PAKISTAN TELECOMMUNICATION COMPANY LTD. vs COLLECTOR OF CUSTOMS, KARACHI Prospective/retrospective application of a new law — 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 Prospective/retrospective application of a new law

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 Prospective/retrospective application of a new law---Scope---Any new law, which deals with the procedure and does not affect the rights or liabilities of the parties, generally applies to all proceedings, pending as well as future, while a new law, unless expressly provided, which affects the rights or liabilities of the parties, being substantive in nature, is applied prospectively, and not retrospectively.

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