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MYZONE PAK INTERNATIONAL versus COLLECTOR OF CUSOMS EXPORTS


Article 19 Constitution Pakistan (1973), Article 199 Constitutional petition of the Customs Act 1969 claims that the garments manufactured by men have been banned, the applicant's duty has been withdrawn for 100%, The polyester table cover was rejected while 100% of the same claim was allowed on the polyester cushion cover issue. Authorities claim that ing table cover cannot be conceived by any argument \ fabrication and is to be dealt with as an article. That the \ Table Courses would not even qualify as Garments, as they were not such, and that even the extended meaning in the notification at 10 ated 1991 was not a condition for the inclusion of the same Petitioners. It was emphasized that in the scientific notification, cotton made from \ table covers was allowed to facilitate export rebate, therefore, there was no reasonable rationale for excluding such material from imported polyester. Cotton for indigenous products was also found to be capable of drawing export duty, except where only manufactured cloth duty. It was reasonable to exclude the notification from the same cloth as of the date of 1991 dated 1991, therefore, should be considered freely in the public interest as well, such case was not considered at the departmental level. Went back to the relevant authority to re-examine the whole matter and to enforce the law less.

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