Tax Law
662 judgments — showing 201-300
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Coll: of Customs Qta v. Custom Sale Tax & C. Excise,Collector of Customs, Federal Excise and Sales Tax, Quetta v. Ramzan,Inspector-General, Frontier Corps Balochistan v. Allauddin,See all Case Highlights →5025/2016 Const. P. Imdad Ali Abro & Ors (Petitioner) V/S Federation of Pakistan & Ors (Respondent)
the petitioners are seeking the up-gradation of the post of Computer Operator/Assistant Computer Programmer BS-16 to 17--we are clear that petitioners proceeded on erroneous premises. On the issue of up-gradation, we see…
1046/2019 Const. P. Ashfaq Muhammad Awan and Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Mahmood A. Khan, has pronounced the judgment on 24.07.2020 in the case of Muhammad Ayaz Khan and others v. Federation of Pakis…
91/2021 Spl:Sales Tax Ref: A. sindh revenue board (Applicant) V/S appellate tibunal of SRB and another (Respondent)
Limitation as to deciding an Appeal by Commissioner is directory and not mandatory; Interpretation of Section 59 of the Sindh Sales Tax on Services Act 2011;…
1682/2014 Suit Pakistan Petroleum Limited. (Plaintiff) V/S Pakistan & another. (Defendant)
Ouster clause in Section 227(1) of the Income Tax Ordinance, 2001 Suit against show cause notice Plaint rejected.…
132/2002 I.T.C Comm Income Tax V/S M/s.Badruddin (Applicant) V/S Comm Income Tax V/S M/s.Badruddin (Respondent)
132/2002 I.T.C Comm Income Tax V/S M/s.Badruddin (Applicant) V/S Comm Income Tax V/S M/s.Badruddin (Respondent)…
42/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Faisal Associates (Respondent)
42/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Faisal Associates (Respondent)…
4188/2020 Const. P. M/s Panjgour Goods Transport and Co. (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
The proposition whether the events, as disclosed in the respective seizure reports of all three references followed by show cause notices and passing of Order-in-Originals, could be distinguished from the frame of SRO 49…
343/2000 I.T.A. M/s.Al-Hashmi Brothers (Appellant) V/S Dy.Comm Income Tax (Respondent)
343/2000 I.T.A. M/s.Al-Hashmi Brothers (Appellant) V/S Dy.Comm Income Tax (Respondent)…
191/2012 Spl. Cus. Ref. A. Dastagir Engineering (Applicant) V/S Collector Customs (Appeal )& another. (Respondent)
191/2012 Spl. Cus. Ref. A. Dastagir Engineering (Applicant) V/S Collector Customs (Appeal )& another. (Respondent)…
2816/2023 Const. P. Muhammad Saqib Rizwan (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Goods confiscated outrightly without any option to pay fine in lieu of confiscation vests in the Federal Government under Section 182 of the Customs Act 1969…
1233/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Ms. Shazia Aman (Respondent)
the Valuation Ruling such as one dated 10.07.2008 is not applicable as the valuation is to be issued on the basis of data of 90 days, either before or after, import in terms of Rule 107(A) of Customs Rules 2001. It has n…
424/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Javed Ahmed & another (Respondent)
The Tribunal has also laid reliance on Rule 17 of the Baggage Rules, 2006 which provides that the goods brought in commercial quantity shall be allowed release only on payment of duty and taxes at the statutory rates and…
58/2009 Spl. Cus. Ref. A. M/s.Real Trading Co. (Applicant) V/S Collector of Customs (Respondent)
58/2009 Spl. Cus. Ref. A. M/s.Real Trading Co. (Applicant) V/S Collector of Customs (Respondent)…
89/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s.Pak.Arab Refinery (Respondent)
89/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s.Pak.Arab Refinery (Respondent)…
67/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Haris Trading Co. (Respondent)
67/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Haris Trading Co. (Respondent)…
928/2015 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement East (Applicant) V/S M/s Hi Tech Impex & Another (Respondent)
