KARACHI, Nov 1: The Supreme Court has granted leave to appeal a Sindh High Court decision on duty-free import of life-saving drugs. Appearing for the aggrieved importer, Advocate Aziz A. Shaikh argued that there was a difference between goods subject to ‘zero per cent’ duty and goods allowed to be imported free of duty.

No sales tax or excise duty could be imposed on duty-free goods while goods imported under ‘zero per cent duty’ provision were liable to be taxed. Life-saving drugs were ‘free of duty’ yet the petitioner was held liable to pay five per cent regulatory duty.

The counsel maintained that the person could not be charged with tax or duty without a clear-cut legal obligation.

If there was any ambiguity in the law or rules, the doubt was to be resolved in favour of the tax payer.

Admitting the petition for leave to appeal, a two-member SC bench said the issue raised by the petitioner required deeper consideration.