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The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad vs NESTLE PAKISTAN LIMITED, ISLAMABAD S — 2025 PTD 1634 SUPREME-COURT

Case information

Citation
2025 PTD 1634 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PTD
Parties
The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad vs NESTLE PAKISTAN LIMITED, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 6; Sales Tax Act; Customs Act; Various Finance 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

The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD S. 6(1)---Import stage sales tax---Charging and payment---Retrospective effect---Scope---Definitive scheme has been established under section 6(1) of Sales Tax Act, 1990 as it aligns charge and payment of import-stage sales tax with customs duty, and incorporates collection, enforcement and recovery machinery provided under the Customs Act, 1969 as the sole operative channel in absence of any parallel provision in Sales Tax Act, 1990 itself---Various Finance Act amendments made to Customs Act, 1969 and Sales Tax Act, 1990 operate to designate Customs as the forum for recovery, and thus are purely procedural in nature---Such amendments do not create any new liability, nor do they curtail any substantive defence available to taxpayer but merely regulate procedural channel through which existing obligation is to be enforced---As the amendments do not affect any vested right, such provisions apply retrospectively unless expressly excluded.

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