Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: COLLECTOR OF CUSTOMS (EXPORTS) VS Respondent: Messrs CHEMITEX INDUSTRIES (PVT.) JUDGMENT
Court Name: Sindh High Court Judge(s): Zia Pervez Title:COLLECTOR OF CUSTOMS (EXPORTS) vs Messrs CHEMITEX INDUSTRIES (PVT.)
JUDGMENT
Reported As: 2002 MLD 836 Result: Order accordingly Judgment JUDGMENT ' These Revision Applications bearing Nos.58/2000, 59/2000, 60/2000, 61/2000, 62/2000, 63/2000, 64/2000, 65/2000, 66/2000, 67/2000, 68/2000, 69/2000. 70/2000, 71/2000, 72/2000, 73/2000, 74/2000, 75/2000, 76/2000 and 77/2000 are directed against the orders passed by the learned IIIrd Additional District and Sessions Judge, West Karachi involving the same grounds, point of law and similar facts are proposed to be disposed of by this common order. ' Proceedings giving rise to in Revision Application No,58 of 2000 were initiated by the institution of Suit No,1111 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi, West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Ceptral Board of Revenue vide C.Go. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No, 76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty draw back claitil SR-2 No,3767 dated 9-1-1995 for Rs,333,327 under S.R.O. No, 682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1508/95/B.G/Exp dated 24-4-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated. 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 2-2-1997. These orders were challenged in Suit No,1111 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty draw back already sanctioned. That order dated 24-
---
## Page 2
4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76 of 1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi, West vide judgment and decree dated 30-5-1998. Civil Appeal No,81 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non- prosecution vide order dated 4-1-1999. Application under Order 9, Rule 9 read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi, West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No,81 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,59 of 2000 were initiated by the institution of Suit No,1112 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO No, 12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty draw back claim SR-2 No,57763 dated 22-11-1993 for Rs,238,873 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1158/95/B.G/Exp, dated 18-4-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 25-2-1997. These orders were challenged in Suit No,1112 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24- 4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under F.E. Circular 76/1992 to invoke section 202(1-2) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi, West vide judgment and decree dated 30-5-1998. Civil Appeal No,85/1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non- prosecution vide Order dated 4-1-1999. Application under Order 9, rule 9, read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No,85 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,60 of 2000 were initiated by the institution of Suit No,1113 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West, respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,5058. Dated 11-1-1995 for Rs,377,593 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,15-8/95/B.G/Exp dated 24-4-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 2-2-1997. These orders were challenged in Suit
---
## Page 3
No,1113 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24- 4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76/1992 to 'invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi, West vide judgment and decree dated 30-5-1998. Civil Appeal No,84 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non- prosecution vide order dated 4-1-1999. Application under Order 9, rule 9, read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No, 84/1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,61 of 2000 were initiated by the institution of Suit No,1114 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,5058 dated 11-1-1995 for Rs,377,593 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1508/95/B.G/Exp dated 24-4-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial) Central Board of Revenue, Islamabad vide order dated 2-2-1997. These orders were challenged in Suit No,1114 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24- 4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E Circular 76 of 1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No,83 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non- prosecution vide order dated 4-1-1999. Application under Order 9, rule 9 read with section 151, C.P.C. Was moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No, 83 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,62 of 2000 were initiated by the institution of Suit No,1115 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondent claimed to be a leading Exporter of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No, 12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,3769 dated 9-1-1995 for Rs,362,618 under SRO No,682(1)/93 dated 9-1-1995 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1508/95/B.G/Exp dated 24-4-1995. Respondents claim that no show cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application
---
## Page 4
against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 2-2-1997. These orders were challenged in Suit No,1115 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24- 4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76 of 1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi West vide judgment and decree dated 30-5-1998. Civil Appeal No,82 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree were dismissed for non- prosecution vide order dated 4-1-1999. Application under Order 9, rule 9, read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi West in C.A. No, 82 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,63 of 2000 were initiated by the institution of Suit No,1116 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,57768 dated 22-1-1993 for Rs,336,263 under SRO No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against bank certificate in lieu of bank credit advice. Petitioners issued order-in-original No,1170/95/B.G/Exp dated 13-3-1995. Respondents claim that no show cause notice was issued before passing of this order. Appeal preferred by the