MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. vs FEDERATION OF PAKISTAN through Federal Secretary Ministry of Commerce Redundancy, principle of — 2023 PTD 742 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 742 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. vs FEDERATION OF PAKISTAN through Federal Secretary Ministry of Commerce Redundancy, principle of
Subject matter: Tax & Customs
Provisions referred to: S. 32---S; S. 32; 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

MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. VS FEDERATION OF PAKISTAN through Federal Secretary Ministry of Commerce Redundancy, principle of---Applicability---No provision of law is to be read either in isolation nor such interpretation be made which may render other provisions as redundant or nugatory. Citation Name: 2023 PTD 742 KARACHI-HIGH-COURT-SINDHBookmark this Case MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. VS FEDERATION OF PAKISTAN through Federal Secretary Ministry of Commerce S.32---Show-cause notice, issuance of---Re-assessment of goods---Limitation---Petitioner was importer and aggrieved of issuance of show-cause notice for re-assessment of goods and recovery of taxes under S.32 of Customs Act, 1969, beyond period of limitation---Validity---For reopening of any matter or issuing show-cause notice upon a person, time limit has to be counted as five years from the relevant date and not from the detection date---Issuance of a show-cause notice in a timely manner is a sine-qua-non for assuming jurisdiction vested under the provision of S.32 of Customs Act, 1969---Where show-cause notice is issued beyond period of limitation, it has to be considered and declared as null and void--- Notices issued beyond mandatory period are liable to be struck down as acceptance of a show cause notice after period of limitation will amount to enhancement of period of limitation and this is not legally permissible--- High Court set aside show-cause notices issued beyond period of limitation---Constitutional petition was allowed accordingly.

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