BURKI & CO vs DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI — 2026 SCMR 1171 SUPREME-COURT

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

BURKI & CO VS DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI. Paras. 5(vii), 9(i)(1) & 9(i)(5)---Import and disposal of the vehicle---Violation of the terms and conditions, allegation of---Seizure of vehicle challenged by invoking Constitutional jurisdiction of High Court---Doctrine of election of remedy---Finality by Supreme Court---Subsequent statutory adjudication proceedings, conducting of---Legality---The subsequent adjudication is hit by the doctrine of election---The legal doctrine of election rooted in fundamental principles of jurisprudence, is the act of choosing between two or more remedies or “legal option” available to address a particular issue or dispute---The exercise of choice, particularly, the act of selecting from among various available rights or remedies in a manner that prohibits the utilization of their alternatives---The scope of such doctrine is extended to remedies, forum and pleadings---In the present case, not only the election of remedies but the forum and pleadings are also applicable---Once a dispute via judgment reached finality between the involved parties, it cannot be re-visited and that too by a lower forum---The prime aim of this principle of law is to uphold the administration of justice and prevent the misuse of legal procedures by ensuring that outcome of litigation remain conclusive, which aims to prevent the multiplicity of legal proceeding stemming from the same cause of action---In the present case, the dispute has effectively reached finality and even under the doctrine of past and closed transactions the matter should not have been reopened in a subsequent round of litigation by the Customs Appellate Tribunal('Tribunal')---Doing so would constitute an abuse of the court's process---Under the doctrine of election, the petitioners surrendered themselves to seek such declaration while challenging the detention and seizure before the High Court and ended up getting a conclusive observation with regard to the relief claimed in constitutional petition and same questions thus came before Tribunal---Thus, the petitioners cannot have a second bite at the cherry by yet again seeking a declaration from the adjudicating authority, including but not limited to the Tribunal on whom the interpretation of relevant provision of Import Policy Order, 2013, was binding---The findings of the Tribunal are otherwise not sustainable under the law---Though in view of the legal proposition and on the proposed questions, the petitions were converted into appeals, however, since the questions had been answered against the petitioners and in favour of the respondents, the appeals failed---Appeals were dismissed.

BURKI & CO vs DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI — 2026 SCMR 1171 SUPREME-COURT

Case information

Judgment text as reported

Other judgments reported in 2026 SCMR