Vires of Provincial Duty under Commerce Clause – Article 151 of 1973 Constitution

Mr. Justice Shahid Karim in his judgment has decided the issue regarding challenge to vires of provincial duty under commerce clause – Article 151 of 1973 Constitution in Writ Petition No. 24811 of 2015. 1. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution) lays a challenge to the Read more about Vires of Provincial Duty under Commerce Clause – Article 151 of 1973 Constitution[…]

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[…]

Imposition of Provincial Excise Duty on Manufacturing of Spirit

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding imposition of provincial excise duty on manufacturing of spirit in Writ Petition No. 18345 of 2012. 1. This single judgment shall dispose of instant petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (“Constitution”) as well Read more about Imposition of Provincial Excise Duty on Manufacturing of Spirit[…]

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[…]

Recovery of Federal Excise Duty from Retired Partner of the Firm

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding recovery of Federal Excise Duty from retired partner of the firm in Writ Petition No. 23426 of 2015. 1. Brief facts of the case are that petitioner’s bank account No.BTA-004888-00-6, maintained with respondent No.3, was attached by respondents No.1, 2 and Read more about Recovery of Federal Excise Duty from Retired Partner of the Firm[…]

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[…]

Levy of Federal Excise Duty on Franchise Services

Mrs. Justice Ayesha A. Malik in her judgment has decided the issue regarding levy of federal excise duty on franchise services in Writ Petition No. 9491 of 2006. 1. Through this petition, the Petitioner has challenged the levy of federal excise duty on the Petitioner for the franchise services provided to the Petitioner under its Read more about Levy of Federal Excise Duty on Franchise Services[…]

Interpretation of Law by FBR

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding interpretation of law by FBR in Writ Petition No. 27266 of 2012. 1. This judgment shall also decide connected Writ Petition Nos.27267 of 2012 and 32842 of 2013, as same legal issue under similar facts is involved. Petitioner has challenged show cause Read more about Interpretation of Law by FBR[…]

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[…]