FEDERAL BOARD OF REVENUE vs NOUREEN AHMED R — 2025 SCMR 1897 SUPREME-COURT

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FEDERAL BOARD OF REVENUE VS NOUREEN AHMED R. 7(4)---Service Tribunals Act (LXX of 1973), S. 5(3)---Constitution of Pakistan, Art. 212(3)---Revised seniority list, challenge to---Retrospective application of seniority Rules---Legality questioned---Revised seniority list issued in violation of an earlier judgment of the Supreme Court---Effect---Judgment in rem---Principle---The central issue in the present case revolved around the determination of inter-se seniority of officers of the Pakistan Customs Service (PCS) belonging to the 24th and 25th Common Training Programs (CTP)---The dispute arose when the Federal Board of Revenue (FBR) issued revised seniority lists applying the Occupational Groups and Services (Probation, Training and Seniority Rules, 1990 (the 1990 Rules) (as amended in 2001) retrospectively, which relegated Respondent No.1 to a lower position despite her earlier probation completion and promotion based on CSS merit---The controversy in the present petition was "whether Respondent No. 1 of the 25th CTP could claim the same benefit as extended to officers of the 24th CTP, and whether the Federal Service Tribunal (FST) rightly treated the Supreme Court's prior ruling as a judgment in rem, extending equal relief to similarly placed officers"?---Held: The revised seniority list under the facts and circumstances of the present case showed that the same was issued in violation of the judgment of the FST as well as the judgment of the Supreme Court for the reason that reliance on the Rules 1990, was misplaced as respondents were already promoted as per CSS merit list and their probation period already stood completed---Petitioner department was not justified to cause any delay in the implementation of the judgment of FST dated 30.07.2015 in the case of respondents, particularly when the legal issue involved in present case had already been affirmed by the Supreme Court in an earlier judgment---Facts of the present case were similar to the facts in an earlier Supreme Court judgment involving the same seniority list, therefore, the ratio of the earlier Supreme Court judgment was also attracted in the present case, for the reason that the said judgment was in rem and in view of the large number of judgments of the Supreme Court, the benefit of the judgment in rem could be extended to similarly placed parties---No illegality or error was found in the impugned order passed by the FST---Present petition did not raise a substantial question of law of public importance and warranted no interference by the Supreme Court within the contemplation of Article 212(3) of the Constitution of the Islamic Republic of Pakistan, 1973---Petition for leave to appeal was dismissed, in circumstances.

FEDERAL BOARD OF REVENUE vs NOUREEN AHMED R — 2025 SCMR 1897 SUPREME-COURT

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