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2025 P T D 1410
NATIONAL BANK OF PAKISTAN through Authorized Attorney Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 2 others (And connected matters, particularized in the Schedule1 hereto.)
Decided Date: C.P. No. D-713 of 2024 (and other connected Petitions), decided on 20th February, 2025.
Summary: — Arts. 77, 260 & Fourth Schedule, Federal Legislative List Serial Nos. 47 & 48 — Tax, imposing of — Scope — Tax on income defined in Art. 260 of the Constitution includes a tax in the nature of an excess profits tax or a business profits tax etc. — ...
2025 P T D 1391
NATIONAL FOOD LIMITED through Authorized Officer Versus COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE OF PPRAISEMENT-WEST
Decided Date: Special Customs Reference Applications Nos. 1129 to 1135 of 2023, decided on 12th May, 2025.
Summary: — Ss. 19 & 80 — Sales Tax Act (VII of 1990), S. 13 & Sixth Sched. Serial No. 19 — Special Economic Zones Act (XX of 2012), S. 37 — Exemption from payment of customs duties and sales tax on import of capital goods — Entitlement — 'Capital goods', defi...
2025 P T D 1324
MAL PAKISTAN LTD. and others Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitutional Petition No. D-1089 of 2016 (and other connected petitions), decided on 15th May, 2023.
Summary: — S. 3 — Sales Tax Special Procedure Rules, 2007, Rr. 58-S & 58-T — Notification SRO 896(I)/2013 dated 4-10-2013 — Delegated legislation — Extra tax, levy of — Estoppel, principle of — Applicability — Petitioners / taxpayers assailed show cause notic...
2025 P T D 1222
Messrs ROUSCH (PAKISTAN) POWER LIMITED Versus The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOMS HOUSE, KARACHI and another
Decided Date: Special Customs Reference Application ("SCRA") No.804 of 2017 decided on 11th March, 2025.
Summary: — S.18 — Goods sent abroad for repair — Re-importation of such goods — Exemption from customs duties — Entitlement — Customs Appellate Tribunal ('Tribunal') concurred that, in view of FBR's letter dated 13.08.2012, the Applicant was not entitled to c...
2025 P T D 1215
Messrs UMAR TEXTILES Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Suit No.[-] 83 of 2025, decided on 27th January, 2025.
Summary: Taimur Ali Mirza for Plaintiff. Nemo. for Defendants.
2025 P T D 1206
The COLLECTOR OF CUSTOMS, KARACHI Versus ALLMED LABORATORIES KARACHI and another
Decided Date: Special Customs Reference Applications Nos.358 to 373 and C.M.A. No.1613 of 2024, decided on 18th December, 2024.
Summary: — Ss. 32, 80(3), 193 & 195 — Goods — Out of charge release of the goods — Goods Declaration, re-assessment of — Procedure — Scope — Goods Declarations (GDs), regarding injections for kidney transplant claiming certain exemption of duties / taxes, wer...
2025 P T D 1169
PREMIER MERCANTILE SERVICES (PVT.) LTD. through Authorized Attorney Versus COMMISSIONER INLAND REVENUE
Decided Date: Income Tax Reference Application No.64 of 2012, decided on 28th April, 2025.
Summary: — Ss.21(m), 39, 85, 108 & 133(1) — Reference — Loan to associated company — Salaries — Proof — Fact not assailed by authorities — Applicant / taxpayer contended that amount in question was never an income determined in terms of S. 108 of Income Tax O...
2025 P T D 1125
Messrs ARY COMMUNICATIONS LIMITED through Authorized Officer Versus FEDERAL BOARD OF REVENUE through Chairman and 2 others
Decided Date: High Court Appeal No.324 of 2024, decided on 13th January, 2025.
Summary: — Ss. 177 & 227 — Specific Relief Act (I of 1877), S. 54 — Civil Procedure Code (V of 1908), O. VII, R.11 O.XXXIX, Rr. 1, 2 — Law Reforms Ordinance (XII of 1972), S. 3 — Intra Court Appeal — Rejecting of plaint — Audit, notice of — Scope — Appellant ...
2025 P T D 1100
Mirza ASLAM BAIG Versus FEDERATION OF PAKISTAN through Minister for Finance and Revenue, Government of Pakistan, Islamabad and 3 others
Decided Date: Constitutional Petition No.D-175 of 2023, decided on 11th April, 2025.
Summary: — R. 75(1)(iii) — Constitution of Pakistan, Arts.4(1), 18 & 25 — Participation in auction/bidding, denial of — Effect — Right of livelihood — Right to enter upon any lawful profession or occupation — Equality — Petitioner (a bidder participating reg...
2025 P T D 1039
TASNEEM ENTERPRISES (PRIVATE) LIMITED through authorized attorney Versus NATIONAL TARIFF COMMISSION through Chairman and 4 others
Decided Date: Constitution Petition No.D-4561 of 2024, decided on 28th January, 2025.
Summary: — Art. 199 — Judicial review — Pre-condition — Before an aggrieved person triggers judicial review, the Constitutional Court must, at the proverbial doorsteps of judicial review, satisfy itself that "no adequate remedy is provided by law" to the peti...
2025 P T D 1012
WESTERN FREIGHT SHIPPING (PVT.) LTD. through Authorised Person and 4 others Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division and 3 others
Decided Date: Constitution Petition No.D-609 of 2025, decided on 3rd March, 2025.
