Tax Law
711 judgments — showing 301-400
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Burden of Proof in case of non custom paid vehiclePowers of a Civil Judge in Ex-Parte SuitsReference to High Court in a case decided by Member Customs Appellant TribunalSee all Case Highlights →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)
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)
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…
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)
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)
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)
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)
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)
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)
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)
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)
125/2022 Spl. Cus. Ref. A. The Collector of Customs, (Enforcement) Karachi (Applicant) V/S M/s. Hassan Trading Company Karachi & another (Respondent)…
90/2012 Spl. Cus. Ref. A. Mrs. Surayya Begum (Applicant) V/S Deputy Collector of Customs & Others (Respondent)
90/2012 Spl. Cus. Ref. A. Mrs. Surayya Begum (Applicant) V/S Deputy Collector of Customs & Others (Respondent)…
302/2011 Spl. Cus. Ref. A. N.G Corporation (Applicant) V/S Customs Excise & Sales TAX & others (Respondent)
302/2011 Spl. Cus. Ref. A. N.G Corporation (Applicant) V/S Customs Excise & Sales TAX & others (Respondent)…
386/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Naseer Ahmed & another (Respondent)
386/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Naseer Ahmed & another (Respondent)…
409/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Sajid Plastic Factory & another (Respondent)
409/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Sajid Plastic Factory & another (Respondent)…
1469/2019 Const. P. Hassan Jamal (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…
9/2015 Spl. Cus. Ref. A. National Logistics Cell (Applicant) V/S The Collector of Customs & another (Respondent)
9/2015 Spl. Cus. Ref. A. National Logistics Cell (Applicant) V/S The Collector of Customs & another (Respondent)…
1193/2023 Spl. Cus. Ref. A. The D. G. Customs Valuation, Karachi & another (Applicant) V/S M/s. Prime Trading Corporation, Karachi & another (Respondent)
Custom Tribunal is the last fact finding forum; therefore, all facts are to be ascertained by it before any legal issue is finally decided.…
755/2000 I.T.R M/S. Qazi Carpets (Applicant) V/S Commissioner of Income (Hyderabad) (Respondent)
Qualification for Self assessment, under the Income Tax Ordinance, 1979; Held; YES…
6544/2019 Const. P. M/s Gul Enterprises (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…
598/2011 Spl. Cus. Ref. A. Junaid Traders (Applicant) V/S Additional Collector of Customs (Respondent)
598/2011 Spl. Cus. Ref. A. Junaid Traders (Applicant) V/S Additional Collector of Customs (Respondent)…
173/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Saddaruddin & another (Respondent)
173/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Saddaruddin & another (Respondent)…
1096/2019 Const. P. M/s Salim Winding Works & 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 Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…
5219/2020 Const. P. Khaja Moinuddin (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissi…
151/2013 Spl. Cus. Ref. A. Bawany Metals Ltd. (Applicant) V/S Additional Collector of Customs (Respondent)
Exemption on import of copper cathode and Aluminium Ingots under SRO 565(I)/2006…
387/2016 Spl. Cus. Ref. A. The collector of custom (Applicant) V/S Junaid Traders (Respondent)
387/2016 Spl. Cus. Ref. A. The collector of custom (Applicant) V/S Junaid Traders (Respondent)…
2644/2019 Const. P. M/s Ali Enterprises 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 Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…
580/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Taimoor Trading Company (Respondent)
580/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Taimoor Trading Company (Respondent)…
3261/2018 Const. P. M/s M. Usman (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…
3022/2019 Const. P. M/s Osama Textile 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 Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…
132/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shabbir Ahmed (Respondent)
132/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shabbir Ahmed (Respondent)…
418/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Abdul Ghafoor (Respondent)
418/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Abdul Ghafoor (Respondent)…
295/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Dream Garments (Respondent)
295/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Dream Garments (Respondent)…
483/2004 I.T.C Commissioner(Legal Division) (Applicant) V/S M/s.Pakistan Petroleum Ltd., (Respondent)
We, therefore, under the circumstances are of the view that the income tax department does not have the authority or jurisdiction to make ad hoc additions to the income of an assessee though they do possess the authority…
4216/2018 Const. P. M/s Rizwan & Co. (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…
