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ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 248 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 248 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss
Subject matter
Tax & Customs

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

ARSHAD ALI KHAN VS FEDERAL BOARD OF REVENUE Ss. 16, 32 & 156(1), Cls. (9), (10-a) & (14)---Constitution of Pakistan, art. 199---Issuance of Notice by the Customs authorities, assailing of---Constitutional petition---Maintainability---Though if any notice or order, which is without jurisdiction and has been impugned by way of a constitutional petition, the High Court under art. 199 of the Constitution can exercise its discretion; however, the said rule is not absolute, but is an exception---Courts do exercise such discretion, but that is subject to the peculiar facts and circumstances involved in a particular case---Petitioner wanted the High Court to act as an adjudicating authority and to decide that whether the petitioner had committed any offence under the Customs act, 1969, or not---Such exercise, in the present facts, could not be undertaken in the constitutional jurisdiction---Constitutional petition, being premature, was dismissed with costs of Rs.10,000/-, in circumstances.

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