2005 PLP 13 (PTD)
Messrs DADABHOY CEMENT INDUSTRIES LTD. Versus FEDERATION through Additional Secretary, Ministry of Finance, Central Board of Revenue, Karachi and 2 others
| Citation | 2005 PLP 13 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Sabihuddin Ahmed and Khilji Arif Hussain, JJ |
| Parties | Messrs DADABHOY CEMENT INDUSTRIES LTD. Versus FEDERATION through Additional Secretary, Ministry of Finance, Central Board of Revenue, Karachi and 2 others |
| Primary Law | Central Excises Act (I of 1944) |
Q1: What are the key laws and sections cited in 2005 PLP 13 (PTD)?
This judgment primarily cites: Central Excises Act (I of 1944) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 13 (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 13 (PTD) (Messrs DADABHOY CEMENT INDUSTRIES LTD. Versus FEDERATION through Additional Secretary, Ministry of Finance, Central Board of Revenue, Karachi and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S.I.H. Zaidi for Petitioner.
- Nadeem Azhar, Dy. A.-G., along with Fariduddin and Raja Muhammad Iqbal for Respondents.
Headnotes / Summary
S.4
Inclusion of "transportation charges" for determining value of goods for purposes of duty
Transportation charges could be included in determination of value of goods; it was of little consequence whether those were paid by manufacturer or stockist. Pakistan v. Kohat Cement Co. PLD 1995 SC 659 ref.
Judgment & Decree
Pakistan v. Kohat Cement Co. PLD 1995 SC 659 ref. S.I.H. Zaidi for Petitioner. Nadeem Azhar, Dy. A.-G., along with Fariduddin and Raja Muhammad Iqbal for Respondents. It is not necessary to recapitulate the facts of this petition as learned counsel for the parties states that only a question of law requires to be decided. The petitioner has called in question the inclusion of "transportation charges" for the purpose of determining the value of the goods manufactured by them in terms of the Central Excises Act, 1944, despite the fact that such charges were never borne by them, but by the purchaser of the goods. It is not necessary even to examine the factual assertion to the aforesaid effect inasmuch as Mr. Raja Muhammad Iqbal, learned counsel appearing on behalf of the respondents, has brought to our notice the pronouncement of the Hon'ble Supreme Court in Pakistan v. Kohat Cement Co. PLD 1995 SC
659. The majority, in the above judgment, after drawing a distinction between the comparative provisions of the statutes operating in Pakistan and India, proceeded to hold that transportation charges could be included in the determination of value of the goods and, therefore, it was of little consequence whether they were paid by the manufacturer or .the stockist.' Fazal Karim, J., however, took a contrary view. Mr. Zaidi also argued that for the purpose of determining value of the goods under section 4, the respondents had also added 20% of the "transportation charges", calculated by them and admittedly there was no evidence or material before the concerned authorities to do so. The contention to the above effect is indeed formidable as no assessment of such charges could be made without notice to the petitioners. In the circumstances, we are bound to -follow the law declared by the Hon'ble Supreme Court and we are constrained to decline relief to the petitioner. With regard to the loading and unloading charges, however, we would direct the, Adjudicating Officer to issue notice to the petitioner and thereafter determine the quantum of charges so payable on the basis of evidence and material before him. This exercise may be undertaken within four months from today and in case it is not done, the amount received on the basis of loading/unloading charges may be refunded. The petition is accordingly disposed of. H.B.T./D-12/K Order accordingly.