Tax Law
637 judgments — showing 301-400
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…
277/2019 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s. Global Environmental Lab (Pvt) Ltd (Respondent)
277/2019 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s. Global Environmental Lab (Pvt) Ltd (Respondent)…
3544/2019 Const. P. M/s M.F Brothers & 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…
87/2006 Spl. Cus. Ref. A. Collector of Customs (Appraisement) (Applicant) V/S M/s. Crescent Textile Mills (Pvt) ltd (Respondent)
CBR cannot interpret any notification or law beyond its scope; such interpretation is merely administrative and not binding on judicial forums…
303/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Middle East Construction Company (Respondent)
303/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Middle East Construction Company (Respondent)…
47/2022 Spl. Cus. Ref. A. Driector, Dirc. Gen. Intell. & Invt. (Cus) Karachi (Applicant) V/S M/s. Internatioal Impex, Karachi & another (Respondent)
Penalty on Custom Agent; cannot be sustained in undervaluation by Importer in absence of any material to that effect.…
1113/2023 Spl. Cus. Ref. A. Director, Directorat Gen., Int.& Inv (Custom) Kar. (Applicant) V/S M/s. CMS-GRC, Sawat & another (Respondent)
Order by Tribunal without independent reasons and findings; not sustainable; set-aside…
39/2016 Spl. Cus. Ref. A. M/s. Haris Trading Co. (Applicant) V/S The Deputy Collector of Customs & others (Respondent)
39/2016 Spl. Cus. Ref. A. M/s. Haris Trading Co. (Applicant) V/S The Deputy Collector of Customs & others (Respondent)…
573/2019 Const. P. M/s Gatron (Ind) Ltd (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…
25/2004 Spl.Cus.A. M/s. Pak Suzuki Motor Company Ltd (Appellant) V/S The Collector of customs (Appraisement) (Respondent)
25/2004 Spl.Cus.A. M/s. Pak Suzuki Motor Company Ltd (Appellant) V/S The Collector of customs (Appraisement) (Respondent)…
3284/2019 Const. P. M/s United Ind & 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…
1600/2025 Const. P. M/s Sunrise Industries (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Remand by Chief Commissioner; if blacklisting order is set aside, then on the same analogy, the Suspension of sales tax registration cannot remain in field and must be set aside.…
279/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Astrontech Inc. (Respondent)
279/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Astrontech Inc. (Respondent)…
409/2011 Spl. Cus. Ref. A. Collector Customs Model (Applicant) V/S Khalid Impex Lahore (Respondent)
409/2011 Spl. Cus. Ref. A. Collector Customs Model (Applicant) V/S Khalid Impex Lahore (Respondent)…
2186/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Al-Karam Trading (Respondent)
2186/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Al-Karam Trading (Respondent)…
3812/2019 Const. P. M/s Bhuri 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…
3543/2019 Const. P. M/s Waqas Umer 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…
3340/2025 Const. P. M/s Loreal Pakistan Private Limited (Petitioner) V/S Federation of Pakistan & others (Respondent)
Section 39 of Customs Act recovery of duty and tax…
354/2013 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. A. R. & Company (Respondent)
354/2013 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. A. R. & Company (Respondent)…
898/2017 Spl. Cus. Ref. A. Director General Customs Valuation (Applicant) V/S M/s. Anees & Sons & others (Respondent)
898/2017 Spl. Cus. Ref. A. Director General Customs Valuation (Applicant) V/S M/s. Anees & Sons & others (Respondent)…
149/2002 Spl.Cus.A. Tariq Brothers (Applicant) V/S Coll.Customs (Respondent)
149/2002 Spl.Cus.A. Tariq Brothers (Applicant) V/S Coll.Customs (Respondent)…
