H. AKBER ALI & COMPANY (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary Revenue Divisions S — 2022 PTD 1370 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1370 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: H. AKBER ALI & COMPANY (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary Revenue Divisions S
Provisions referred to: S. 12---C

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

H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions S.12---Customs Rules, 2001, R.46---"Revival" and "revalidation" of license---Customs Rules, 2001 used the words "revival" and "revalidation" instead of "renewal" of license---"Renew" meant as to make fresh/strong again which indicated that something/someone was tired/worn out and needed to be refreshed/strengthened---"Revive" was to return to life; to recover life, to live anew---"Revalidate" was to make (something) legal/valid again---License, on expiry of three years term, would die (or become illegal) and was needed to be recovered to life rather than being restored to its original/fresh condition (if it was to be renewed)---Corpse of an expired license had to be brought to life by the mechanism provided by R.346, and if one had not followed such remedial transportational path, license's dead body could not be given a new lease of life and any declaration seeking right to bring a dead body to life was impossible to be granted.

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