respondents against the order in original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A Revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 25-2-1997. These orders were challenged in Suit No,1116 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24-4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E Circular 76/1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned 111rd Senior Civil Judge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No,80 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non-prosecution vide order dated 4-1-1999. Application under Order 9 rule 9 read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No, 80 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,64 of 2000 were initiated by the institution of Suit No,1117 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,19514 dated 16-2-1994 for Rs,323,863 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1170/95/B.G/Exp dated 13-3-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the
---
## Page 5
respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 25-2-1997. These orders were challenged in Suit No,1117 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24-4-1995 was in violation of provisions of Customs Act. 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76/1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No,79 of 1998 filed by petitioner in the Court of District Judge, Karachi, (West) against the aforesaid judgment and decree was dismissed for non-prosecution vide order dated 4-1-1999. Application under Order 9, rule 9 read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by he learned IIIrd Additional Sessions Judge, Karachi West in C.A. No, 81 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,65 of 2000 were initiated by the institution of Suit No,1118 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,115616 dated 29-9-1994 for Rs,362,010 under SRO No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,1170/95/B.G/Exp dated 13-3-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order in original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 25-2-1997. These orders were challenged in Suit No,1118 of 1997 on the ground that the same were pissed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 24-4-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76/1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No, 78 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non-prosecution vide order dated 4-1-1999. Application under Order 9, rule 9 read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No, 78 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,66 of 2000 .Were initiated by the institution of Suit No,1119 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,115613 dated 29-9-1994 for Rs,361,784 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank
---
## Page 6
credit advice. Petitioners issued order-in-original No,498/95/B.G/Exp dated 15-3-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Expd?t) vide order dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 29-1-1997. These orders were challenged in Suit No,1119 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent- of the duty drawback already sanctioned. That order dated 15-3-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76 of 1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil Judge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No, 87 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non-prosecution vide order dated 4-1-1999. Application under Order 9, rule 9, read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi, West in C.A. No, 81 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,67 of 2000 were initiated by the institution of Suit No,1120 of 1997 by present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-1171992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback claim SR-2 No,128382 dated 3-10-1994 for Rs,361,847 under S.R.O. No,682(1)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank credit advice. Petitioners issued order-in-original No,498/95/B.G./Exp dated 15-3-1995. Respondents claim that no show-cause notice was issued before passing of this order. Appeal preferred by the respondents against the order-in-original was dismissed by the Collector of Customs Appeals (Appraisement and Export) vide other dated 4-12-1995. A revision application against the order in appeal dated 4-12-1995 was dismissed by the Member (Judicial), Central Board of Revenue, Islamabad vide order dated 29-1-1997. These orders were challenged in Suit No,1120 of 1997 on the ground that the same were passed illegally, arbitrarily and with mala fide intention depriving the respondent of the duty drawback already sanctioned. That order dated 15- 3-1995 was in violation of provisions of Customs Act, 1969 and with mala fide. That petitioner had no authority under E.E. Circular 76 of 1992 to invoke section 202(1-A) of Customs Act, 1969. Suit was decreed in favour of respondents by the learned IIIrd Senior Civil -Ridge, Karachi-West vide judgment and decree dated 30-5-1998. Civil Appeal No,86 of 1998 filed by petitioner in the Court of District Judge, Karachi (West) against the aforesaid judgment and decree was dismissed for non- prosecution vide order dated 4-1-1999. Application under Order 9, rule 9, read with section 151, C.P.C. Moved by the petitioners before the learned IIIrd Additional District Judge, Karachi-West was dismissed vide the impugned order dated 10-10-1999. Petition is directed against the order passed by the learned IIIrd Additional Sessions Judge, Karachi-West in C.A. No, 86 of 1998 dated 10-10-1999 dismissing the application for restoration. ' Proceedings giving rise to Revision Application No,68 of 2000 were initiated by the institution of Suit No,1121 of 1997 by the present respondents in the Court of IIIrd Senior Civil Judge, Karachi-West. Respondents claimed to be a leading Exporters of Yarn and Cloth and in pursuance to concession granted by the Central Board of Revenue vide C.GO. No,12 dated 14-11-1992 read with the Foreign Exchange Circular No,76 dated 9-9-1992 issued by the State Bank of Pakistan filed duty drawback
---
## Page 7
claim SR-2 No,133376 dated 10-11-1994 for Rs,361,823 under S.R.O. No,682(I)/93 dated 10-8-1993 promulgated under section 21(c) of the Customs Act, 1969 against Bank certificate in lieu of Bank…
Read the unabridged text and precedent citation network on Al Wakeelo Legal Research Platform.