Judgments PDF File
————————————– 1) IHC orders government to appointment Chairman, Members Appellate Tribunals afresh.
2) Customs Tribunal dismisses appeal of MCC versus Ahmed Crockery Lahore on assorted goods imported from China to dissatisfy the description, classification, quantity, origin, weight and import value.
3) Customs Tribunal decides appeal versus Al-Malik Traders Lahore ab initio, void by Customs official on import of rubber oil seals for various model motorcycles under PCT 4016,9940.
4) Customs Tribunal declares AAK enterprise’s import of Prime Cold Colled Steel Sheet in Coils under FTA Pakistan/China declared by Steel Committee-Karachi Shipyard and Engineering Works, National Steel Association correctly declared ‘Prime Quality’.
5) Customs Adjudication orders Tata Textile Mills to pay duty/taxes on imported machinery, spares, material required for manufacture of yarn meant for export.
6) Customs Tribunal disposes A G Packages case of consignment under FTA-imported of miscellaneous items against Commercial invoice, packing list, bill of lading to place it before Classification Committee challenging by Customs.
7) Customs Adjudication put formula on import of generators on DG Khan Cement’s of 1,102 KVA, in order to assess real power factor of generators, DG Khan Cement charged evaded taxes, duties to Rs 5.59 million by mis-declaring.
8) Customs Tribunal dismisses identical import appeals of woven textile fabric composed of blended viscose rayon upto 85%, mercerized cotton 15% from China claiming benefit of SRO, Pak-China FTA by Country Care Trader, First Look Enterprises, Machiyarra Fabric, Manufacturing Industries.
9) IHC dismisses Kingcrete Builders writ petition versus FBR denying passing on benefit of charging 5% Customs Duty on import of 13 CTM from Japan on payment of 5% Customs Duty.
10) Customs Tribunal declares proceedings versus Khadim Motors an auto parts importer null, void alleged concealing actual weight of goods/mis-declaring.
11) Customs Tribunal set aside Appraisement West’s assessment versus Al-Mastan Garments on ‘raw silk’ import from China as value per unit comes under benefit of SRO.
12) Customs Tribunal declares Adjudication’s fine versus Naseem Autos unjustified on import of self adhesive reflective sheet under FTA concession as Customs examination declared GD false.
13) Customs Adjudication directs Sami Pharmaceuticals to pay duty/taxes on aluminum roll-on caps import amounting to Rs 14.64 million evaded through un-due claim of exemption as Customs Duty 25%.
14) Federal Excise Tax Tribunal turns down Customs’ decision versus Shan Associates imposition of penalty, fine on import of polyester fleece fabrics shawls in assorted colour, sizes.
15) Customs Tribunal declares redemption fine hash, unjust versus Madni Impex by MCC Appraisement (West) on import of single sequin plus cording device embroidery machine with standard attachment, accessories from China.
16) Customs Tribunal dismisses appeal of PSO evading DS on supply of POL to Pakistan Navy vessel unlawfully claiming benefits of SRO 455(I)/96 exemption of CED.
17) Customs Tribunal decides Asif Textile Trading appeal on import of Polyester filaments during Dec 2013-Jan 2014 claiming payment of sales tax, income tax at reduced rates holds Customs hierarchy commits grave legal infirmities.
18) U Trade logistics: Customs, Federal Excise, Sales Tax Tribunal disposing appeal of U Trade Logistics polyester on clearing fleece fabrics shawls declares imposition of penalty, fine remitted as no mens-rea against appellant proved.
19) Customs Tribunal rejects Adjudication’s show cause versus Milestone Textile on mis-declaration of description of Polyester knitted stretchable printed fabrics declares levy of taxes/duties on temporary importation not synchronous with provision of Customs Act 1969.
20) Customs Tribunal sets aside Customs Appeals’ decision versus Ashrafi Enterprises on import of plastic head with blade (part of disposable razors).
21) Customs Tribunal says Customs Adjudication decision versus Ahsan Traders, Nawab Traders, Muhammad Anwar, MS Enterprises on import of printed/misprinted film waste violation of prescribed law.
22) Customs Adjudication-I terms imports of cable reel, Control Box, HV Cable, HV Transformers, HV switchgear, platforms, handrails etc by Karachi International Container Terminal Limited, thru agent Ports Connection (pvt) Limited evading taxes/duties to Rs 50.4 million.