Summary: — S.3AA, Chapters XII & XIII — Customs Rules, 2001, Rr. 328, 476, 598 & 638 — Tracking and Monitoring of Cargo Rules, 2023, R. 1124 — Constitution of Pakistan, Art.199 — Afghan Transit Trade — Tracking and monitoring — Discretion, exercise of — Clean...
2025 P T D 954
Messrs MILLENNIUM MALL MANAGEMENT CO. through Authorized Managing Partner Versus PAKISTAN through Secretary, Ministry of Defence and 3 others
Decided Date: Constitution Petitions Nos. D-132 of 2019 and 126 other connected petitions as per Annexure "A", decided on 6th January, 2024.
Summary: — Art. 70(6) & Fourth Schedule, Part I, Entry No. 50 — Federal Legislative List — "Taxes on land and buildings" and "taxes on capital value of assets" — Scope — Both type of taxes are separate subjects/entries — Prior one primarily belongs to Provinc...
2025 P T D 903
Messrs MARINE SERVICES (PRIVATE) LIMITED through authorized representative Versus FEDERAL BOARD OF REVENUE through Secretary and 2 others
Decided Date: Constitutional Petitions Nos.D-1820 and D-1821 of 2024, decided on 6th February, 2025.
Summary: — Ss.26-A & 207 — Customs Rules, 2001, R. 657 — Income Tax Ordinance (XLIX of 2001), S. 177 — Audit notice, issuance of — Jurisdiction — Directorate of Post Clearance Audit — Powers — Shipping agents, role of — Scope — Petitioners (shipping agents) a...
2025 P T D 871
Messrs PAK TERRY MILLS (PVT.) LTD. through Director/CEO Versus FEDERATION OF PAKISTAN through Secretary Finance and 5 others
Decided Date: C.P. No.D-3066 of 2024, decided on 21st June, 2024.
Summary: — Ss. 12(1) & 23B (4) — Constitution of Pakistan, Art. 10-A — Appeal, filing of — Pre-requisite(s) — Condition to deposit security — Constitutionality — Fundamental right, violation of — Fair trial — Scope — Petitioner-company (Textile Manufacturing ...
2025 P T D 786
Messrs GALAXY IMPEX through Sole Proprietor Versus FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad and 2 others
Decided Date: Suit No.606 and C.M. No.8931 of 2024, decided on 27th June, 2024.
Summary: — S. 46 — Civil Courts Ordinance (II of 1962), S. 7 — Civil Procedure Code (V of 1908), S. 9 — Suit before Single Bench of the High Court against the tax authorities, filing of — Alternate remedy, availability of — Plaintiff (taxpayer) filed present ...
2025 P T D 765
COLLECTOR OF CUSTOMS through Additional Collector of Customs (Law) MCC-Appraisement (East), Customs House, Karachi Versus Messrs ZAHID ALI & COMPANY
Decided Date: Special Customs Reference Applications Nos.727 of 2019 along with 728 to 730, 732 to 735 of 2019, decided on 4th February, 2021.
Summary: — Ss. 25 & 25A — Goods declaration — Imported goods — Determination of value — Methodology — Re-assessment, making of — Scope — Appellate Tribunal Inland Revenue ('the Tribunal') set-aside the orders passed by the forums below against the importer (r...
2025 P T D 740
COLLECTOR OF CUSTOMS through Additional Collector of Customs Versus Messrs KHALID IMPEX
Decided Date: Special Customs Reference Application No.409 of 2011, decided on 16th November, 2022.
Summary: — Ss.32, 79(1) & 80 — Customs General Order No. 12 of 2002, dated 15-06-2002 — Mis-declaration — Imported goods, classification of — Assessment — Physical examination — Scope — True declaration — Importer, responsibility of — Allegation against the i...
2025 P T D 695
COLLECTOR OF CUSTOMS (WEST) through Deputy Collector of Customs, Karachi Versus Messrs SEMINAR (PVT.) LIMITED and others
Decided Date: Special Custom Reference Application ("SCRA") No.562 of 2024, decided on 23rd January, 2025.
Summary: — Ss.25-A, proviso & 196 — Notification SRO 499(I)/2009 dated 13-06-2009 — Goods imported, valuation of — Valuation Table — Applicability — Retrieval of invoice — Authorities retrieved invoice of goods imported and imposed redemption fine and penalty...
2025 P T D 656
TAHIR NAWAZ Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitution Petition No.D-2866 of 2023, decided on 12th June, 2023.
Summary: — Ss. 32 & 202 — Notice requiring payment of alleged short levy — No Statutory Show-Cause Notice issued — Blocking of the National Tax Number (NTN) — Legality — Petitioner had impugned demand-cum-hearing Notice ('the impugned notice') as well as subs...
2025 P T D 645
The COLLECTOR OF CUSTOMS through Additional Collector of Customs Versus Messrs ROHAIL ENTERPRISES
Decided Date: Special Custom Reference Application No.1135 and C.M. No.4762 of 2015, decided on 6th May, 2024.
Summary: — Ss. 25 & 32 — General Rules of Interpretation notified by World Customs Organization — Goods Declaration — Batteries meant for automotive vehicles — PCT Heading, classification of — Examination report supporting the importer — Sound reasoning had b...