928/2015 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement East (Applicant) V/S M/s Hi Tech Impex & Another (Respondent)…
119/2024 Spl. Cus. Ref. A. Director, Directorat Gen., Int.& Inv (Custom) Kar. (Applicant) V/S M/s. Chase Up, Karachi & another (Respondent)
Time barred Order in Original. Collector cannot extend the time period under Section 179(3) of the Customs Act, 1969. In section 2(s) cases,…
578/2014 Spl. Cus. Ref. A. Qasim International Container Terminal (Applicant) V/S Collector of Customs & another (Respondent)
578/2014 Spl. Cus. Ref. A. Qasim International Container Terminal (Applicant) V/S Collector of Customs & another (Respondent)…
59/2009 Spl. Cus. Ref. A. M/s.T.M.Enterprises (Applicant) V/S Directoer Intellignece & Investigation. (Respondent)
59/2009 Spl. Cus. Ref. A. M/s.T.M.Enterprises (Applicant) V/S Directoer Intellignece & Investigation. (Respondent)…
243/2012 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Paramount Enterprises. (Respondent)
243/2012 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Paramount Enterprises. (Respondent)…
543/2020 Spl. Cus. Ref. A. Director, D.G of post Clearance Audit Customs (Applicant) V/S M/s Bin Saeed Enterprises (Respondent)
543/2020 Spl. Cus. Ref. A. Director, D.G of post Clearance Audit Customs (Applicant) V/S M/s Bin Saeed Enterprises (Respondent)…
412/2021 Const. P. United Carpets Ltd (Petitioner) V/S Pakistan and Others (Respondent)
Audit notice under section 214D of the Income Tax Ordinance; petitions dismissed; held, validly issued as the petitioners had defaulted during the period of subsistence of the provision from 1.7.2015 to 30.6.2018…
150/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S The Customs Appellate Tribunal Bench-III & another (Respondent)
Customs:- Amnesty Scheme once granted; no further demand of 1% flood Relief Surcharge can be raised.…
2187/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Yamaha Motors Pakistan (Pvt) Ltd. (Respondent)
2187/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Yamaha Motors Pakistan (Pvt) Ltd. (Respondent)…
366/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-V (Applicant) V/S M/s. Faysal Bank Ltd. (Respondent)
366/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-V (Applicant) V/S M/s. Faysal Bank Ltd. (Respondent)…
176/2013 Spl. Cus. Ref. A. The Deputy Collector of Customs (Applicant) V/S M/s. Pakistan Office Product (Respondent)
176/2013 Spl. Cus. Ref. A. The Deputy Collector of Customs (Applicant) V/S M/s. Pakistan Office Product (Respondent)…
311/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Super Star Company (Respondent)
Retrospective effect of beneficial notification.…
4323/2022 Const. P. M.A Flour Mills (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Change in rate of sales tax before filing of Goods Declaration; No vested right accrues in view of Section 6(1A) of the Sales Tax Act, 1990.…
8642/2017 Const. P. Govind Ram (Petitioner) V/S Fed. of Pakitan and Ors (Respondent)
The powers primarily were exercised under Section 176(1)(b) of Income Tax Ordinance, whereas investigation undertaken in terms of Section 9(1) of Anti-Money Laundering Act, 2010 by the investigating officer could commenc…
548/2014 Spl. Cus. Ref. A. Fauji Cement Company Ltd. (Applicant) V/S Deputy Collector of Customs & others (Respondent)
548/2014 Spl. Cus. Ref. A. Fauji Cement Company Ltd. (Applicant) V/S Deputy Collector of Customs & others (Respondent)…
991/2015 Suit China Harbour Engineering Co., Ltd. (Plaintiff) V/S Pakistan & Others. (Defendant)
"Income Tax Ordinance (XLIX of 2001)---- ----Ss. 121, 124(4), 129, 132 & 137(2)---Specific Relief Act (I of 1877), Ss. 39, 42 & 54---Suit for cancellation, declaration and permanent injunction---Best judgment assessment-…
3673/2021 Const. P. Arshad Ali Khan (Petitioner) V/S FBR and Others (Respondent)
Maintainability of Petition against a Show Cause Notice; held not maintainable.…
