COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (APPRAISEMENT) (WEST), LAHORE vs MUHAMMAD RIZWAN — 2026 PTD 909 SUPREME-COURT

Case information

Citation: 2026 PTD 909 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (APPRAISEMENT) (WEST), LAHORE vs MUHAMMAD RIZWAN

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

COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (APPRAISEMENT) (WEST), LAHORE VS MUHAMMAD RIZWAN. Blackstonian view---Scope---Courts do not make laws, they only declare what the law has been. When a Court interprets a statute, under the Blackstonian view that is deemed to be a true meaning from the date of existence of the statute and interpretation is given from the date of its creation. Interpretation and judicial pronouncement is always retrospective in its operation, whereas the contrary is only an exception under severe circumstances.

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