The INTELLIGENCE OFFICER, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, FBR vs ABDUL KARIM S — 2025 SCMR 969 SUPREME-COURT

Case information

Citation: 2025 SCMR 969 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: The INTELLIGENCE OFFICER, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, FBR vs ABDUL KARIM S
Subject matter: Tax & Customs
Provisions referred to: S. 156

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 INTELLIGENCE OFFICER, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, FBR VS ABDUL KARIM S. 156 (1)(89)---Expression "lawful excuse"---Scope---Lawful excuse is an expression that is of wider import and (carries) lesser degree of burden than lawful authority---For proving a lawful excuse, which falls short of lawful authority, it is the excuse put forward by accused, rather than handling smuggled goods, that must be shown to be lawful.

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