ASTRO PLASTIC (PVT.) LTD. vs MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN S — 2023 PTD 847 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 847 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: ASTRO PLASTIC (PVT.) LTD. vs MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 195-C---; S. 195-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

ASTRO PLASTIC (PVT.) LTD. VS MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN S.195-C---alternative Dispute Resolution (aDR)---Scope---Section 195-C of the Customs act, 1969, provides that aDR can be invoked only for disputes of the specified type that are under litigation in any court of law or appellate authority---Federal Board of Revenue (FBR) is required to inform the court or appellate authority when an aDR Committee has been constituted---If the aggrieved person is satisfied with the decision of the aDR Committee and withdraws the case from the court or appellate authority within a specified time, then the decision is binding on the Collector---If the aDR Committee cannot decide the dispute within 90 days, then the FBR shall dissolve the Committee and the dispute shall be resolved by the court or the appellate authority where it is pending---Therefore, it is evident that aDR under S.195-C of the Customs act, 1969, can only be invoked if the dispute remains under litigation and is yet to be adjudicated by the court or the appellate authority---Scheme is such that if the aDR succeeds, the aggrieved person withdraws his case from the court or the appellate authority where it is pending---If the aDR fails, the aggrieved person falls back on the forum where the dispute is pending for adjudication---In other words, aDR under S.195-C of the Customs act, 1969, is an 'alternate' remedy, not an 'additional' remedy.

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