Tax Law

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)

Sindh High Court · 2013

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)

Sindh High Court · 2014

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)

Sindh High Court · 2009

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)

Sindh High Court · 2012

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)

Sindh High Court · 2019

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…

3901/2023 Const. P. Sultan Ali Jessani (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

Once a Valuation Ruling stands set-aside; then 3rd proviso to section 81 of the Customs Act does not apply and provisional release must be allowed as a right of the Importer…

572/2011 Spl. Cus. Ref. A. Additional Director D.G of Intelligence (Applicant) V/S Bashir Ahmed & another (Respondent)

Sindh High Court · 2016

572/2011 Spl. Cus. Ref. A. Additional Director D.G of Intelligence (Applicant) V/S Bashir Ahmed & another (Respondent)…

30/2004 Spl.Cus.A. Pakistan International Airlines Corporat (Applicant) V/S Collector of Customs (Preventive) Custom (Respondent)

Imposition of penalty; element of mens rea must be established…

363/2017 Spl. Cus. Ref. A. Director Directorate PCA (Customs) (Applicant) V/S M/s. Abdul Ghaffar (Respondent)

363/2017 Spl. Cus. Ref. A. Director Directorate PCA (Customs) (Applicant) V/S M/s. Abdul Ghaffar (Respondent)…

288/2020 Suit Pakistan House International Limited (PHIL) (Plaintiff) V/S Engro Vopak Terminal Limited (EVTL) & another. (Defendant)

The exclusive items disclosed in Article 3.2 is inclusive but not exhaustive. It includes Styrene Monomer [SM] Linear Alkaline Benzene [LAB] which is being claimed by the plaintiff. The license of the plaintiff issued by…

391/2018 Const. P. Fayyaz Khan and Ors (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)

that their contingent/contractual/ work-charge appointments/services be regularized in respondent- Directorate of Training and Research (Customs, Excise & Sales Tax) Karachi without discrimination, with a further asserti…

948/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Abdullah Traders (Respondent)

The goods declaration for the release of the consignments were filed prior to the insertion of sub section 4 of Section 25-A. Learned counsel for the applicant does not controvert these facts. Thus at the relevant time w…

530/2022 Spl. Cus. Ref. A. M/s. JW SEZ (Pvt) Ltd, Lahore (Applicant) V/S The Dir. Direct. of Post Clearance Audit (South), (Respondent)

530/2022 Spl. Cus. Ref. A. M/s. JW SEZ (Pvt) Ltd, Lahore (Applicant) V/S The Dir. Direct. of Post Clearance Audit (South), (Respondent)…

216/2018 Spl. Cus. Ref. A. Director Intelligence & Investigation (Customs) (Applicant) V/S M/s. Power Industries Pakistan & another (Respondent)

Finding of Fact; Tribunal is the last forum; Jurisdiction of Directorate of Intelligence;…

669/2016 Spl. Cus. Ref. A. Collector of Cusotms (Applicant) V/S M/s. Ghani Glass Limited. (Respondent)

669/2016 Spl. Cus. Ref. A. Collector of Cusotms (Applicant) V/S M/s. Ghani Glass Limited. (Respondent)…

826/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Samad Enterprises (Respondent)

the show-cause notice is without jurisdiction on the count that the customs authorities have not been conferred with the powers of adjudication as far as Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 are concern…

237/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Khurshid Sons (Respondent)

237/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Khurshid Sons (Respondent)…

946/2013 Const. P. Astro Plastic (Pvt.) Ltd. (Petitioner) V/S Federation of Pakistan & others (Respondent)

ADR under Customs Act, 1969.…

120/2020 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Indus Dyeing Manufacturing Co. Ltd. (Respondent)

120/2020 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Indus Dyeing Manufacturing Co. Ltd. (Respondent)…

158/2020 Const. P. M/s Western Silk Mills (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

53/1990 R.A (Civil Revision) Mohammad Ibrahim (Applicant) V/S Mst.Zubeda Begum & others (Respondent)

PTD Valid - Acquiescence.…

117/2010 Spl. Cus. Ref. A. SALMAN TIN MERCHANT (Applicant) V/S COLLECTOR OF CUSTOMS (Respondent)

Sindh High Court · 2013

117/2010 Spl. Cus. Ref. A. SALMAN TIN MERCHANT (Applicant) V/S COLLECTOR OF CUSTOMS (Respondent)…

69/2010 Spl. Cus. Ref. A. The Collector of Customs (Applicant) V/S Faisal Enterprises (Respondent)

Sindh High Court · 2014

69/2010 Spl. Cus. Ref. A. The Collector of Customs (Applicant) V/S Faisal Enterprises (Respondent)…

2084/2023 Spl. Cus. Ref. A. The Collector, Collectorate of Customs, Hyderabad (Applicant) V/S Akhtar Ali S/o Baradar & others (Respondent)

