NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss — 2023 SCMR 1325 SUPREME-COURT

Case information

Citation: 2023 SCMR 1325 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss
Subject matter: Tax & Customs
Provisions referred to: Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990)

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

NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI VS The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss. 194-B & 196---Income Tax Ordinance (XLIX of 2001), Ss. 132 & 133---Sales Tax Act (VII of 1990), Ss. 46 & 47---Constitution of Pakistan, Art. 185---Findings of fact recorded by the Appellate Tribunal under various tax statutes---Inference with such facts by the High Court and Supreme Court---Conditions for such interference stated.

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