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2024 P T D (Trib
Messrs IBKB (PRIVATE) LIMITED through Director and another Versus The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION CUSTOMS
Decided Date: Customs Appeal No.K-767 of 2023, decided on 15th August, 2023.
Summary: — Ss.32, 168 & 171 — Notification No.486910/2007 dated 09-06-2007 — Mis-declaration — Classification of imported goods — Seizure of consignments — Agency, powers of — Contravention — Customs Laboratory Test, non-conducting of — Effect — Goods Declara...
2024 P T D (Trib
DIRECTOR OF POST CLEARANCE AUDIT through Assistant Director, Directorate Post Clearance Audit Customs House, Karachi Versus Messrs ESSEFF TRADER through Expert Law Associate and another
Decided Date: Customs Appeal No.K-286 of 2018, decided on 7th March, 2023.
Summary: — Ss.32(1), (2), 3-A, 79 & 80 — SRO 659(I)/2007 dated 03-06-2007 — Classification of imported goods — Checking of goods declaration by Customs — Re-assessment — Post clearance — Audit — Scope — Dispute was with regard to importer declaring imported ...
2024 P T D (Trib
Messrs FAF ENTERPRISES, KARACHI Versus The PRINCIPAL APPRAISER, MCC OF APPRAISEMENT-JIAP, KARACHI and another
Decided Date: Customs Appeal No.K-1898 of 2022, decided on 22nd March, 2023.
Summary: — Ss. 14(1) & 14(2) — Customs Act (IV of 1969), S.80 — Federal Excise Duty, determination of — Penalty for evading Federal Excise Duty — Customs Authorities, powers of — Scope — Customs Authorities issued show cause notice to importer that the subjec...
2024 P T D (Trib
Messrs ESSA STEEL and another Versus The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOM HOUSE, KARACHI and another
Decided Date: Customs Appeal No.K-96 of 2022, decided on 25th May, 2023.
Summary: — Ss. 79, 80, 19, 32(1), 32(2), 32-A, 104 & 156(1), clauses (10-A), (14) & (14-A) — SRO 655(I)/2006 dated 05-06-2006 — Mis-declaration — In-Bond Goods, description of — Fiscal fraud — Inadmissible exemption — Scope — Iron and Steel Sheets of assorted...
2024 P T D (Trib
FAZAL QADEER Versus The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) QUETTA CAMP OFFICE @ HYDERABAD and 2 others
Decided Date: Customs Appeal No.H-7255 of 2021, decided on 10th April, 2023.
Summary: — Ss.2(s), 16, 89, 168 & 156(1), Cls. 8 & 89 — Imports and Export of (Control) Act (XXXIX of 1950), S. 3 — SRO 566(I)/2005, dated 06-6-2005 — Smuggling — Seizure and confiscation — Locally manufactured goods alleged to be foreign origin goods — Non-p...
2023 P T D 1843
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR and another Versus AJMAL ALI SHIRAZ MESSRS SHIRAZ RESTAURANT, PESHAWAR
Decided Date: Civil Review Petition No. 426 of 2022 in Civil Appeal No. 51 of 2020, decided on 27th September, 2023.
Summary: — S. 122 — Constitution of Pakistan, Art. 188 — Review petition — Power of the Commissioner to amend an assessment order — Delegation of authority by the Commissioner of such power to the Deputy Commissioner — Legality — Plea of Commissioner, Inland ...
2023 P T D 1824
COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD Versus Messrs ROSE FOOD INDUSTRIES, FAISALABAD and another
Decided Date: Civil Petition No. 1345-L of 2021, decided on 2nd February, 2023.
Summary: (Against the order dated 12.01.2021 of the Lahore High Court, Lahore passed in STR No. 142 of 2011) — S. 25 — Constitution of Pakistan, Art. 10A — Allegation of suppression of supplies — Show cause notice, issuance of — Scrutiny or re-examination o...
