ARSHAD AZIZ ABBASI vs The SPECIAL JUDGE, CUSTOMS, TAXATION AND ANTI-SMUGGLING-I, KARACHI — 2026 SCMR 775 SUPREME-COURT

Case information

Citation: 2026 SCMR 775 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: ARSHAD AZIZ ABBASI vs The SPECIAL JUDGE, CUSTOMS, TAXATION AND ANTI-SMUGGLING-I, KARACHI
Subject matter: Tax & Customs
Provisions referred to: Anti-Money Laundering 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

ARSHAD AZIZ ABBASI VS The SPECIAL JUDGE, CUSTOMS, TAXATION AND ANTI-SMUGGLING-I, KARACHI. Ss.8 & 23---Provisional attachment order---Interim order---Appeal---Maintainability. Appellant was aggrieved of provisional attachment order passed by Trial Court against which High Court did not grant any interim relief. Plea of authorities was that appeal against provisional attachment order was not maintainable as order of High Court was an interim order. Held: Order of attachment under Section 8 of Anti-Money Laundering Act, 2010 was otherwise final for taxpayer whose movable and immovable properties including bank accounts were attached without opportunity of hearing. No other remedy was provided under Anti-Money Laundering Act, 2010 except challenge through appeal under Section 23 of the Act. Matter fell within exceptions for exercise of discretion under Article 185(3) of Constitution to prevent miscarriage of justice. Supreme Court suspended operation of attachment order till final decision of appeal pending before High Court. Appeal was allowed.

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