Sindh High Court
2024
THLN 2927
2025 PTD 1824
Laws Cited
Customs Act, 1969 | Sales Tax Act, 1990
Sections
19 | 13(2)(a)

Messrs HAYAT KIMYA PAKISTAN (PRIVATE) LIMITED through authorized representative

VS

FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others

Petitioner(s) by: Qazi Umair Ali
Respondent(s) by: Muhammad Khalil Dogar
Present: Muhammad Junaid Ghaffar and Adnan-ul-Karim Memon, JJ
JUDGMENT

MUHAMMAD JUNAID GHAFFAR, J.---Through this Petition, the Petitioner has prayed for the following reliefs:-Declare that the Impugned Letter bearing File No. Weboc/57/2019-BG//PQ/ dated 21.12.2019 (the "Impugned Letter") has been issued without lawful jurisdiction and is unlawful, illegal and unconstitutional and of no legal effect;Declare that the failure by the Respondents to extend benefit of the SRO 41(I)/2009 and SRO 1097(I)/2012 (the "SROs") in respect of the import of Petitioner's Products i.e. electric installation along with accessories and firefighting system with standard accessories (the "Products") is illegal, unlawful, unconstitutional and perverse interpretation of the SROS;Declare that the Petitioner is entitled to the exemption from payment of custom duty and sales tax on the import of the Products in accordance with the SROs;Direct the Respondents to allow the Petitioner the import of the Products without payment of customs duty and sales tax in accordance with the SROs...