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 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

  AHMED RUBBER, KARACHI VS ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI S.25---Customs Rules, 2001, R. 107---Value of imported and exported goods---Transaction value of identical goods---Scope---Where two or more Translation values of i…

• 2022 PTD 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

  AHMED RUBBER, KARACHI VS ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI Ss. 83 & 25---Clearance for home consumption---Value of imported and exported goods---Scope---Appellant imported a consignment of auto care products---Assessing off…

• 2022 PTD 427 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMJAD ALI VS The COLLECTOR OF CUSTOMS, ADJUDICATION,ISLAMABAD Ss. 17 & 2(s)---Detention, seizure and confiscation of goods---Smuggling---Goods purchased in open market---Presumption---Scope---Anti-Smuggling Staff of Directorate General of I…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss.3DD & 26a---SRO No.500(I)/2009 dated 13-09-2009---Directorate General of Post Clearance audit---Conducting the audit---Scope---Legislature has inserted…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 195 & 193---Powers of Board or Collector to pass certain orders---Appeals to Collector (Appeals)---Scope---When right of appeal has been accorded by t…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S. 180---Show cause notice---Scope---Issuance of show-cause notice while invoking irrelevant/erroneous sections renders it void and of no legal effect.

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 32 & 179---Sales Tax Act (VII of 1990), Ss. 11, 30 & 48---Income Tax Ordinance (XLIX of 2001), Ss. 162, 228 & 140---Mis-declaration---Assessment of sa…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.202---Sales Tax Act (VII of 1990), Ss. 11 & 48---Income Tax Ordinance (XLIX of 2001), Ss. 162 & 140---Recovery of Government dues---Recovery of arrears…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S. 193a---Procedure in appeal---Extension of time by Board after lapse of 120 days---Scope---appeal was filed before Collector of Customs (appeals) on 23-…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss.32 & 25a---Mis-declaration---Power to determine the customs value---Scope---Department issued show-cause notice for mis-declaration alleging that the a…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 83 & 180---Clearance for home consumption---Show cause notice---Scope---Fresh order cannot be passed in the presence of appealable order, even in the…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.24-a---Reasons for decision---Scope---Principle that every judicial or quasi-judicial finding should be based on reasons containing the justification fo…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.195---Powers of Board or Collector to pass certain orders---Scope---Section 195 of the Customs Act, 1969, empowers the Collector of Customs or Board to…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 25a, 80 & 83---Power to determine customs value---Checking of goods declaration by the Customs---Clearance for home consumption---Scope---Competent of…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 83, 29 & 205---Clearance for home consumption---Restriction on amendment of bill of entry or bill of export or goods declaration---Amendment of docume…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S. 180---Sales Tax Act (VII of 1990), Ss. 3, 6, 7, 26, 33 & 34--- Income Tax Ordinance (XLIX of 2001), S. 148---Show Cause Notice---Time and manner of pay…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.83---Clearance for home consumption---Scope---Assessment order cannot be disturbed by any authority for preparing contravention report by overlapping th…

• 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Nobody is allowed to act beyond the scope of their allotted sphere, jurisdiction and powers.

• 2022 PTD 639 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

  ABDUL AZIZ SAVUL & CO., KARACHI VS The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, (ENFORCEMENT), KARACHI S.32---Mis-declaration---Liability of clearing agent---Scope---Appellate, a clearing agent, was imposed upon a pe…

• 2022 PTD 1027 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR

  COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR VS FAHAD BIN FIREDOON S.168---SRO No.499(I)/2009, dated 13-06-2009---Seizure of goods liable to confiscation---Option to redeem the confiscated vehicle o…

• 2022 PTD 1051 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR

  LUCKY COTTON MILLS (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOMS HOUSE, KARACHI S.32---Sales Tax Act (VII of 1990), Ss.4 & 6---SRO No.1125(I)/2011 dated: 31-12-2011---False statement, error, etc---Withholding tax---Zero…

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) Neglect of plain requirement of an absolute statutory enactment prescribing how something is to be done would invalidate thing being done in some other manner.

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) Things should be done as they are required to be done, or not at all.

