JAMAL SEAMLESS PIPE (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary (Revenue Division) S — 2023 PTD 938 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 938 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: JAMAL SEAMLESS PIPE (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary (Revenue Division) S
Subject matter: Tax & Customs
Provisions referred to: S. 81---P; S. 81; 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

JAMAL SEAMLESS PIPE (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary (Revenue Division) S.81---Provisional determination of liability---Scope---Petitioner sought direction to the department to allow provisional release of imported consignments under S. 81 of the Customs Act, 1969, till such time its representation for granting exemption from levy of regulatory duty was finally decided by the department---Validity---Pendency of mere representation could not be accepted as a cause for provisional release of any consignment---Petition being misconceived was dismissed. Citation Name: 2023 PTD 938 KARACHI-HIGH-COURT-SINDHBookmark this Case JAMAL SEAMLESS PIPE (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary (Revenue Division) art.199---Constitutional jurisdiction---ad-interim relief---Scope---High Court, in exceptional circumstances, can pass ad-interim orders pending final adjudication of a petition; but that can only be done when a prima facie case is made out that the petitioner may be able to succeed before the Court in its final determination of the dispute---ad-interim relief can only be granted where there is every likelihood that if such a relief is not granted, the party approaching the Court may be prejudiced---It is only when the Court is empowered to grant the final relief, an ad-interim relief can be granted---approaching a constitutional court, in any other situation or manner, is not a correct approach.

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