PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COLLECTOR OF CUSTOMS, PESHAWAR vs Syed AFTAB-UL-HASSAN S — 2025 PTD 1078 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 1078 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS, PESHAWAR vs Syed AFTAB-UL-HASSAN S
Subject matter
Tax & Customs
Provisions referred to
S. 196---S; 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

COLLECTOR OF CUSTOMS, PESHAWAR VS Syed AFTAB-UL-HASSAN S. 196---Sales Tax Act (VII of 1990), Ss. 33 & 34---Reference---Maintainability---Necessary party---Signatures on Reference---Principle---Penalty imposed by authorities was set aside by Customs Appellate Tribunal on the ground that raw material after conversion into finished goods had already been exported---Respondent / taxpayer assailed the Reference on the plea that liability was against Company whereas Reference was filed against director of Company---Respondent / taxpayer also raised objection against Reference which was not even signed by Collector Customs---Validity---Vakalatnama available on record clearly suggested that the Reference was filed on the instruction of Collector Customs by the counsel representing the Department, however, it was only signed by the counsel but at belated stage---Even if the Collector had failed to sign memo. of Reference but had consented to filing of Reference the same would be in accordance with law provided the counsel representing Department not only had signed the Reference in time but had presented the same before Court within the time stipulated by the law---Appeal was filed by the director and not by the Company, therefore, the company was not a necessary party as the matter only related to adjudication of certain questions of law which arose out of the judgment of Customs Appellate Tribunal---High Court overruled the objection raised by respondent / taxpayer---High Court declined to interfere in the judgment passed by Customs Appellate Tribunal as the Reference filed by authorities was barred by limitation---Reference was dismissed, in circumstances.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English