64/2012 I.T.R.A Premier Mercantile Service(Pvt)Ltd. (Applicant) V/S Commissioner Inland Revenue. (Respondent)
Transaction between associated companies; loan given can be added as income under Section 85 read with Section 108 of the Income Tax Ordinance, 2001…
3073/2021 Const. P. United Refrigeration Ind Ltd (Petitioner) V/S Pakistan and Others (Respondent)
Exemption from selection for audit. Benefit of Clause 105 of Part IV of 2nd schedule to the Income Tax Ordinance 2001 is not available to persons availing exemption from advance tax under Clause 72B ibid;…
448/2019 Spl. Cus. Ref. A. Director Directorate PCA (Law) (Applicant) V/S M/s. R.J. Corporation (Respondent)
448/2019 Spl. Cus. Ref. A. Director Directorate PCA (Law) (Applicant) V/S M/s. R.J. Corporation (Respondent)…
3/2009 Spl. Cus. Ref. A. M/s.Dawlance Electronics Pvt.,Ltd. (Applicant) V/S The Collector of Customs (Respondent)
3/2009 Spl. Cus. Ref. A. M/s.Dawlance Electronics Pvt.,Ltd. (Applicant) V/S The Collector of Customs (Respondent)…
315/2011 Spl. Cus. Ref. A. Chawla Rubber & Plastic Industries (Pvt) Limited (Applicant) V/S Customs Excise & Sales Tax Appellate Tribunal & Others (Respondent)
315/2011 Spl. Cus. Ref. A. Chawla Rubber & Plastic Industries (Pvt) Limited (Applicant) V/S Customs Excise & Sales Tax Appellate Tribunal & Others (Respondent)…
180/2017 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. Hanna Dairies, I-301 (Respondent)
180/2017 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. Hanna Dairies, I-301 (Respondent)…
542/2020 Spl:Sales Tax Ref: A. The Commissioner Inland Revenue Z-II. CRTO (Applicant) V/S M/S Gull Metal (Pvt) Ltd (Respondent)
Time Barred Order in Original; Time provided under Section 11(5) of the Sales Tax Act, 1190 is mandatory…
335/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Forte Impex Lahore (Respondent)
Simply mentioning that there is danger of removal of goods is not sufficient. The officer must state grounds which justify apprehension of danger of such removal and so also information that he received from an individua…
699/2013 Const. P. Nisar Raja (Petitioner) V/S Province of Sindh & others (Respondent)
mere pendency of representation seeking exemption does not entitle petitioner to seek provisional release under Section 81 of the Customs Act…
512/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Afeef Trading & Furniture (Respondent)
512/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Afeef Trading & Furniture (Respondent)…
364/2007 Spl:Sales Tax Ref: A. State Life Insurance Corportion of Pak. (Applicant) V/S The Collector of Sale Tax & Central Exice (Respondent)
364/2007 Spl:Sales Tax Ref: A. State Life Insurance Corportion of Pak. (Applicant) V/S The Collector of Sale Tax & Central Exice (Respondent)…
334/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Kundi Services & another (Respondent)
334/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Kundi Services & another (Respondent)…
455/2017 Spl:Sales Tax Ref: A. Commissioner Inland Revenue (Applicant) V/S M/s. New Allied Electronics Industries (Pvt) Ltd. (Respondent)
Under Customs Act, 1969, Section 79 onwards is a procedure which regulates the import through filing of Goods Declaration along with necessary documents including examination of imported goods and clearance thereof. Such…
484/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. A.B. Saeed (Pvt) Ltd. (Respondent)
484/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. A.B. Saeed (Pvt) Ltd. (Respondent)…
1213/2023 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Taj Gasoline (Pvt) Ltd., Karachi & another (Respondent)
Finding of fact recorded by Tribunal cannot be interfered with under Section 196 of the Customs Act…
192/1993 I.T.R Commissioner of Income Tax (Applicant) V/S Metropolatan Steel Coporation Ltd (Respondent)
192/1993 I.T.R Commissioner of Income Tax (Applicant) V/S Metropolatan Steel Coporation Ltd (Respondent)…
