SAJID PLASTIC FACTORY vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue, Islamabad Clause 8 — 2023 PTD 1701 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 1701 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: SAJID PLASTIC FACTORY vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue, Islamabad Clause 8
Subject matter: Criminal
Provisions referred to: HST Code

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

SAJID PLASTIC FACTORY VS FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue, Islamabad Clause 8---Notification SRO 902(I)/2020 dated 25-09-2020---Constitutional petition---Petitioner / importer was aggrieved of his consignment not being released by Custom Authorities, despite its clearance---Plea raised by petitioner was that the consignment was importable under SRO 902(I)/2020 dated 25-09-2020---Validity---When consignment of similar nature was imported, duly classifiable under a particular head and the same was also found to be in accordance with the declaration, there remained no justification available with the department to give similar previous unapproved treatment to newly imported consignments if those were found to be of similar nature and no change in their classification etc. was detected---Authorities were bound to accept same classification, HST Code, rate, duty and taxes as applied to previous consignment, if facts and circumstances of consignment of petitioner were found to be of similar nature---In order to ascertain goods, lab test was a prerequisite condition and lab test was done by authorities themselves---Sample of imported goods sent to lab was found to be synthetic polymer polyvinyl chloride, as declared by the petitioner---Insistence of authorities to again send samples to another laboratory was misconceived and uncalled for, as authority's own lab had affirmed and confirmed, from the drawn sample of the consignment imported by the petitioner that those were in accordance with the declaration as made by the petitioner---High Court restrained the authorities from drawing any adverse view who were bound to release the goods in accordance with the law forthwith---Constitutional petition was allowed, in circumstances.

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

Back to the case-law library · Search Pakistani case law in Urdu or English