349/2018 Spl. Cus. Ref. A. Director I & I (Customs) (Applicant) V/S M/s. Qasim Freight Station & others (Respondent)
349/2018 Spl. Cus. Ref. A. Director I & I (Customs) (Applicant) V/S M/s. Qasim Freight Station & others (Respondent)…
6/2019 Spl:Sales Tax Ref: A. M/s. M. Mubashir Traders (Applicant) V/S Appellate Tribunal, SRB Karachi & others (Respondent)
The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to p…
3588/2019 Const. P. M/s Gulf Enterprises (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…
4492/2018 Const. P. M/s Fabtex International (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…
8855/2018 Const. P. Muhammad Shakir 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 Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…
3682/2016 Const. P. Samad Pipe Ind (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
Re-validation notice of bank guarantee was issued after a year of provisional assessment and unless final assessment or determination is made and placed for consideration, this re-validation notice of bank guarantee woul…
491/2017 Spl. Cus. Ref. A. The Director of Customs Valuation (Applicant) V/S M/s. KAPA Enterprise (Respondent)
491/2017 Spl. Cus. Ref. A. The Director of Customs Valuation (Applicant) V/S M/s. KAPA Enterprise (Respondent)…
757/2015 Spl. Cus. Ref. A. M/s. Khawaja Shahid Rashid (Appellant) V/S Custom Appellate Tribunal Bench-II & others (Respondent)
Order of Tribunal without any independent reasons or findings; held cannot be sustained;…
236/2005 W.T.C. Commissioner of Income Tax (Petitioner) V/S Sindh Steel Corporatoin Pvt.,Ltd., (Respondent)
236/2005 W.T.C. Commissioner of Income Tax (Petitioner) V/S Sindh Steel Corporatoin Pvt.,Ltd., (Respondent)…
28/2017 Spl. Cus. Ref. A. Director Customs Valuation (Applicant) V/S M/s. A. R. Associates (Respondent)
28/2017 Spl. Cus. Ref. A. Director Customs Valuation (Applicant) V/S M/s. A. R. Associates (Respondent)…
2643/2019 Const. P. M/s Dacca Silk Mills (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…
540/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s Malik Traders Group (Respondent)
540/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s Malik Traders Group (Respondent)…
1057/2019 Const. P. M/s Ashfaq Ahmed (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…
13/2002 Spl. Cr. A. Mohammad Siddique Pechuho (Appellant) V/S The State (Respondent)
Officer of Customs can be charged for offence u/s 32(1) of the Customs Act.…
490/2020 Spl. Cus. Ref. A. The Collector of Customs MCC (Applicant) V/S Abid Ali (Respondent)
490/2020 Spl. Cus. Ref. A. The Collector of Customs MCC (Applicant) V/S Abid Ali (Respondent)…
927/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Rehman Construction Company (Respondent)
927/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Rehman Construction Company (Respondent)…
198/2006 Spl. Cus. Ref. A. M/s. Zohra Impex & Ors (Applicant) V/S The Collector ofCustoms(Adjudication-I) &Ors (Respondent)
198/2006 Spl. Cus. Ref. A. M/s. Zohra Impex & Ors (Applicant) V/S The Collector ofCustoms(Adjudication-I) &Ors (Respondent)…
148/2014 Spl. Cus. Ref. A. M/s Ismat Traders (Applicant) V/S The Deputy Collector of Customs & others (Respondent)
148/2014 Spl. Cus. Ref. A. M/s Ismat Traders (Applicant) V/S The Deputy Collector of Customs & others (Respondent)…
450/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)
As far as finalization of the provisional assessment in time is concerned, the provisional assessments were made on 07.09.2012 and it was required to be finalized within the time frame given under section 81(2) of the Cu…
1520/2023 Spl. Cus. Ref. A. The Collector, Collectorate of Customs, Hyderabad (Applicant) V/S M/s. Frontier Waziristan Shell Petr. Services &ors (Respondent)
period provided under section 179(3) of the Customs Act 1969 for passing an Order is mandatory and not directory…
5139/2017 Const. P. Zia & Co. (Petitioner) V/S FBR and Ors (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…
39/2010 I.T.R.A Commissioner (Legal Division) (Applicant) V/S M/s. Kohinoor Soap (Respondent)
held; benefit of unabsorbed tax-credit under Section 107AA of the Income Tax Ordinance, 1979; from assessment year 2002-2003 to tax year 2003 under the Income Tax Ordinance 2001 is available.…
1492/2023 Spl. Cus. Ref. A. The Collector, Collectorate of Customs, Hyderabad (Applicant) V/S Fazal Qadeer S/o Saeed Rehman & others (Respondent)
Customs Tribunal has powers to appoint Commissioner under Section 194(C)(6) of the Customs Act, 1969…
162/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Saqib Enterprises (Respondent)
162/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-I (Applicant) V/S M/s. Saqib Enterprises (Respondent)…
211/2017 Spl. Cus. Ref. A. Director General Customs Valuation (Applicant) V/S M/s. Carewell Traders (Respondent)
211/2017 Spl. Cus. Ref. A. Director General Customs Valuation (Applicant) V/S M/s. Carewell Traders (Respondent)…
275/2010 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s A.U Technologies & another (Respondent)
the questions, as proposed by the applicant department, do not appear to be the questions of law. It could have been the questions in appeal but not in Special Customs Reference Application where only questions of law ar…