792/2023 Spl. Cus. Ref. A. Lucky Core Industries Limited, Karachi (Applicant) V/S The Director, D.G I & I (Customs) Karachi & others (Respondent)
Classification of partial shipment of project consignment; domain of Classification Committee; matter remanded…
122/2013 Spl. Cus. Ref. A. POWER LINKS (Applicant) V/S THE DIRECTOR INTELLIGENCE & OTHERS (Respondent)
122/2013 Spl. Cus. Ref. A. POWER LINKS (Applicant) V/S THE DIRECTOR INTELLIGENCE & OTHERS (Respondent)…
417/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Niaz Muhammad & another (Respondent)
Exclusion in SRO 499 of 2009.…
239/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Lake View Forest (Pvt) Ltd. (Respondent)
-The scheme of the Customs Act reveals that the subject is governed in terms of Section 25 of the Customs Act and in case it could not be determined under Section 25, then the recourse is available by applying valuation …
4776/2021 Const. P. M/s Al-Hamd Steel Furnace (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
The amendment, as sought by the petitioner, could not have been carried out in terms of Section 45(2) of Customs Act, 1969 as this section relates to an obvious error in the import manifest or an omission which in the op…
36/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Quick Contractors & Traders (Respondent)
36/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Quick Contractors & Traders (Respondent)…
229/2017 Suit Aga Khan Fund For Economic Development S.A. (Plaintiff) V/S Pakistan & Others. (Defendant)
It is held that provisions of Treaty, which are statutorily recognized in terms of Section 107 of the Income Tax Law, has been given preference and would prevail over the provisions of the Income Tax Law. In Paragraph-9 …
829/2015 Spl. Cus. Ref. A. The Director DGI&I-FBR (Applicant) V/S Customs Appellate Tribunal Bench-II & another (Respondent)
Section 181 of the Customs Act; SRO 499(I)/2009; Vehicle carrying smuggled goods exclusively; liable for outright confiscation; cannot be released either unconditionally or even on redemption fine…
973/2008 I.T.R.A Commissioner (Legal Division) (Applicant) V/S State Life Insurance Corp. (Respondent)
Section 65 of 1979 Ordinance, which is in relation to additional assessment, provides that no proceedings thereunder i.e. subsection (1) of Section 65 shall be initiated unless definite information has come into the poss…
481/2024 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Maqsood Faisal Printing Press (SMC-Pvt) Ltd. (Respondent)
change of classification of goods on the basis of test report; not always a case of misdeclaration warranting penal action…
1339/2015 Spl. Cus. Ref. A. Collector Model Customs Collectorate (Applicant) V/S M/s. Venus Pakistan (Pvt) Ltd. & another (Respondent)
1339/2015 Spl. Cus. Ref. A. Collector Model Customs Collectorate (Applicant) V/S M/s. Venus Pakistan (Pvt) Ltd. & another (Respondent)…
123/2016 Spl. Cus. Ref. A. Director Directorate PCA (Customs) (Applicant) V/S M/s. Century Paper & Board Mills Ltd. (Respondent)
competency of Director Post Clearance (Audit) to file a Reference Application under Section 196 of the Customs Act, 1969; held; No.…
326/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mr. Kristof W. Duwaerts (Respondent)
326/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mr. Kristof W. Duwaerts (Respondent)…
203/2019 Spl. Cus. Ref. A. M/s. Universal Enterprise (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)
The amount of remittance may not be of any importance as the actual evidence is invoice which is relied upon. Hence the price actually paid could very conveniently be determined on the basis of such documents and notwith…
48/2012 Spl:Sales Tax Ref: A. Commissioner Inland Revenue (Applicant) V/S Sujnani Wine Shop. (Respondent)
48/2012 Spl:Sales Tax Ref: A. Commissioner Inland Revenue (Applicant) V/S Sujnani Wine Shop. (Respondent)…
561/2011 Spl. Cus. Ref. A. Collector of Customs Model (Applicant) V/S M/s Sealink Trading Company (Respondent)
