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2025 P T D 626
COLLECTOR OF CUSTOMS, MODEL COLLECTORATE OF CUSTOMS (PREVENTATIVE), CUSTOM HOUSE, KARACHI Versus MEHRAJ and another
Decided Date: Special Customs Reference Application No.459 of 2019, decided on 22nd November, 2022.
Summary: — Ss.2(s), 156(1)(8), 156(1)(89), 156(2), 157(2) & 168 — SRO 499(I)/2009 dated 13.06.2009 — Smuggling — Confiscation of goods / vehicle — Release of goods on payment of redemption fine /penalty — SRO 499(I)/2009, benefit of — Scope — Customs Departme...
2025 P T D 618
JAFFER IMAM Versus FEDERATION OF PAKISTAN through Secretary Revenue Division and 2 others
Decided Date: Constitutional Petition No.D-4880 of 2022 (and other connected petitions) decided on 24th August, 2023.
Summary: — S.3 — SRO No. 1222(I)/2021 dated 17.09.2021 — SRO No. 509(I)/2013 dated 12.06.2013 — Persons who had not obtained Sales Tax Registration — Extra / further tax, levy of — Scope — Petitioners (taxpayers running charitable institutions, hospitals, sch...
2025 P T D 579
TRANS WORLD INTERNATIONAL INC. (TWI) Versus CUSTOMS, FEDERAL EXCISE AND SALES TAX TRIBUNAL and others
Decided Date: S.C.R.A No.282 of 2010, decided on 30th January, 2023.
Summary: — Ss. 32 & 79 — SRO 593(I)/91 dated 30.06.1991, Cl. (v) — Plant and machinery imported for the execution of a contract with the Government — Exemption from income tax — Scope — Company / taxpayer had imported a consignment of television cameras and e...
2025 P T D 571
COLLECTOR OF CUSTOMS through Additional Collector of Customs Versus Messrs SINGER PAKISTAN
Decided Date: Special Customs Reference Application No.1236 of 2015 and C.M.A. No.3314 of 2015, decided on 10, September, 2021.
Summary: — S. 32 [as amended vide Finance Act, 2014] — Recovery of short levied tax — Powers of Customs Authorities — Scope — Matter relating to Show-Cause Notice issued in the year 2014 — Collectorate filed Special Customs Reference Application against the o...
2025 P T D 538
SHELL PAKISTAN LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitution Petition No.3378 of 2018, decided on 4th March, 2021.
Summary: — R. 12(a)(i) — Sales Tax Act (VII of 1990), S. 21(2) — Sales Tax Registration, suspension of — Show-Cause Notice, non-issuance of — Effect — Admittedly, suspension in the present case was without issuance of any show-cause notice, whereas, the R. 12...
2025 P T D 508
The COLLECTOR OF CUSTOMS through Deputy Collector of Customs Law Versus Messrs BILAL METALS PRIVATE, LTD.
Decided Date: Special Customs Reference Application No.638 of 2024, decided on 13th January, 2025.
Summary: — Ss.16, 32(1), 79(1), 138, 179 & 196 — Import Policy Order, 2022, Para. 5 — Customs Appellate Tribunal — Jurisdiction — Permission to re-export — Consignment of respondent / importer consisted of scrap of batteries imported from Bahrain — Authoritie...
2025 P T D 459
Messrs ASG METALS LIMITED through Chief Executive Officer (CEO) / Director Versus The COMMISSIONER INLAND REVENUE, ZONE-IV and 5 others
Decided Date: Suit No.477 and C.M.A. No.6244 of 2024, decided on 27th June, 2024.
Summary: — S. 11 — Civil Procedure Code (V of 1908), S. 9 — Issuance of Show-Cause Notice by Tax Authorities, challenging of — Civil suit before Single Bench of the High Court — Maintainability — Order of the Court, non-compliance of — Effect — Show-Cause Not...
2025 P T D 431
ORIENT ENERGY SYSTEMS (PVT.) LTD. through Authorized Officer Versus The ASSISTANT/DEPUTY COMMISSIONER (AUDIT-II) INLAND REVENUE and 3 others
Decided Date: Constitutional Petition No.D-3066 of 2023, decided on 2nd May, 2024.
