FEDERATION OF PAKISTAN through Revenue Division vs DEWAN MOTORS (PVT — 2025 PLD 394 SUPREME-COURT

Case information

Citation: 2025 PLD 394 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: PLD
Parties: FEDERATION OF PAKISTAN through Revenue Division vs DEWAN MOTORS (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 221

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

FEDERATION OF PAKISTAN through Revenue Division VS DEWAN MOTORS (PVT.) LTD. Ss. 2(1) & 2a---Constitution of Pakistan, arts. 185(3) & 191a(4)---Customs act (IV of 1969), S. 221a(2)---Fixation of cases---Vires of law---Jurisdiction of Benches---Question for determination was with regard to fixation of Civil Petitions for Leave to appeal, challenging vires of section 221a(2) of Customs act, 1969---Petitions in question were inadvertently fixed before Regular Bench of Supreme Court---Constitutional Committee of Supreme Court withdrew petitions in question and fixed the same before Constitutional Bench of Supreme Court---Validity---Civil Petitions for Leave to appeal in question, under article 191a(4) of the Constitution, were mistakenly/inadvertently fixed before Regular Bench of Supreme Court and that Bench had assumed jurisdiction without lawful authority---Orders passed by Regular Bench of Supreme Court in Civil Petitions for Leave to appeal in question were non-est---Committees constituted under article 191a(4) of the Constitution and under section 2(1) of Supreme Court (Practice and Procedure) act, 2023 were legal and Constitutional fora to determine as to which Bench of Supreme Court would hear what matters---Exercise of powers and performance of legal and Constitutional functions by both the Committees did not impinge upon judicial functions of any Bench of Supreme Court---Supreme Court directed the office to issue notices to respondents and also to attorney General for Pakistan and fix the petitions before Constitutional Bench after completing codal formalities.

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