Quantum of fine in lieu of confiscation is to be calculated as per SRO issued under Section 181 of the Customs Act 1969…
2616/2018 Const. P. M/s Sea King Shipping (Petitioner) V/S Asstt: Collector of Custom and Ors (Respondent)
Section 202 of Customs Act, 1969 does not extend its arms against a clearing agent acting in good faith without any collusion or negligence to cause financial loss to national exchequer. As observed, neither a show-cause…
64/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Z. A. Industries (Respondent)
64/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Z. A. Industries (Respondent)…
96/2019 Spl. Cus. Ref. A. Director DG I & I (Customs) (Applicant) V/S M/s. Awais & others (Respondent)
96/2019 Spl. Cus. Ref. A. Director DG I & I (Customs) (Applicant) V/S M/s. Awais & others (Respondent)…
91/2015 Spl. Cus. Ref. A. Additional of Customs (Law) (Applicant) V/S M/s. G.A. Karela & brothers & another (Respondent)
91/2015 Spl. Cus. Ref. A. Additional of Customs (Law) (Applicant) V/S M/s. G.A. Karela & brothers & another (Respondent)…
358/2024 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Allmed Laboratories, Karachi & another (Respondent)
No Reassessment under Section 80(3) of the Customs Act, when goods are out of charge and released…
704/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Abdul Hameed Sheikh & another (Respondent)
Had it been registered then perhaps the lawful presumption would have attached to such registered document but no such document constitute evidentiary value for the purposes of the impugned order passed by the Tribunal a…
38/2022 Spl. Cus. Ref. A. The Collecor of Custom (Applicant) V/S M/s. Salman Paper Products (Pvt) Ltd. (Respondent)
Questions of facts cannot be discussed by High Court in Reference Application.…
248/2008 Spl. Cus. Ref. A. M/s.Shahrukh Enterprises (Applicant) V/S The Federation of Pakistan & Ors. (Respondent)
248/2008 Spl. Cus. Ref. A. M/s.Shahrukh Enterprises (Applicant) V/S The Federation of Pakistan & Ors. (Respondent)…
38/2020 Spl. Cus. Ref. A. Collector of Customs MCC (East) (Applicant) V/S M/s. Forte Marketing Services (Respondent)
38/2020 Spl. Cus. Ref. A. Collector of Customs MCC (East) (Applicant) V/S M/s. Forte Marketing Services (Respondent)…
145/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. BNN Enterprises (Respondent)
145/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. BNN Enterprises (Respondent)…
5/2010 Spl:Sales Tax Ref: A. The Collector of Customs (Applicant) V/S M/s FMC United (Pvt) Ltd., (Respondent)
5/2010 Spl:Sales Tax Ref: A. The Collector of Customs (Applicant) V/S M/s FMC United (Pvt) Ltd., (Respondent)…
74/2016 Spl:Sales Tax Ref: A. M/s. Nasir Khan & Sons (Applicant) V/S Sindh Revenue Board (Respondent)
74/2016 Spl:Sales Tax Ref: A. M/s. Nasir Khan & Sons (Applicant) V/S Sindh Revenue Board (Respondent)…
63/2002 Spl.Cus.A. M/s.xavier company (Appellant) V/S Custom, Excise Sales Tax Appellate Tribu (Respondent)
63/2002 Spl.Cus.A. M/s.xavier company (Appellant) V/S Custom, Excise Sales Tax Appellate Tribu (Respondent)…
71/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Island Textile Mills Ltd. (Respondent)
71/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Island Textile Mills Ltd. (Respondent)…
73/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Alhaj Ajab Khan (Respondent)
73/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Alhaj Ajab Khan (Respondent)…
6319/2019 Const. P. Naseem Ahmed (Petitioner) V/S Province of Sindh & Others (Respondent)
we are clear in our mind that the petitioner proceeded on erroneous premises. On the issue of actualization of up-gradation of his post in BPS 17 and ancillary benefits. On the subject, we are guided by the decisions of …
468/2011 Spl. Cus. Ref. A. Collector of Customs Model (Applicant) V/S Great Eastern Trading Co (Respondent)
468/2011 Spl. Cus. Ref. A. Collector of Customs Model (Applicant) V/S Great Eastern Trading Co (Respondent)…
