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HASSAN KHALID vs FEDERATION OF PAKISTAN art — 2026 PTD 520 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 520 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
HASSAN KHALID vs FEDERATION OF PAKISTAN art
Subject matter
Tax & Customs
Provisions referred to
S. 79; S. 30

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

HASSAN KHALID VS FEDERATION OF PAKISTAN art. 199---Customs act (IV of 1969), Ss. 30, 31a & 79---assessment of duty of imported goods, matter of---Constitutional petition, filing of---Territorial jurisdiction---Scope---Petitioner / Importer sought issuance of a direction to Respondents / Department for assessment of duty of its imported goods on the basis of the Valuation Ruling in vogue---Held: High Court had the territorial jurisdiction since the consignment was not claimed to be cleared for home consumption under S. 79 of the Customs act , 1969 ('the act 1969') and was subject to release/ex-bonded from the bonded warehouse of the petitioner and thus in terms of S. 30 read with 31a of the act 1969, the relevant port for the purpose of determining the territorial jurisdiction shall be the place from where the goods were being ex-bonded, therefore, the objection of territorial jurisdiction had no basis---Constitutional petition was allowed.

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