M.D STEEL FURNACE vs FEDERATION OF PAKISTAN S — 2021 PTD 181 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 181 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: M.D STEEL FURNACE vs FEDERATION OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 193---C; S. 193; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

M.D STEEL FURNACE VS FEDERATION OF PAKISTAN S.193---Constitution of Pakistan, Art.199---Constitutional petition---Maintainability---Alternate remedy, availability of---Appeal to Collector (Appeals)---Scope---Petitioner assailed order passed by Deputy Collector Customs (Adjudication) before the High Court on the ground that it had paid duty/taxes as per calculation of the department, however, its goods were not being released---Validity---Specific remedy of appeal under S.193, Customs Act, 1969, was available to the petitioner, which he had not availed rather instituted the constitutional petition---Jurisdiction of High Court under Art. 199 of the Constitution could not be invoked in the wake of availability of an alternate efficacious remedy---Constitutional petition was dismissed.

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