1135/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Rohail Enterprises (Respondent)
Classification of calcium batteries for automotive vehicles; HS COde 8507.8000…
76/2017 Spl:Sales Tax Ref: A. M/s. Sui Southern Gas Company Ltd. (Applicant) V/S Large Taxpayers Unit (L.T.U.) (Respondent)
76/2017 Spl:Sales Tax Ref: A. M/s. Sui Southern Gas Company Ltd. (Applicant) V/S Large Taxpayers Unit (L.T.U.) (Respondent)…
1137/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Creative Electronics (Pvt) Ltd. (Respondent)
Limitation provided under Section 179 of the Customs Act, 1969, for passing an Order in Original is mandatory.…
1381/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Time Press (Pvt) Ltd. (Respondent)
1381/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Time Press (Pvt) Ltd. (Respondent)…
102/2006 Spl:Sales Tax Ref: A. Mehran Sugar Mills Ltd (Applicant) V/S The Collector Collectorate of Customs Sales (Respondent)
102/2006 Spl:Sales Tax Ref: A. Mehran Sugar Mills Ltd (Applicant) V/S The Collector Collectorate of Customs Sales (Respondent)…
30/2013 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Tafzeel Ahmed Shah. (Respondent)
30/2013 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Tafzeel Ahmed Shah. (Respondent)…
104/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Faizan Steel (Respondent)
104/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Faizan Steel (Respondent)…
1233/2023 Spl. Cus. Ref. A. The D. G. Customs Valuation, Karachi & another (Applicant) V/S M/s. Shamim Tin Merchant, Karachi & another (Respondent)
Custom Appellate Tribunals function and powers under Section 194C of the Customs Act, 1969.…
1355/2023 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. JW SEZ (Pvt) Ltd., Lahore (Respondent)
Transactional value; identical goods method; Section 25(5) read with Rule 107 of Customs Rules 2001; at or about the same time; 90 days period…
411/2011 Spl. Cus. Ref. A. Allied Industries Hub (Pvt) Ltd (Applicant) V/S Collector of Customs (Respondent)
411/2011 Spl. Cus. Ref. A. Allied Industries Hub (Pvt) Ltd (Applicant) V/S Collector of Customs (Respondent)…
527/2020 Spl. Cus. Ref. A. Director Customs Valuation (Applicant) V/S M/s Usman Traders (Respondent)
527/2020 Spl. Cus. Ref. A. Director Customs Valuation (Applicant) V/S M/s Usman Traders (Respondent)…
493/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Abdul Sattar & another (Respondent)
493/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Abdul Sattar & another (Respondent)…
148/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Aisha Steel Mill Ltd. & others (Respondent)
148/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Aisha Steel Mill Ltd. & others (Respondent)…
606/2024 Suit MESSRS. GALAXY IMPEX (Plaintiff) V/S FEDERATION OF PAKISTAN & OTHERS (Defendant)
Suit Not maintainable against suspension of sales tax Registration; alternate remedy under Section 46 of the Sales Tax Act, 1990…
35/2013 Spl:Sales Tax Ref: A. Unilever Pakistan Pakistan Ltd. (Applicant) V/S The Commissioner of Inalnd Revenue. (Respondent)
Amnesty schemes in tax matters is to be construed liberally; no surcharge payable under section 34 of the Sales Tax Act as it stands omitted from 1.7.1996…
10/2016 Spl:Sales Tax Ref: A. M/s. Mirpurkhas Sugar Mills Ltd. (Applicant) V/S Commissioner Inland Revenue Zone-II & others (Respondent)
10/2016 Spl:Sales Tax Ref: A. M/s. Mirpurkhas Sugar Mills Ltd. (Applicant) V/S Commissioner Inland Revenue Zone-II & others (Respondent)…
284/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. M.M. Flour Mills (Pvt) Ltd. & another (Respondent)
284/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. M.M. Flour Mills (Pvt) Ltd. & another (Respondent)…
219/2020 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Khalid Uddin Shah & others (Respondent)
219/2020 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Khalid Uddin Shah & others (Respondent)…
4930/2018 Const. P. M/s Khurram Agencies (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…