Summary: — Ss. 4C & 221 — Constitution of Pakistan, Art. 199 — Departmental proceedings — Orders passed by tax authorities, assailing of — Constitutional petition — Maintainability — Doctrine of election of remedy — Scope — Petitioner/Company filed constituti...
2025 P T D 395
DIRECTOR, DIRECTORATE I&I-FBR Versus MUHAMMAD BILAL
Decided Date: Special Customs Reference Application No.446 of 2019, decided on 4th February, 2021.
Summary: — Ss.2(s), 156(1)(8) & 156(1)(89) — Seizure of vehicle due to re-punching of identical chassis number — Smuggling , allegation of — Burden of proof — Factual controversy — Customs Appellate Tribunal, powers of — Department filed Reference Application...
2025 P T D 377
The COLLECTOR OF CUSTOMS Versus POWER LINK PETROLEUM SERVICES and another
Decided Date: S.C.R No.502 of 2016, decided on 15th March, 2021.
Summary: — Ss. 2(s), 156(1)(89) & 187 — SRO 499(I)/2009 dated 13-06-2009 — Smuggling — Release of confiscated goods — Adjudicating Authority — Powers — Scope — Adjudicating Authority set-aside Show-Cause Notice qua confiscation of petroleum product — Departme...
2025 P T D 288
The COLLECTOR OF CUSTOMS Versus ABDUL NASIR SHAH and another
Decided Date: Special Customs Reference Application No.148 of 2020, decided on 18th February, 2021.
Summary: — Ss. 2(s), 168 & 211 — Smuggling — Release of goods alleged to be smuggled — Customs Appellate Tribunal, powers of — Scope — Department filed Reference as the cloths (goods-in-question)alleged to be smuggled were ordered to be released by the Custom...
2025 P T D 279
BENISH MEHBOOB Versus GOVERNMENT OF PAKISTAN and others
Decided Date: C.P. D-716 of 2023, decided on 28th February, 2023.
Summary: — Art.199 — Customs Act (IV of 1969), S.2(s) — Constitution petition — Locus standi of petitioner — Person approaching High Court, as petitioner, not a party to previous proceedings — Effect — Customs Appellate Tribunal ('Tribunal') passed an order (...
2025 P T D 267
Messrs UNITED CARPETS LTD. through Director Versus PAKISTAN through Secretary (Revenue Division) Ex-Officio Chairman, Federal Board of Revenue, Islamabad and 2 others
Decided Date: D-1142, D-3266 of 2021 and D-8009 of 2022, decided on 15th March, 2023.
Summary: — S.214D 1(a) & (b) [inserted through Finance Act, 2015 and deleted through Finance Act, 2018] — Audit proceedings, selection for — Scope — Petitioners (Taxpayers) filed constitutional petitions assailing impugned notices issued under S. 214D read wi...
2025 P T D 248
ARSHAD ALI KHAN Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Constitution Petition No.D-3673 of 2021, decided on 23rd June, 2021.
Summary: — Ss. 16, 32 & 156(1), Cls. (9), (10-A) & (14) — Constitution of Pakistan, Art. 199 — Issuance of Notice by the Customs Authorities, assailing of — Constitutional petition — Maintainability — Though if any notice or order, which is without jurisdicti...
2025 P T D 226
The DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-CUSTOMS Versus AJAB KHAN and another
Decided Date: Special Customs Reference Application No. 811 of 2023, decided on 30th May, 2024.
Summary: — Ss. 2(s), 16 & 179(3) — Violation of Ss. 2(s) & 16 of the Customs Act, 1969 — Allegation of — Order-in-Original passing of — Timeline — Order-in-original was passed after the statutory time line for decision — Contention of the Applicant / Departme...
2025 P T D 174
Messrs QAZI CARPETS Versus The ITO, SERVICE UNIT NO.2, CIRCLE 4, HYDERABAD
Decided Date: I.T.R. No.755 of 2000, decided on 20th November, 2023.
