1998 PLP 2769 (SCMR)
N/A
| Citation | 1998 PLP 2769 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Muhammad Bashir Jehangiri and Sh. Riaz Ahmad, JJ |
| Parties | N/A |
| Primary Law | Customs Act (IV of 1969)‑‑‑ |
Q1: What are the key laws and sections cited in 1998 PLP 2769 (SCMR)?
This judgment primarily cites: Customs Act (IV of 1969)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 2769 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Muhammad Bashir Jehangiri and Sh. Riaz Ahmad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 2769 (SCMR) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Akram Sheikh, Senior Advocate Supreme Court instructed by Muhammad Ahmad Zaidi, Advocate‑on‑Record for Petitioner.
- Raja Abdul Ghafoor, Advocate‑on‑Record for Respondents.
- Date of hearing: 13th January, 1998
- Muhammad Akram Sheikh, Senior Advocate Supreme Court instructed by Muhammad Ahmad Zaidi, Advocate-on-Record for Petitioner.
- Raja Abdul Ghafoor, Advocate-on-Record for Respondents.
Headnotes / Summary
(On appeal from the order dated 27‑11‑1996 of the Lahore High Court, Rawalpindi Bench, passed in W. P. No. 1883 of 1996). ‑‑‑‑S. 18‑B‑‑‑Constitution of Pakistan (1973), Art. 199 (4) (b)‑‑‑Scope and construction‑‑‑Levying of service charges on imported Thermal plant which otherwise had been exempted from payment of Customs duties‑‑‑Constitutional petition against levy of service charges had been dismissed on the ground that High Court was devoid of territorial jurisdiction under Art. 199 of the Constitution‑‑‑Validity‑‑‑Leave to appeal having already been granted in a number of identical cases, leave was also granted to put correct interpretation on cl.4(b) to Art. 199 of the Constitution‑‑‑All appeals were directed to be heard together at an early date. Flying Kraft Paper Mills (Pvt.) Ltd., Charsadda v. Central Board of Revenue, Islamabad 1997 SCMR 1874; Gulistan Power Generations Ltd. 58 Main Boulevard, Gulberg, Lahore v. Pakistan through Secretary, Finance of Government of Pakistan, Islamabad and others Civil Petitions Nos. 135 of 1996 and, 115 to 118 of 1996 and Olympia Power (Pvt.) Ltd. v. Pakistan through Secretary, Ministry of Finance and others Civil Petition No. 264 of 1996 ref.
Judgment & Decree
MUHAMMAD BASHIR JEHANGIRI, J.
The above petition is directed against the judgment of 'a Rawalpindi Bench, dated 27-11-1996, whereby Writ Petition AT,-).1883 of 1996 filed by the petitioner-company was dismissed in limine.
2. The petitioner-company imported plant, equipment and machinery for setting up a Private Thermal Power Generation Project which according to the petitioner-company had been exempted from payment of customs duties etc. vide S.R.O. No.279(1)/94. The petitioner-company's consignment as per bill of lading dated 9-10-1996 had arrived at Karachi Port and was awaiting clearance. It was submitted before the learned Judge in the High Court. that respondent No.2 had levied service charges at the rate of 2 % , vide notification dated 22-10-1996, issued under section 18-B of the Customs Act, 1969. It is the last-mentioned levy that was challenged by the petitioner-company in Writ Petition No. 1883 of 1996. The learned Judge in Chambers of the Lahore High Court dismissed the writ petition in limine on the ground that the Lahore High Court, Rawalpindi Bench, was devoid of territorial jurisdiction under Article 199 of the Constitution, and that the matter lies within the territorial jurisdiction of the High Court of Sindh.
3. Mr. Muhammad Akram Sheikh, learned counsel for the petitioner, while inviting our attention to the precedents of this Court in: (1) Flying Kraft Paper Mills (Pvt.) Ltd., Charsadda v. Central Board of Revenue, Islamabad (1997 SCMR 1874), (2) Gulistan Power Generations Ltd, 58 Main Boulevard, Gulberg, Lahore v. Pakistan through Secretary Finance, Government of Pakistan, Islamabad and others (Civil Petitions Nos. 135 of 1996 and 115 to 118 of 1996 decided on 26-3-1996) and (3) M/s. Olympia Power (Pvt.) Ltd. v. Pakistan through Secretary, Ministry of Finance etc. (Civil Petition No.264 of. 1996, decided on 4-12-1997) maintained that in a number of identical cases leave has already been granted by this Court to put correct interpretation on clause 4(B) which had been inserted in Article 199 of the Constitution of Islamic Republic of Pakistan by P.O. No. 14 of 1985. In. the last-mentioned case of this Court in M/s. Olympia Power (Pvt.) Ltd. v. Pakistan through Secretary, Ministry. of Finance etc. (Civil Petition No.264 of 1996), the Bench comprising one of us (Muhammad Bashir Jehangiri J.) granted leave to appeal as follows:-- "In the identical matters leave has been granted in a number of cases including Constitutional Petitions Nos.213, 217, 219 of 1995, 135 and 115 to 118 of 1996. Leave to appeal is, therefore, granted in this petition as well. All the appeals should be heard together at an early date. "
4. Since the leave has already been granted in the identical matters, leave to appeal is granted in this petition as well. All the appeals should be heard together at an early date.
5. The interim relief granted in Chambers on 9-12-1996. is, however, withdrawn. A.A./L-6/S Leave granted.