NATIONAL FOOD LIMITED vs COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE OF PPRAISEMENT-WEST S — 2025 PTD 1391 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 1391 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: NATIONAL FOOD LIMITED vs COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE OF PPRAISEMENT-WEST S
Provisions referred to: S. 223

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

NATIONAL FOOD LIMITED VS COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE OF PPRAISEMENT-WEST S. 223, 'proviso'---Customs authority exercising quasi-judicial function---Jurisdiction---Interference of Federal Board of Revenue (FBR) in customs authority's judicial discretion---Legality---Any such directions / opinion of FBR are not binding on the officers of the customs performing quasi-judicial functions, at least not on the Tribunal as an Appellate forum---Thus, in all those cases in which customs authority exercises a quasi-judicial function, it is not bound by the instructions and directions or orders of the board which interfere with its judicial discretion.

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