725/2022 Spl. Cus. Ref. A. Artistic Milliners (Pvt) Ltd., Karachi (Applicant) V/S The Collector of Customs,(Export) Karachi& another (Respondent)

Sindh High CourtTax Law2025

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman

725/2022 Spl. Cus. Ref. A. Artistic Milliners (Pvt) Ltd., Karachi (Applicant) V/S The Collector of Customs,(Export) Karachi& another (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman Order Date: 30-APR-25

Export Oriented Unit; Rule 10(1)(e) and SRO 327(I)/2008 dated 29.03.2008; 10 year retention period is available and exporter cannot be compelled to dispose of goods within 5 years to attract levy of duties and taxes. Nothing can be read into the rule which is not provided therein.

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725/2022 Spl. Cus. Ref. A. Artistic Milliners (Pvt) Ltd., Karachi (Applicant) V/S The Collector of Customs,(Export) Karachi& another (Respondent)

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