104/2024 Spl:Sales Tax Ref: A. Silver Corrugators & Packages (Pvt) Ltd., Karachi (Applicant) V/S Appellate Tribunal Inland Revenue,Karachi &another (Respondent)
Remand order of Tribunal in Suspension of Sales Tax Registration; modified; Sales Tax Registration restored…
447/2017 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Fareed Ahmed Shager & another (Respondent)
The initial burden is on the department, which has to be discharged in the light of registration book which carries all presumption to its genuineness and more important when copies of such documents were sent to customs…
137/2021 Spl. Cus. Ref. A. The Collector of Customs (Applicant) V/S M/s. Younus & Sons (Pvt) Ltd (Respondent)
Question of facts cannot be decided by High Court in Reference Application under Section 196 of the Customs Act…
166/1999 I.T.A. M/S. Cupola Pakistan Ltd (Petitioner) V/S The Deputy Commissioner of Income Tax (Respondent)
166/1999 I.T.A. M/S. Cupola Pakistan Ltd (Petitioner) V/S The Deputy Commissioner of Income Tax (Respondent)…
1596/2019 Const. P. M/s Reliance Textile Industries (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…
756/2019 Const. P. M/s Sanaullah Textile 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…
8856/2018 Const. P. Al Azeem 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…
913/2017 Spl. Cus. Ref. A. Parkash Lal (Applicant) V/S Deputy Collector of Customs & others (Respondent)
Critical examination of ibid provision reveals that there are no consequential effects provided under Section 194-B of Customs Act, 1969 to a decision beyond 60 days time or within such extended period, as the Tribunal m…
1371/2015 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. A.K. Business Link (Respondent)
1371/2015 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. A.K. Business Link (Respondent)…
136/2017 Spl. Cus. Ref. A. M/s. OBS Pakistan (Pvt) Ltd. (Applicant) V/S The Customs Appellate Tribunal & another (Respondent)
Since the jurisdiction of this Court under section 196 of Customs Act, 1969 is limited to the extent of question of law, which we do not see arising out of the impugned judgment, specially in terms of two questions put f…
148/2020 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Abdul Nasir Shah & another (Respondent)
148/2020 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Abdul Nasir Shah & another (Respondent)…
4/2006 Spl.Cus.A. nil (Applicant) V/S nil (Respondent)
4/2006 Spl.Cus.A. nil (Applicant) V/S nil (Respondent)…
80/2016 Spl. Cus. Ref. A. M/s. Care Impex (Applicant) V/S Collector of Customs & another (Respondent)
80/2016 Spl. Cus. Ref. A. M/s. Care Impex (Applicant) V/S Collector of Customs & another (Respondent)…
633/2020 Spl. Cus. Ref. A. Director, I & I, Hyderabad (Applicant) V/S M/s Smart Power System (Pvt.) Ltd. & another (Respondent)
initial burden of proof under section 187 of the Customs Act, 1969; discharge thereof; requirements…
386/2024 Spl. Cus. Ref. A. Shaikh Pipe Mills (Pvt) Ltd., Karachi (Applicant) V/S The Custom Appellate Tribunal, Karachi & another (Respondent)
Order of Customs Tribunal without any reasons; practice of affirming orders of lower fora deprecated set-aside; remanded…
502/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Power Link Petroleum Service & another (Respondent)
502/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Power Link Petroleum Service & another (Respondent)…
1158/2020 Const. P. Rehan Khalid (Petitioner) V/S Chairman FBR and Others (Respondent)
1158/2020 Const. P. Rehan Khalid (Petitioner) V/S Chairman FBR and Others (Respondent)…
223/2019 Spl. Cus. Ref. A. M/s. Pakistan Telephone Cables Ltd (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)
