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

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 Interpretation made by Central Board of Revenue regarding any statutory provision---Binding nature---Limits and scope---Any interpretation placed by the Central Board of Revenue on a statutory provision cannot be treated as a pronouncement by a forum competent to adjudicate upon such a question judicially or quasi-judicially---Central Board of Revenue cannot control or curtail judicial adjudication power in the forums provided under the relevant law by giving a particular interpretation to a particular provision of the relevant law.

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