2023 P T D 1797
COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI Versus Messrs MIA CORPORATION (PVT.) LTD. ISLAMABAD
Decided Date: C.M.A. No. 819 of 2019 and Civil Appeal No. 1080 of 2011, decided on 2nd May, 2023.
Summary: (Against the judgment dated 28.04.2011 of the High Court of Sindh, Karachi passed in Special Custom Reference Application No.3 of 2010) — Ss. 80, 81 & 32 — Imported goods — Provisional determination of liability — Scope — Initiation of proceedings u...
2023 P T D 1779
DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS and others Versus ABID HUSSAIN and others
Decided Date: Civil Appeals Nos. 23 and 24 of 2017, decided on 8th December, 2022.
Summary: (Against the judgment dated 02.05.2016 of the Islamabad High Court, Islamabad passed in Intra Court Appeal No. 13 of 2014) — S. 151(1)(a) — National Savings Center located in erstwhile Federally Administered Tribal Area (FATA) — Saving and investmen...
2023 P T D 1718
The COMMISSIONER OF INCOME TAX Versus Messrs INTER QUEST INFORMATICS SERVICES
Decided Date: Civil Appeals Nos. 94 to 106/2008 and Civil Appeal No. 550/2011, decided on 8th September, 2023.
Summary: Per Qazi Faez Isa, J.; Umar Ata Bandial, CJ. agreeing; Syed Mansoor Ali Shah, J. dissenting — Ss. 107 & 133(1) — Income Tax Ordinance (XXXI of 1979) [since repealed], Ss. 163 & 136(1) — Convention between the Kingdom of the Netherlands and the Islam...
2023 P T D 1635
FEDERAL BOARD OF REVENUE Versus DEWAN SALMAN FIBER LTD. and others
Decided Date: Civil Appeals Nos. 1089 to 1090 of 2015, decided on 1st September, 2023.
Summary: (On appeal from the order dated 14.5.2015 passed by the Islamabad High Court, Islamabad in I.C.A. No.82 of 1997, W.Ps. 287 and 1105 of 1996 in of 20)(sic.) Per Munib Akhtar, J; Umar Ata Bandial, J., agreeing; Yahya Afridi, J. partially dissenting. —...
2023 P T D 1617
Haji TOOTI and another Versus FEDERAL BOARD OF REVENUE, ISLAMABAD and others
Decided Date: Civil Appeal No.24-Q of 2014 and Civil Appeal No. 26-Q of 2018, decided on 26th May, 2021.
Summary: Per Munib Akhtar, J; Umar Ata Bandial, CJ. agreeing; Syed Mansoor Ali Shah, J. also agreeing but with his own reasons. — Ss. 181 & 223 — SRO 574(I)/2005 dated 06.06.2005 ("SRO 574"), vires of — Option to pay fine in lieu of confiscated goods — Offic...
2023 P T D 1610
COLLECTOR OF CUSTOMS, PESHAWAR Versus Messrs NEW SHINWARI LTD. and another
Decided Date: Civil Petitions Nos. 5671 and 5672 of 2021, decided on 24th February, 2023.
Summary: (Against the judgment dated 10.06.2021 of the Peshawar High Court, Peshawar passed in Customs References Nos. 5-P and 6-P of 2012) — Ss.32 & 129 — Pak-Afghan Transit Trade Agreement, 2010 ('the agreement') — Consignments found in excess of the quant...
2023 P T D 1600
ALLIED BANK LIMITED Versus The COMMISSIONER OF INCOME TAX, LAHORE and others
Decided Date: The Bank of Punjab v. The Commissioner Inland Revenue, C.As. Nos. 1669 to 1692 of 2013, decided on 06.02.2019; Pak Telecom v. FBR, 2013 PTD 2151; Pakistan Tabacco v. Additional Commissioner 2013 PTD 747 and Shell (Pakistan) v. Pakistan 2013 PTD 1012 ref.