These reference applications have been filed belatedly on 11.05.2019, along with applications for condonation of delay, on the premise that the applicants counsel did not communicate the impugned order to the applicants …
578/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Royal Corporation (Respondent)
578/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Royal Corporation (Respondent)…
43/2020 Spl. Cus. Ref. A. Collector of Customs MCC (East) (Applicant) V/S M/s. Rak Trading Company (Respondent)
43/2020 Spl. Cus. Ref. A. Collector of Customs MCC (East) (Applicant) V/S M/s. Rak Trading Company (Respondent)…
259/2002 I.T.R The Commissioner of Income Tax (Appellant) V/S Dewan Khalid Textile Mills Ltd. (Respondent)
259/2002 I.T.R The Commissioner of Income Tax (Appellant) V/S Dewan Khalid Textile Mills Ltd. (Respondent)…
12/2020 Spl. Cus. Ref. A. The Collector, Model Customs Collectorate (Applicant) V/S Shafi Muhammad & another (Respondent)
12/2020 Spl. Cus. Ref. A. The Collector, Model Customs Collectorate (Applicant) V/S Shafi Muhammad & another (Respondent)…
341/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s Dogar Traders & Others (Respondent)
341/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s Dogar Traders & Others (Respondent)…
725/2022 Spl. Cus. Ref. A. Artistic Milliners (Pvt) Ltd., Karachi (Applicant) V/S The Collector of Customs,(Export) Karachi& another (Respondent)
Export Oriented Unit; Rule 10(1)(e) and SRO 327(I)/2008 dated 29.03.2008; 10 year retention period is available and exporter cannot be compelled to dispose of goods within 5 years to attract levy of duties and taxes. Not…
314/2013 Spl. Cus. Ref. A. Khyzer Iqbal (Applicant) V/S The Deputy Collector of Customs (Respondent)
314/2013 Spl. Cus. Ref. A. Khyzer Iqbal (Applicant) V/S The Deputy Collector of Customs (Respondent)…
786/2000 W.T.A Commissioner of Income Tax (Appellant) V/S Ferozuddin Khan (Respondent)
786/2000 W.T.A Commissioner of Income Tax (Appellant) V/S Ferozuddin Khan (Respondent)…
815/2019 Spl:Sales Tax Ref: A. Naresh Kumar (Applicant) V/S Appellate Tribunal SRB & 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…
440/2017 Spl. Cus. Ref. A. M/s Chaudhry Steel Re-Rolling Mills (Pvt) Ltd (Applicant) V/S The Customs Appellate Tribunal & another (Respondent)
440/2017 Spl. Cus. Ref. A. M/s Chaudhry Steel Re-Rolling Mills (Pvt) Ltd (Applicant) V/S The Customs Appellate Tribunal & another (Respondent)…
741/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mr. Gabor Toth (Respondent)
741/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mr. Gabor Toth (Respondent)…
16/2006 Spl. Cus. Ref. A. M/s. Esskay & Sons (Applicant) V/S The Collector of Custo (Appraisement) & (Respondent)
16/2006 Spl. Cus. Ref. A. M/s. Esskay & Sons (Applicant) V/S The Collector of Custo (Appraisement) & (Respondent)…
229/2003 I.T.C Habib Insurance Company Ltd (Appellant) V/S Commissioner of Income Tax (Respondent)
229/2003 I.T.C Habib Insurance Company Ltd (Appellant) V/S Commissioner of Income Tax (Respondent)…
1257/2025 Const. P. Saleem Raza (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Section 155F of the Customs Act; User ID of a person cannot be blocked or suspended without notice and hearing…
451/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)
451/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)…
1820/2024 Const. P. M/s Marine Services (Pvt) Ltd (Petitioner) V/S Federal Board of Revenue & Ors (Respondent)
Legality of audit notices issued by the Assistant, Directorate of Post Clearance Audit (South), Karachi under section 26A, 26B and 155 M of the Customs Act, 1969…
372/2007 Spl:Sales Tax Ref: A. Collector of Customs,Sales Tax & C.Excise (Applicant) V/S M/s Dadabhoy Cement Ind. Ltd. (Respondent)
372/2007 Spl:Sales Tax Ref: A. Collector of Customs,Sales Tax & C.Excise (Applicant) V/S M/s Dadabhoy Cement Ind. Ltd. (Respondent)…