Summary: — Ss. 55 & 57 — Self-Assessment Scheme — Income tax return — Revised return, non-filing of — Scope — Whether writing a letter to the Income Tax Officer (letter-in-question) by taxpayer while making certain corrections in the columns of the Income Tax...
2025 P T D 143
RAKESH KESHWANI through Authorised and Constitutional Attorney Versus ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUEand others
Decided Date: ----S. 131---Appeal before Appellate Tribunal Inland Revenue, filing of---Limitation, determination of---Tribunal, responsibility / power of---Taxpayer filed Reference against dismissal of appeal by the Appellate Tribunal Inland Revenue ('Tribunal') on the point of limitation---Case of the applicant/taxpayer was that the order of the Commissioner (Appeals) was never received in time, therefore, the Appeal filed before the Tribunal was time barred, but was supported by an application for condonation, which had not been attended to in the impugned order passed by the Tribunal---Observation /reason given by the Tribunal in passing the impugned order was that the Applicant /Taxpayer (then Appellant) had not denied or controverted the service of order through electronic means, whereas, there was no supporting material on record to this effect---Question was whether the Appeal filed by the tax-payer was time barred and whether any case for condonation was made out or not---Held, that record reveals that the Department (the concerned Commissioner ), admittedly, had not filed any objections or comments before the Tribunal---In such an event the observation of the Tribunal did not appear to be factually correct and was not supported by the available record---Tribunal was required to ascertain true facts as to the service of the order or otherwise and only thereafter decide the condonation application in accordance with law---It was incumbent upon the Tribunal to call proper comments and supporting documents from the concerned Commissioner as to the passing of the order by the Commissioner (Appeals) and the authorities below---This exercise would have brought clarity in determination of facts as the Tribunal is the highest authority for factual determination in tax matters---Thus, High Court set aside the impugned order and remanded the matter to the Tribunal to decide the issue of limitation afresh after calling proper comments and supporting documents from the concerned Commissioner; if the condonation application was granted, then the matter shall also be decided on merits as well---Questions were answered accordingly---Reference Application, filed by taxpayer, was disposed of accordingly.
Summary: SCRA No.1234 and 1235 of 2023 ref. Commissioner Inland Revenue v. RYK Mills Lahore 2023 SCMR 1856; Commissioner Inland Revenue v. Sargodha Spinning Mills, 2022 SCMR 1082; Commissioner Inland Revenue v. MCB Bank Limited 2021 PTD 1367 and Wateen Teleco...
2025 P T D 133
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF EXPORT Versus Messrs ISLAND TEXTILE MILLS LIMITED
Decided Date: Special Customs Reference Application ("SCRA") No.71 of 2016, decided on 22nd February, 2021.
Summary: — R. 307-A(2)(d) — SRO 450(I)/2001 dated 18.06.2001 — Unaccounted for un-exported goods — SRO 450(I)/2001 dated 18.06.2001 ('the SRO 450'), benefit of — Scope — Duty and Tax Remission (DTRE), facility of — Scope — Department filed Reference against t...
2025 P T D 96
The COMMISSIONER INCOME TAX Versus KARACHI STOCK EXCHANGE (G) LTD.
Decided Date: Income Tax Cases Nos.233 to 238 of 2001, decided on 3rd May, 2023.
Summary: — S. 2(14) & Second Sched., Clause (93) — Assessee being Stock Exchange — Charitable purposes — "Advancement of any other object of general public utility" — Exemption — Scope and effect — Department approached the High Court against the findings of ...
2025 P T D 55
K-ELECTRIC LIMITED Versus PAKISTAN, through Chairman Federal Board of Revenue and Director General and others
Decided Date: Suit No.320 of 2020, decided on 18th May, 2022.
Summary: — Ss.176, 207, 230(2)(b) & 235B — SRO 115(I)/2015 dated 09-02-2015, vires of — Plaintiff (Electricity Distribution Company) received Notice followed by a Reminder under S. 176 of the Income Tax Ordinance, 2001 ('the Ordinance, 2001') calling upon it ...