COLLECTOR OF CUSTOMS (EXPORTS) CUSTOMS HOUSE, KARACHI and 3
This matter arises from petitions involving common questions of fact and law regarding the recovery of tax refunds, the legality of specific statutory regulatory orders, the classification of exported goods, the imposition of penalties for wilful misdeclaration, and the validity of show-cause notices. The core legal questions pertain to the maintainability of constitutional petitions under the Constitution of Pakistan for tax refunds without exhausting departmental remedies, the legality of S.R.O. No.738(1)(90), the proper classification of the exported goods, the imposition of penalties under the Customs Act, and the legality of show-cause notices issued under section 32 of the Customs Act. The Supreme Court granted leave to appeal to consider these questions and ordered that status quo be maintained by both parties until the final decision of the appeals.
- Whether petitions could be filed before High Court under Article 199 of the Constitution for recovery of tax refund without availing other departmental remedies as prescribed under the law?
- Whether the S.R.O. No.738(1)(90) dated 11-7-1990 was illegal and discriminatory?
- Whether for wilful misdeclaration penalty could be imposed under the provisions of section 156(1)('14) of the Customs Act, 1969?
- Whether show-cause notices issued to the respondent under section 32 of the Customs Act were illegal?
- Article 199, Constitution of Pakistan 1973
- Section 156(1)('14), Customs Act 1969
- Section 32, Customs Act 1969
ORDER
1. NAZIM HUSSAIN SIDDIQUI, J.---In Petitions Nos.497-K, 498-K, 499-K, 500-K, 501-K, 502-K, 503-K, 504-K and 505-K of 2002 common questions of facts and law are involved. Inter alia, leave to appeal is granted in these petitions to consider the following:--
(a) Whether these petitions could be filed before High Court under Article 199 of the Constitution for recovery of tax refund without availing other departmental remedies as prescribed under the law.
(b) Whether the S.R.O. No,738(1)(90), dated 11-7-1990 was illegal and discriminatory.
(c) Whether the goods exported by the respondent were "open end yarn wrapped on cheese or they were cotton yarn having count NE-21/2"
(d) Whether for wilful misdeclaration penalty could be imposed under the provisions of section 156(1)('14) of the Customs Act, 1969.
(e) Whether show-cause notices issued to the respondent under section 32 of the Customs Act were illegal.
2. 2, Status quo be maintained by both the parties till final decision of these appeals, which shall be fixed for hearing within 6 months. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.