Haji TOOTI vs FEDERAL BOARD OF REVENUE, ISLAMABAD Ss — 2023 PTD 1617 SUPREME-COURT

Case information

Citation: 2023 PTD 1617 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: Haji TOOTI vs FEDERAL BOARD OF REVENUE, ISLAMABAD Ss
Subject matter: Tax & Customs
Provisions referred to: 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

Haji TOOTI VS FEDERAL BOARD OF REVENUE, ISLAMABAD Ss. 181 & 223---SRO 574(I)/2005 dated 06.06.2005 ("SRO 574"), vires of---Option to pay fine in lieu of confiscated goods---Officers of customs to follow Board's orders, etc.---Whether SRO 574 issued by the Federal Board of Revenue in exercise of its powers under section 181 of the Customs Act 1969 ("Act") is ultra vires the proviso to section 223 of the Act---Legislative and administrative orders issued by the Federal Board of Revenue under sections 181 & 223 of the Customs Act 1969---Extent, scope and nature of such orders explained.

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