Smuggling, Release of confiscated Vehicle on redemption fine: YES, permissible subject to exceptions…

446/2019 Spl. Cus. Ref. A. Director Directorate I&I-FBR (Applicant) V/S M/s. Muhammad Bilal (Respondent)

446/2019 Spl. Cus. Ref. A. Director Directorate I&I-FBR (Applicant) V/S M/s. Muhammad Bilal (Respondent)…

477/2011 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S M/s Shoaib Enterprises (Respondent)

477/2011 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S M/s Shoaib Enterprises (Respondent)…

156/2016 Spl:Sales Tax Ref: A. M/s. Mapak Edible Oil (Pvt) Ltd. (Applicant) V/S Commissioner Inland Revenue Zone-I (Respondent)

Sindh High Court · 2017

156/2016 Spl:Sales Tax Ref: A. M/s. Mapak Edible Oil (Pvt) Ltd. (Applicant) V/S Commissioner Inland Revenue Zone-I (Respondent)…

125/2016 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-II (Applicant) V/S M/s. Habib ADM Ltd. (Respondent)

Sindh High Court · 2019

125/2016 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-II (Applicant) V/S M/s. Habib ADM Ltd. (Respondent)…

222/2012 Spl. Cus. Ref. A. Faiz Chemical Industries (Applicant) V/S Collector of Customs (Respondent)

222/2012 Spl. Cus. Ref. A. Faiz Chemical Industries (Applicant) V/S Collector of Customs (Respondent)…

583/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Ammar Brothers, Lahore & another (Respondent)

Questions of facts cannot be discussed by High Court in Reference Application.…

771/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Yameen Ali another (Respondent)

771/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Yameen Ali another (Respondent)…

220/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. ACE Nutritions, Lahore (Respondent)

assessment on Valuation Ruling instead of the invoice retrieved from container; amendment in 2017 will not apply retrospectively…

93/2016 Spl:Sales Tax Ref: A. Assistant Commissioner Unit-04 (Applicant) V/S M/s. Summit Capital (Pvt) Ltd. (Respondent)

93/2016 Spl:Sales Tax Ref: A. Assistant Commissioner Unit-04 (Applicant) V/S M/s. Summit Capital (Pvt) Ltd. (Respondent)…

21/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-II (Applicant) V/S M/s. Aluminum Processing Ind. Int. (Pvt) Ltd. (Respondent)

Sindh High Court · 2019

21/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-II (Applicant) V/S M/s. Aluminum Processing Ind. Int. (Pvt) Ltd. (Respondent)…

64/2019 Spl. Cus. Ref. A. Director DG I & I (Customs) (Applicant) V/S M/s. Digicom Trading (Pvt) Ltd. & another (Respondent)

64/2019 Spl. Cus. Ref. A. Director DG I & I (Customs) (Applicant) V/S M/s. Digicom Trading (Pvt) Ltd. & another (Respondent)…

152/2018 Spl. Cus. Ref. A. Collector of Customs MCC Hyderabad (Applicant) V/S M/s. Javed Chandio (Respondent)

152/2018 Spl. Cus. Ref. A. Collector of Customs MCC Hyderabad (Applicant) V/S M/s. Javed Chandio (Respondent)…

1640/2023 Spl. Cus. Ref. A. M/s. Pako Computers, Karachi (Applicant) V/S Custom Appellate Tribunal, Karachi & Others (Respondent)

Time Barred Order in Original. Extension by FBR / Collector without reasons is invalid…

4353/2025 Const. P. M/s Hoora Pharma (Pvt) Ltd (Petitioner) V/S Pakistan & Others (Respondent)

Reduced rate of sales tax under Entry No.81 of 8th Schedule applicable to drugs under Drugs Act, 1976, not to medical devices under DRAP Act, 2012…

26/2013 Spl:Sales Tax Ref: A. JFK International (Applicant) V/S The Commissioner Inland Revenue. (Respondent)

Sindh High Court · 2017

26/2013 Spl:Sales Tax Ref: A. JFK International (Applicant) V/S The Commissioner Inland Revenue. (Respondent)…

555/2011 Spl. Cus. Ref. A. Saraj Din & Sons,Lahore (Applicant) V/S Member Judieial Appellate Tribanal & others (Respondent)

Sindh High Court · 2011

555/2011 Spl. Cus. Ref. A. Saraj Din & Sons,Lahore (Applicant) V/S Member Judieial Appellate Tribanal & others (Respondent)…

166/2013 Spl. Cus. Ref. A. Director Gen. Int. & Inv. FBR (Applicant) V/S M/s. J. Z. Enteprises & another (Respondent)

Time barred Order in Original; Extension; when acceptable guidelines…

125/2022 Spl. Cus. Ref. A. The Collector of Customs, (Enforcement) Karachi (Applicant) V/S M/s. Hassan Trading Company Karachi & another (Respondent)