Taxation Matters and Jurisdiction of Civil Court

Mr. Justice Aqeel Ahmed Abbasi in his judgment has decided the issue regarding taxation matters and jurisdiction of civil court in High Court Appeal No. 263 of 2016. 1. Through this common judgment, by consent of all the learned counsel, we intend to dispose of the above mentioned High Court Appeals, which require resolution of Read more about Taxation Matters and Jurisdiction of Civil Court[…]

Proper Forum for Challenging Customs Valuation Ruling

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding proper forum for challenging customs valuation ruling in Intra Court Appeal No. 241 of 2015. 1. This judgment shall also decide a connected writ petition, as common question, under similar facts, needs determination. 2. This appeal is against order dated 16.01.2015 passed Read more about Proper Forum for Challenging Customs Valuation Ruling[…]

Exemption of Custom Duty and Sales Tax for On-Highway Trucks

Mr. Justice Faisal Arab in his judgment has decided the issue regarding exemption of Custom Duty and Sales Tax for on-highway trucks in Civil Appeals No. 427 of 2009 etc. 1. The respondent companies of both the connected appeals are cement manufacturing enterprises. The respondent company of Civil Appeal No.427 of 2009 imported sixteen units of Read more about Exemption of Custom Duty and Sales Tax for On-Highway Trucks[…]

Exemption of Customs Duty and Sales Tax on Import of a Moving Part of Plant

Mr. Justice Faisal Arab in his judgment has decided the issue regarding exemption of customs duty and sales tax on import of a moving part of plant in Civil Appeal No. 1291 of 2005. 1. In order to encourage industrialization in certain areas of the country, the Federal Government from time to time has been Read more about Exemption of Customs Duty and Sales Tax on Import of a Moving Part of Plant[…]

Imported Goods and Customs Valuation under section 25-A of Customs Act 1969

Mr. Justice Shahid Karim in his judgment has decided the issue regarding imported goods and customs valuation under section 25-A of Customs Act 1969 in Writ Petition No. 3 of 2011. 1. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 lays a challenge to the order dated 03.12.2010 passed Read more about Imported Goods and Customs Valuation under section 25-A of Customs Act 1969[…]

Statutory Duty and Regulatory Duty under Customs Act 1969

Mr. Justice Faisal Arab in his judgment has decided the issue regarding statutory duty and regulatory duty under Customs Act 1969 in Civil Appeal No. 1600 of 2006. 1. Brief facts of this appeal are that at the end of 1995 and early 1996, the appellant imported two consignments of medicines said to be living Read more about Statutory Duty and Regulatory Duty under Customs Act 1969[…]

Leviable Custom Duties and Agreed Rates under Multilateral Trade Agreements

Mr. Justice Ejaz Afzal Khan in his judgment has decided the issue regarding leviable custom duties and agreed rates under multilateral trade agreements in Civil Petitions No. 2532 of 2015 etc. 1. These petitions for leave to appeal have arisen out of the judgment dated 28.08.2015 of a Division Bench of Sindh High Court whereby Read more about Leviable Custom Duties and Agreed Rates under Multilateral Trade Agreements[…]