Pakistani case law library
Pak Law GPT gives lawyers, students and litigants access to reported Pakistani judgments in Urdu and English. Every judgment below is published from our case-law database with its original reported text, so you can read the citation and the judgment content directly.
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Reported judgments28,856 records
2022 PTD 732 KARACHI-HIGH-COURT-SINDH
SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Scope---Spirit of S.81 Customs Act, 1969 provides that when it is not possible for the officer o…
2022 PTD 732 KARACHI-HIGH-COURT-SINDH
SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Scope---Subsection (2) of S.81 of Customs Act, 1969 caters for a situation when the goods are al…
2022 PTD 732 KARACHI-HIGH-COURT-SINDH
SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Delay in making final determination---Effect---Petitioner imported two consignments and filed go…
2022 PTD 779 KARACHI-HIGH-COURT-SINDH
ZARIF KHAN HUSSAIN ZAI AND BROTHERS VS FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Islamabad Ss.80 & 196---Import Policy Order, 2016, Cl.9(ii)(5)---Goods declaration---Report from manufacturer, absence of---Factual c…
2022 PTD 796 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi VS SAMAD ENTERPRISES S.202---Sales Tax Act (VII of 1990), S. 48---Income Tax Ordinance (XLIX of 2001), S. 148---Recovery of government dues---Scope---Customs authorities…
2022 PTD 796 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi VS SAMAD ENTERPRISES S.32---Sales Tax Act (VII of 1990), S. 4---Mis-declaration---Zero rating---SRO No.1125(I)/2011, dated 31-12-2011---Scope---SRO No.1125(I)/2011, dated…
2022 PTD 812 KARACHI-HIGH-COURT-SINDH
SALEEM BUTT VS PAKISTAN through Secretary Revenue Division Fiscal laws---Charging and machinery provisions---Applicability---Unlike a charging provision, a machinery provision in a fiscal statute has to be construed liberally and in a manne…
2022 PTD 812 KARACHI-HIGH-COURT-SINDH
SALEEM BUTT VS PAKISTAN through Secretary Revenue Division Ss.42 & 54---Income Tax Ordinance (XLIX of 2001), Ss. 176 & 177---Suit for declaration and injunction---Mala fide---Proof---Notice of providing information---Plaintiff company assai…
2022 PTD 812 KARACHI-HIGH-COURT-SINDH
SALEEM BUTT VS PAKISTAN through Secretary Revenue Division S.6---Repeal of law---Principle---Where Federal law is struck-down by High Court of one Province and is not struck-down or is held valid by High Court of another Province, and in th…
2022 PTD 836 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. S.25---Value of imported and exported goods---Scope---Section 25(1) to (4), Customs Act, 1969 provides a mechanism in giving assistance to…
2022 PTD 836 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. Ss.25 & 25a---Value of imported and exported goods---Power to determine the customs value---Scope---Respondent imported a consignment of PV…
2022 PTD 836 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. Ss. 25a & 25---Power to determine the customs value---Value of imported and exported goods---Scope---Once a ruling has been issued in terms…
2022 PTD 836 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. S. 25---Value of imported and exported goods---Transaction value---Scope---While determining the transactional value of imported goods ther…
2022 PTD 836 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. S.25---Value of imported and exported goods---Transaction value---Scope---First and foremost factor while applying S. 25(2)(b) is that the…
2022 PTD 866 KARACHI-HIGH-COURT-SINDH
ATLAS HONDA LTD. VS PAKISTAN through Secretary Revenue Ss.177, 213, 214 & 214C---Constitution of Pakistan, Art. 199---Constitutional petition---Audit, selection of case---Jurisdiction of Commissioner---Judicial review---Directions of Federa…
2022 PTD 866 KARACHI-HIGH-COURT-SINDH
ATLAS HONDA LTD. VS PAKISTAN through Secretary Revenue Ss.177 & 214C---audit---Selection of case---Commissioner and Federal Board of Revenue, jurisdictions of---Commissioner under S.177 of Income Tax Ordinance, 2001, is required to apply hi…
2022 PTD 901 KARACHI-HIGH-COURT-SINDH
SAKRAND SUGAR MILLS LIMITED VS FEDERATION OF PAKISTAN through Federal Secretary Revenue Division Pakistan Secretariat, Islamabad Ss.111 & 182---assessment and penalty proceedings---Penalty, imposing of---Particulars of income---Determinatio…
2022 PTD 914 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM VS M.M. FLOUR MILLS (PVT.) LIMITED S.32---Customs Rules, 2001, R.412---Mis-declaration---Delay or cancellation of arrival of vessel---Scope---Respondents were called upon to show cause a…
2022 PTD 914 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM VS M.M. FLOUR MILLS (PVT.) LIMITED S.180---Issue of show-cause notice before confiscation of goods or imposition of penalty---Scope---Imposition of penalty is the discretion of the adjud…
2022 PTD 956 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS Mian AZAM WAHEED O.XXXIX, Rr.1 & 2---Temporary injunction---Scope---If a case or petition is finally dismissed; then a party cannot take shelter under the garb of an ad-interim order.
