PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED vs FEDERATION OF PAKISTAN Ss — 2025 PTD 521 ISLAMABAD

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PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED VS FEDERATION OF PAKISTAN Ss. 83 & 194-a---Clearance for home consumption---Show-cause notice---Outstanding duties---Recovery---appellate Tribunal Inland Revenue, jurisdiction of---Petitioner / company added aircrafts to its fleet on Dry Lease and in year 2013 had paid duty and taxes---Later on authorities issued show-cause notice for recovery of surcharge for home consumption which was not levied earlier at the time of payment of duty and taxes---Petitioner / company assailed initial order imposing taxes and duties in year 2013---Validity---Orders requiring petitioner / company to make payment of duties and taxes was not assailed, therefore, such order could not be assailed at present stage---Issuance of any declaration by High Court would amount to nullifying those orders, which could not be done when no specific challenge was made to them---Petitioner / company filed appeal before appellate Tribunal Inland Revenue---Proceedings against petitioner / company were initiated by issuance of show-cause notice for contravention of S. 83(2) of Customs act, 1969---appellate Tribunal Inland Revenue derives its jurisdiction from S. 194-a of Customs act, 1969, and is a forum which can adjudicate matters of facts and law, rather it is the forum which has jurisdiction to examine questions of facts raised before it---appellate Tribunal Inland Revenue is the forum to determine law where questions of law can be raised at any stage---Plea of no default could also be raised before appellate Tribunal Inland Revenue as duties and taxes were paid in installments due to decision of Economic Coordination Committee of Federal Cabinet---High Court declined to issue any declaration regarding principal liability, as well as surcharge and direction for refund---Constitutional petition was dismissed, in circumstances.

PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED vs FEDERATION OF PAKISTAN Ss — 2025 PTD 521 ISLAMABAD

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