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DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs ALTAF HUSSAIN — 2026 PTD 455 SUPREME-COURT

Case information

Citation
2026 PTD 455 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs ALTAF HUSSAIN
Subject matter
Tax & Customs
Provisions referred to
S. 179; S. 74---A; Sales Tax Act (VII of 1990)

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

DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS ALTAF HUSSAIN. S. 179(4)---Sales Tax Act (VII of 1990), S. 74---Adjudication of cases in custom matters---Extension of time by Federal Board of Revenue---Scope---Letter granting extension of time was not submitted before the Appellate Tribunal---Effect---Since the Federal Board of Revenue's extension letter was not produced before the Tribunal, it could not be considered by higher courts. After the Appellate Tribunal stage, only legal questions could be raised before the High Court and Supreme Court. The matter before the Supreme Court originated from a tax reference and it was well established that beyond the stage of the Appellate Tribunal, at any rate, in terms of the law as it stood at the relevant time, it was only questions of law that could be taken to the High Court. It was well settled that the record on the basis of which the questions of law could be decided was in terms of the record as it stood before the Appellate Tribunal and that record could not be added to and certainly not on a point that required factual determination, here, the existence and content of any extension granted by the Board. Since the position was that the letter by which it was claimed the extension of time was granted by the Board or Federal Board of Revenue was never placed on the record before the Appellate Tribunal, it was impermissible for any reliance to be placed on the same before the Supreme Court, or indeed, for that matter, before the High Court. Any departure from the well-settled position would allow a party to a tax reference to alter the record either before the High Court or the Supreme Court which was not permissible. The petition was accordingly dismissed in the circumstances.

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