2022 PTD 956 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS Mian AZAM WAHEED O.XXXIX, Rr.1 & 2---Temporary injunction---Scope---Interim order merges with the final order and if the final order is against the petitioner, it is deemed that the petitioner had no favourable o…
2022 PTD 956 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS Mian AZAM WAHEED O.XXXIX, Rr. 1 & 2---Temporary injunction---Scope---No litigant can derive benefit from mere pendency of case in a Court of Law, as the interim order always merges in the final order to be passed…
2022 PTD 956 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS Mian AZAM WAHEED Ss.81 & 196---Provisional determination of liability---Release of goods on order of Court---Scope---Respondents imported a number of consignments of tiles and filed goods declarations on the basi…
2022 PTD 984 KARACHI-HIGH-COURT-SINDH
ZONA PAKISTAN (PVT.) LTD. VS PROVINCE OF SINDH Ss.5 &24---Sindh Sales Tax on Services Rules, 2011, R. 41-B---Constitution of Pakistan, Art.199---Constitutional petition---Services provided by indenters and commission agents---Value Added Ta…
2022 PTD 984 KARACHI-HIGH-COURT-SINDH
ZONA PAKISTAN (PVT.) LTD. VS PROVINCE OF SINDH S.2(96), Explanation---Economic activity---Scope---Economic activity in relation to both the categories of indenters, either originated or terminated (rendering of services) in Sindh and such i…
2022 PTD 1040 KARACHI-HIGH-COURT-SINDH
TAHIR ASHRAF DURRANI VS FEDERAL INVESTIGATION AGENCY, through Director General, F.I.A., Headquarter, Peshawar Morr, Islamabad S.227---Sales Tax Act (VII of 1990), S.51---Penal Code (XLV of 1860), 409, 419, 420, 468 & 471---Prevention of Cor…
2022 PTD 1059 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS JUNAID ENTERPRISES Ss. 181 & 25---SRO No.499(I)/2009, dated: 13-06-2009---Value of imported and exported goods---Option to pay fine in lieu of confiscation---Scope---Value notified through a valuation ruling by the d…
2022 PTD 1059 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS JUNAID ENTERPRISES Ss.32, 25 & 181---SRO No.499(I)/2009, dated: 13-06-2009---Mis-declaration---Value of imported and exported goods---Option to pay fine in lieu of confiscation---Scope---Case of department was that t…
2022 PTD 1082 KARACHI-HIGH-COURT-SINDH
YUNUS TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.122 (4)---assessment order---amendment---Period of limitation---Word "or" used after S.122 (4) (a) of Income Tax Ordinance, 2001---Scope--…
2022 PTD 1082 KARACHI-HIGH-COURT-SINDH
YUNUS TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.122---Constitution of Pakistan, Art. 199---Constitutional petition---Amendment of assessment order---Limitation---Petitioner / tax payer w…
2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss.168 & 2(s)---Seizure of things liable to confiscation---Smuggling---Scope---Vehicle of respondent was intercepted on the suspicion of being smug…
2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss.2(s) & 168---Smuggling---Seizure of things liable to confiscation---Scope---Mere reliance on registration of a vehicle, unsubstantiated by the r…
2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss.168 & 2(s)--Seizure of things liable to confiscation---Smuggling---Scope---While initial responsibility lies with the person tempering with a ve…
2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad S.2(s)---Smuggling---Scope---It is a presumption that items coming into the country have been sieved through the customs barrier and the pertinent…
2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss.168 & 2(s)---Seizure of things liable to confiscation---Smuggling---Scope---Law places the initial burden upon the owner/possessor to show that…
2022 PTD 1139 KARACHI-HIGH-COURT-SINDH
