POLY FOAM (PRIVATE) LIMITED vs GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division,

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POLY FOAM (PRIVATE) LIMITED VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad S.4---Customs General Order No. 01 of 2021 dated 9-4-2021---Circular No.9 of 2021 dated 1-3-2021---Sales Tax Act (VII of 1990), Sixth Schedule, entry No.151---Constitution of Pakistan, Arts.18 & 247(3)---Policy decision---Right to trade, business or profession---Immunity from payment of sales tax---Petitioner was running an industrial unit in erstwhile Federally Administered Tribal Area and was aggrieved of restrictions imposed upon the immunity provided to such industrial units---Validity---Customs General Orders No. 01 of 2021 and Circular No.9 of 2021 were policy decision of Federal Board of Revenue ensuring transportation of goods right from Karachi till safe transit to dry port Peshawar or the industrial unit of consumer / importer---Circulars in question neither offended any statutory right of petitioner nor contradicted policy rather the policy was in conformity with the concerns of Supreme Court referred in its earlier judgment, for eliminating leakage of public revenue---Customs General Order in question was neither contrary to any law, fundamental rights of petitioner guaranteed under the Constitution nor was beyond the authority of Federal Board of Revenue--- Object of issuance of circular / order was to ensure safe transportation of imported goods which were destined for its consumption at the erstwhile triable area, lest it could not reach into the hands of those industrial units, which were located in settled area---Customs General Order No.01 of 2021 and Circular No.9 of 2021 were issued by competent authority and did not amount to unnecessary fetter on the business activities of petitioner but were prima facie aimed to protect public revenue from being leakage and regulating foolproof transportation/escort of goods imported solely for the purpose of consumption in erstwhile Federally Administered Tribal Area---Constitutional petition was dismissed accordingly.

POLY FOAM (PRIVATE) LIMITED vs GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad S — 2021 PTD 1998 PESHAWAR-HIGH-COURT

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