The DIRECTOR CUSTOM HOUSE, LAHORE vs DUTY FREE SHOP LIMITED SIALKOT S — 2026 PTD 434 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2026 PTD 434 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2026
Reporter: PTD
Parties: The DIRECTOR CUSTOM HOUSE, LAHORE vs DUTY FREE SHOP LIMITED SIALKOT S
Subject matter: Tax & Customs
Provisions referred to: S. 194-C; Customs Act ('the 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 DIRECTOR CUSTOM HOUSE, LAHORE VS DUTY FREE SHOP LIMITED SIALKOT S. 194-C(5)---Difference of opinion between the Members of aCustoms Appellate Tribunal / Bench---Mandatory procedure of adjudication---Scope---"Majority opinion"---Scope---Record disclosed three distinct and mutually inconsistent opinions: (i) the original judgment authored by the Member (Technical), (ii) the dissenting note of the Member (Judicial), and (ii) the brief, unreasoned orders of the Referee Member; which, could not collectively constitute a "majority opinion" as contemplated under S. 194-C(5) of the Customs Act ('the Act'), as the majority must emerge from a procedurally valid formulation of points of difference and their resolution, which was absent in this case---Such a course of action undermined the statutory structure, defeated the legislative intent behind collective adjudication, and constituted amaterial irregularity going to the root of the proceedings---High Court set-aside the impugned judgment passed by the Member (Technical) of the Tribunal, including the orders rendered by the dissenting Member and the Referee Member ; and the matter was remanded to the Chairman of the Appellate Tribunal for a fresh hearing and decision in accordance with law--- Special Reference Application was disposed of accordingly.

Other judgments reported in 2026 PTD

2026 PTD 991 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, (WITHHOLDING) ZONE, REGIONAL TAX OFFICE-II, LAHORE VS SHAHZAIB BROTHERS PAPER CONE (PVT.) LTD. FAISALABAD Ss. 1…
2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Whole text canon---Principle---A provisio…
2026 PTD 577 ISLAMABADHUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) S. 24-a---Recording of re…
2026 PTD 577 ISLAMABADHUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) art. 199---Constitutional…
2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Fiscal statutes---Two possible interpreta…
2026 PTD 943 SUPREME-COURTTARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. VS COMMISSIONER INLAND REVENUE. S. 3---Sales Tax Special Procedure (Withholding) Rules, 2007, Rr.…

Back to the case-law library · Search Pakistani case law in Urdu or English