DASTAGIR ENGINEERING VS COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S.32---SRO No.575(I)/2006, dated: 05-06-2006---Mis-declaration---Wrong classification---Scope---Applicant imported Bakery Counter Refrigerator through different s…
2022 PTD 1139 KARACHI-HIGH-COURT-SINDH
DASTAGIR ENGINEERING VS COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S.32---Mis-declaration---Mens rea---Imposition of penalty---Wrong classification---Scope---Where department had accepted the classification claimed by importer in…
2022 PTD 1139 KARACHI-HIGH-COURT-SINDH
DASTAGIR ENGINEERING VS COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S.32---Mis-declaration---Mens rea---Imposition of penalty---Wrong classification---Scope---Classification of goods is a question based on legal and factual determ…
2022 PTD 1153 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS CUSTOMS APPELLATE TRIBUNAL S.180---Issuance of show cause notice before confiscation of goods or imposition of penalty---Scope---Order of adjudication cannot go beyond the allegations mentioned in the show-cause noti…
2022 PTD 1153 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS CUSTOMS APPELLATE TRIBUNAL S.196---Reference to High Court---Scope---Various show cause notices were issued to the respondent demanding payment of duty and taxes on the re-importation of engines sent abroad for repai…
2022 PTD 1153 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS CUSTOMS APPELLATE TRIBUNAL S.180---Issuance of show-cause notice before confiscation of goods or imposition of penalty---Scope---Purpose of serving show-cause notice on a taxpayer is to notify him of the case against…
2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.80, 83, 32, 193 & 195---Checking of goods declaration by the customs---Clearance for home consumption---Mis-declaration---Appeals to Collector (Appeals)---Scope---Power und…
2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN S.80---Checking of goods declaration by the customs---Scope---Subsection (1) of S. 80 of the Customs Act, 1969, reflects that on receipt of a goods declaration, an officer of…
2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN art.199---Customs act (IV of 1969), Ss.80 & 83---Constitutional petition---Checking of goods declaration by the customs---Clearance for home consumption---Scope---Petitioner,…
2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN S. 80---Checking of goods declaration by the customs---Scope---Sub-section (3) of S. 80 of the Customs Act, 1969, provides that if during checking of goods declaration, it is…
2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.32 & 180---Mis-declaration---Show-Cause Notice---Scope---Demand notice in the absence of statutory show-cause notice is without lawful foundation---No demand notice requiri…
2022 PTD 1174 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS, MODEL COLLECTORATE OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE, KARACHI VS NIAZ MUHAMMAD Ss.157 & 2(s)---S.R.O. No.499(I)/2009, dated 13-6-2009---Constitution of Pakistan, Art. 199---Constitutional petition---Smuggling---Se…
2022 PTD 1183 KARACHI-HIGH-COURT-SINDH
FAIZ CHEMICAL INDUSTRIES (PVT.) LTD. VS COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT S.81---Provisional determination of liability---Limitation---Scope---Section 81 of Customs Act, 1969, stipulates that where it is not p…
2022 PTD 1193 KARACHI-HIGH-COURT-SINDH
DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS NASIR UL HAQ Ss.168 & 2(s)--Seizure of things liable to confiscation---Smuggling---Scope---Initial responsibility lies with the person tempering with a vehicle, however, any subsequent pu…
2022 PTD 1193 KARACHI-HIGH-COURT-SINDH
DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS NASIR UL HAQ S.168---SRO No.499(I)/2009, dated: 13-06-2009---Seizure of things liable to confiscation---Scope---Question before High Court was whether a vehicle used in smuggling could be…
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