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.32---Mis-declaration---Incorrect PCT heading---Scope---Citation of particular PCT (Pakistan Customs Tariff) heading in the goods declaration does not amount to mis-declaration within…

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.32---Mis-declaration---Incorrect PCT heading---Scope---No charge of mis-declaration can be invoked with regard to PCT (Pakistan Customs Tariff) heading as the importer only assists t…

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.32---Mis-declaration---Incorrect PCT heading---Scope---Incorrect PCT (Pakistan Customs Tariff) for the declared item, as against the customs determined PCT heading, is not tantamount…

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) art.4---Right of individuals to be dealt with in accordance with law---Scope---article 4 of the Constitution says that every citizen enjoys the protection of law---Clause (a) of Sub-ar…

• 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.80---Customs Rules, 2001, R. 438---Checking of goods declaration by the customs---Scope---Customs department can determine correct description and PCT (Pakistan Customs Tariff) of th…

• 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.180 & 168---Issue of show-cause notice before confiscation of goods or imposition of penalty---Seizure of things liable to confiscation---Scope---Section 180 of the Customs Act, 1969, manda…

• 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) S.180---Issue of show-cause notice before confiscation of goods or imposition of penalty---Scope---Where the initial order or notice was void, all subsequent proceedings or superstructures bui…

• 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.32 & 180---Mis-declaration---Issue of show cause notice before confiscation of goods or imposition of penalty---Scope---State functionaries have no power and authority to conduct fishing an…

• 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.157, 168, 2(s) & 180---Extent of confiscation---Seizure of things liable to confiscation---Smuggling ---Issue of show cause notice before confiscation of goods or imposition of penalty---Sc…

• 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) If the law has prescribed method for doing a thing in a particular manner such provision of law is to be followed in letter and spirit for achieving or attaining the objectives performing or d…

• 2022 PTD 1447 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  QAZI & COMPANY VS The ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ADJUDICATION-I), KARACHI Ss.32 & 25---Mis-declaration---Value of imported and exported goods---Transaction value of identical goods---Transaction value of simil…

• 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  YOUNUS & SONS (PVT.) LTD. KARACHI WEST VS The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S.32---Mis-declaration---Classification of goods---Scope---Appellant imported consignments of 2/s coated writing paper she…

• 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  YOUNUS & SONS (PVT.) LTD. KARACHI WEST VS The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S.223---Customs General Order, 2002---Officers of Customs to follow Board's orders----Scope---Directions of the Board cont…

• 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  YOUNUS & SONS (PVT.) LTD. KARACHI WEST VS The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI R.3---Rule 3 of the General Rules of Interpretation in its sub-rule (a) provides guideline that heading which provides the…

• 2022 PTD 1545 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  MUHAMMAD SOHAIL VS The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss.193 & 194-a---appeal to Collector (appeals)---appeal to the appellate Tribunal---Scope---If a person is not desirous of depositing the adjudged amount of duty and imposed pen…

• 2022 PTD 1545 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  MUHAMMAD SOHAIL VS The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss.129, 198, 2(s), 16, 32, 32-a, 178 & 156(1)(64)---Constitution of Pakistan, arts. 4 & 25 ---Transit of goods across Pakistan to a foreign territory---Power to open packages an…

• 2022 PTD 1545 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  MUHAMMAD SOHAIL VS The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss.193, 194-a & 194-B---appeal to Collector (appeals)---appeals to the appellate Tribunal---Orders of appellate Tribunal---Scope---Right of appeal is guaranteed to an aggrieved…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S.138---Frustrated cargo---Scope---Generally frustrated cargo is that cargo which is disowned by the consignee on account of difference from the contracted desired specificat…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S. 138---Customs Rules, 2001, Rr. 86, 87, 88 & 89---Frustrated cargo---Scope---"Frustrated Cargo" is any shipment of supplied and/or equipment which while en-route to destina…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) "Re-export"---Meaning.

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) "Inadvertence"---Meaning.

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss.32 & 32-a---Customs Rules, 2001, R. 226---Customs Export Processing Zones Rules, 1981, R. 3---Mis-declaration---Import of goods into the Export Processing Zones---Scope---…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S.32---Mis-declaration---Scope---Reading of S.32 clearly indicates that it is related to a situation where a person makes any statement or files any document which is false i…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) S.138---Customs Rules, 2001, Rr. 86, 87, 88 & 89---Frustrated cargo---Scope---Section 138 of the Customs Act, 1969, stipulates that where any goods are brought into a Customs…

• 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) Harmonious interpretation---Scope---Every provision of law must be construed in harmony with other provisions of law so as to avoid any conflict.

• 2022 PTD 1700 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  AMK STEEL (PVT.) LTD., SHEIKHUPURA VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) KARACHI Ss. 32 & 32-a---Mis-declaration---Fiscal fraud---Scope---appellant imported re-rollable scrap---Department found the goods to be flame cut rectangular/…

• 2022 PTD 1787 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

  The DIRECTOR, DIRECTORATE OF POST CLEARANCE AUDIT (SOUTH), KARACHI VS JW SEZ (PRIVATE) LIMITED Ss.25, 32 & 32-a---Value of imported and exported goods---Transaction value---Mis-declaration---Fiscal fraud---Scope---Directorate of Post Cleara…

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