APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S — 2024 PLD 146 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PLD 146 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PLD
Parties: APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 4---I; S. 177---S; S. 25---C; S. 4; S. 177; S. 25; Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990); Revenue Act; Income Tax Ordinance; Sales Tax 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

APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND VS GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S. 4---Income Tax Ordinance (XLIX of 2001), S. 177---Sales Tax Act (VII of 1990), S. 25---Customs General Order No. 01 dated 25.02.2021, vires of---Petitioners assailed Customs General Order No. 01 dated 25.02.2021 on the plea of it being ultra vires, unreasonable and suffering from excess of law and authority---Validity---In order to protect State interest i.e. leakage of Revenue, Federal Board of Revenue through Customs General Order No. 01 dated 25.02.2021, provided a mechanism for transportation of goods from Port of Karachi to its onward destination where industrial unit was situated---Conditions No. (i) to (iv) of Customs General Order No. 01 dated 25-02-2021 provided safe and supervised transportation of goods which were exempted from payment of duties and taxes---Federal Board of Revenue had the lawful authority to issue Circulars and Instructions as provided under S. 4 of Federal Board of Revenue Act, 2007 and issuance of Customs General Order No. 01 dated 25.02.2021 except condition No.(v) of the same---Authorizing the Revenue to subject importers for annual audit, under condition No. (v) of Customs General Order No. 01 dated 25.02.2021, was illegal and ultra vires to S. 177 of Income Tax Ordinance, 2001 and S. 25 of Sales Tax Act, 1990---High Court in exercise of Constitutional jurisdiction struck down condition No. (v) of Customs General Order No. 01 dated 25.02.2021---Constitutional petition was disposed of accordingly.

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