem Azhar, Dy. A.-G. for Respondent No.3.
Headnotes / Summary
Chapters 84 & 87
Constitution of Pakistan (1973), Art.199-- Constitutional petition
Quantum of Customs Duty and Sales Tax payable on terminal tractor
Petition related to dispute as to quantum of Customs Duty and Sales Tax payable to terminal tractor to be used for movement of trailers in container terminal
Claim of petitioner was that imported goods were entitled to concessional rates of Customs Duty in terms of S.R.O. 28(I)/98 dated 17-1-1998 as such concession had already been provided to another importer; alternatively it was contended that imported goods were liable to be classified as prime movers under Chapter 84 of Pakistan Customs Tariff Rules, operating at relevant time
Respondents insisted on treating imported goods as vehicle under Chapter 87 of Pakistan Customs Tariff Rules and were prepared to release said goods only on payment of Duties and Taxes thereunder
No formal adjudication proceedings ever took place and no order determining quantum of duty paid was passed by Adjudicating Officer-- Party who was required to pay taxes needed to know the reason for the levy and avail Appellate and revisional remedies provided by law
High Court under Constitutional jurisdiction could not pronounce upon appropriate classification of imported goods
Case was remanded to Collector to decide same after hearing parties on all questions of facts and law.
Judgment & Decree
Shaiq Usmani for Petitioner. Raja Muhammad Iqbal for Respondents Nos. 1 &
2. Nadeem Azhar, Dy. A.-G. for Respondent No.3. The above petition relates to dispute as to the quantum of customs duty and sales tax payable on terminal tractor to be used for movement of trailers in the container terminal being constructed by the petitioner. According to the petitioner the goods imported were entitled to the concessional rates of customs duty in terms of S.R.O. 28(I)/98, dated 17-1-1998. It was alleged that such concession had already been provided to another importer. Alternatively it was argued that the imported goods were liable to be classified .as prime movers under Chapter 84 of the Pakistan Customs Tariff Rules, operated at the relevant time. The respondents nevertheless insisted on treating them as vehicles under Chapter 87 and were prepared to release the goods only in case the petitioner paid duties and taxes leviable thereunder Accordingly, the petitioner had no option, but to make payment under protest. However, it appears that no formal adjudication proceedings ever took place and no order determining the quantum of duty paid was' passed by the Adjudicating Officer. The petitioner approached the respondents Nos. 1 and 2 in appeal and revision, who declined to examine their case on merits by simply stating that there was no order, which could be questioned in appeal or revision. We are constrained to express our, disapproval of such an: approach because a party required to pay taxes needs to know the reason for the levy and avail appellate and revisional remedies provided by law. At the same time, however, it is not possible for this Court to pronounced upon the appropriate classification of the imported goods. We would, therefore, remand the case to the Collector, Collectorate of Customs, Sales Tax and Central Excise, Adjudication-I, Karachi, who will hear the parties on all questions of facts and law and decide the matter within three months from the date the file reaches him. The petitioner undertakes to keep the bank guarantee alive and the learned D.A.-G. undertakes that the same shall not be encashed till the expiry of 15 days after a final order is passed by the Collector. The petition stands disposed of. H.B.T./Q-45/K Order accordingly.