Summary: (Against the judgment dated 20.10.2022, passed by the Lahore High Court, Lahore in ITR No. 63041 of 2022) — Ss. 2(13), 122(5A), 210 & 211 — Amendment of assessments — Commissioner (Inland Revenue) — Delegation of power under section 122(5A) of the I...
2023 P T D 1590
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD Versus Messrs FAUJI FOUNDATION LIMITED
Decided Date: Civil Petitions Nos. 3121 to 3125 of 2021, decided on 10th June, 2022.
Summary: (Against the judgment dated 18.01.2021 of the Islamabad High Court, Islamabad, passed in Income Tax References Nos.06/2003, 53 to 56/2007) — Ss. 22 & 30 — Fauji Foundation — Income from interest on Bank deposits — Whether such income is to be consid...
2023 P T D 1571
Mian AZAM WAHEED and 2 others Versus The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi
Decided Date: Civil Petitions Nos. 3215, 3644, 3656, 3657 to 3689, 3731 to 3732, 3216, 3745 to 3749, 3217, 3634 to 3643, 3645 to 3655, 3690 to 3730, 3733 to 3744, 3750 to 3780 of 2021, decided on 7th June, 2022.
Summary: (Against the judgment passed by the High Court of Sindh at Karachi dated 22.03.2021 in SCRAs. Nos. 212-323, 324-329 and 330-361 of 2016) — Ss. 25, 25A & 25D — Constitution of Pakistan, Art. 199 — Valuation Ruling ('the Ruling') issued by Customs dep...
2023 P T D 1550
The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-II, NEW INCOME TAX BUILDING, SHAHRAH-E-KAMAL ATTATURK, KARACHI and another Versus Messrs PAK SAUDI FERTILIZERS LTD., KARACHI through M.D. and another
Decided Date: Civil Appeal No. 1275 of 2009, C.M.A. No. 6731 of 2018, Civil Appeals Nos. 1292 to 1296 of 2009 and Civil Appeal No. 227 of 2011, decided on 13th March, 2023.
Summary: — S. 80-C — Contract Act (IX of 1872), S. 182 — Sale of Goods Act (III of 1930), Ss. 19 & 20 — Presumptive tax regime — Fertilizer manufacturing company and marketing company — Whether principal-agent relationship — Income Tax Appellate Tribunal held...
2023 P T D 1534
COLLECTOR OF CUSTOMS, CUSTOM HOUSE, LAHORE and another Versus Messrs WASIM RADIO TRADERS, LAHORE and others
Decided Date: Civil Petitions Nos. 323-L to 326-L of 2014, decided on 23rd February, 2022.
Summary: (Against the orders dated 3.12.2013, 10.12.2013, 12.12.2013 and 10.1.2014, passed by the Lahore High Court, Lahore, in Writ Petitions Nos. 31010, 31839 and 32085 of 2013 and 466 of 2014) — S. 5 — Constitution of Pakistan, Art. 185(3) — Multiple conn...
2023 P T D 1514
Federal Board of Revenue, Islamabad and others Versus SUS MOTORS (PVT.) LTD. and others
Decided Date: Civil Appeals Nos. 565/2011, 772 to 780/2012, 768 to 772/2014, 1070/2015, 132 to 156/2017, decided on 24th July, 2023.
Summary: (On appeal against the judgments/orders dated 12.11.2010, 04.06.2011, 29.11.2013, 24.07.2015 and 21.09.2016 passed by the High Court of Sindh, Karachi in C.P. No. D-1285/2008, SCRAs Nos. 150-158/2010, 117 to 121/2010, 218/2012 and 70 to 94/2010) — S...
2023 P T D 1492
COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI Versus Messrs AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI
Decided Date: Civil Appeal No. 1032 of 2018, decided on 23rd May, 2023.
Summary: (Against the judgment dated 27.03.2018 of the High Court of Sindh, Karachi passed in STRA No. 737 of 2015) — Ss. 25 & 8(1)(c)(a) — Constitution of Pakistan, Art. 10A — Allegation of issuing fake/flying invoices and claiming input tax against such in...