PAKISTAN TELECOMMUNICATION COMPANY LTD. vs COLLECTOR OF CUSTOMS, KARACHI Retrospective application of a new law/provision — 2023 SCMR 261 SUPREME-COURT

Case information

Citation: 2023 SCMR 261 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: PAKISTAN TELECOMMUNICATION COMPANY LTD. vs COLLECTOR OF CUSTOMS, KARACHI Retrospective application of a new law/provision

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

PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Retrospective application of a new law/provision---Scope---New provision relating to a rebuttable presumption---Rebuttable presumption falls in the realm of the procedural law of evidence, and thus would have retrospective application.

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