COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASEEF ULLAH Statutory Regulatory Order (S — 2023 PTD 396 SUPREME-COURT

Case information

Citation: 2023 PTD 396 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASEEF ULLAH Statutory Regulatory Order (S

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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Statutory Regulatory Order (S.R.O) issued under a fiscal statute---S.R.O. requires purposive interpretation or construction which complements its effect to the purpose by following conscientious and exact meaning---S.R.Os are issued fundamentally in the aid of substantive principles of law set out in the parent legislation, and to give effect to administrative directions and instructions for the implementation of the law---If the words used are capable of one construction only, then it would not be open to the Courts to adopt any other hypothetical construction on the ground that such hypothetical construction is more consistent with the alleged object and policy of the Act.

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