23) Customs Tribunal directs Customs Appraisement to refund claim of excess payment of duty by Muhammad Shafique on import of a vehicle.
24) SHC says Collector of Customs not allowed asking Ally Brothers and Company Pakistan Limited to deposit establishment charges Rs 142,000 as warehouse remains un-renewed.
25) Muhammad Nadeem Qureshi Member Judicial I Karachi asks Customs Valuation to accept declared prices/value by Wahaeed Sons and its sister concerns on import of various consignments from China in 2010-2011.
26) Customs Tribunal Bench II restricts Customs Adjudication West taking any action against Samad Enterprises Karachi blocking ID of the appellant.
27) Customs Tribunal set asides decision of MCC Appraisement East against Habib University Foundation denying appellant of Customs Duty exemption on import of air handling units complete.
28) Customs Tribunal Bench II turn downs Customs Appeals against R and I Electrical Appliances (pvt) Limited denying to avail Pak-China FTA on import of refrigerators.
29) Customs Tribunal Bench I reduces penalty on Limsa Agencies (pvt) Limited on misusing of transshipment facility upholds Customs Appraisement decision of penalty.
30) Customs Tribunal Bench II rejects ACC Adjudication’s decision of mis-declaration/penalty on import of prime quality high carbon steel wire rod by Supertech Autoparts (pvt) Limited.
31) MCC Preventive nabs Fazlu Sarder, Bangladeshi passenger on smuggling gold slab, chain and fines Rs 50,000 and confiscation of goods at Karachi Jinnah Terminal.
32) Customs Tribunal Bench I declares null, void HS code, imposing penalty by Additional Collectorate Adjudication on Dynamics Incorporated Lahore, importer of paper, paperboard.
33) Customs Tribunal Bench III accepts Hamid Holdings’, importer of skimmed milk request for govt laboratory test as denying by MCC Appraisement West.
34) Collectorate of Customs Adjudication II asks Monnoowal Textile Mills versus MCC Appraisement to deposit duty/taxes on unlawfully availing benefit on import of raw/ginned cotton.
35) Customs Appellate Tribunal I sets aside penalty by MCC Export versus Haris Trading Company on export of marble blocks.
36) Customs Appellate Tribunal I rejects Customs Appraisement Gr-IV’s VR versus Muhammad Ahmed and Company on import of check valve from China.
37) Customs Appellate Tribunal III turns down Customs Adjudication’s decision versus Qamar and Company on import of poster colour, books for kids from Korea.
38) Customs Adjudication II asks Lucky Cotton Mills Limited to deposit taxes/penalty on import of raw/ginned cotton upholding MCC Appraisement East decision.
39) Customs Adjudication II upholds MCC Appraisement East’s decision versus Nishat Chunian Limited on evading duty on import of raw/ginned cotton.
40) Customs Appellate Tribunal I sets aside DG Valuation’s assessment on flat rolled iron/steel imported by Ahsan Brothers.
41) Customs Appeals sets aside penalty, refers Flying Horse’s import of auto parts matter to Customs Adjudication I for fresh order.
42) Customs Adjudication penalising Cemi Zone Karachi on mis-declaration, import of restricted pharma items directs to deposit penalty/taxes.
43) Customs Tribunal emitting penalty directs Kaka Traders importer of food items/spices to deposit tax/duty.
44) Customs Tribunal sets aside show cause on Patanwala Sons, Victory Pipe Industry, Win Pipes Industries, Qureshi Agencies by MCC Appraisement on alloy import.
45) Customs Adjudication directs Venus Pakistan Ltd to deposit penalty/duty on non crossing of transit cargo report to authority importing food chemicals.
46) SHC rejected M/S Popular Spinning Mills (Pvt) Ltd
47) SHC dismisses suit filed by Engro Elengy seeking concession in duty, taxes etc on Floating Storage and Regasfication Units (FSRU). Holds Customs demand for payment of duty at a rate of 5 per cent is justified. Issue of Advance Income Tax remanded back to Land revenue authorities for reconsideration and decision in view of concession to LNG, RLNG sector.
48) SHC Order Sheet Public Notice has been issued as required in terms of Para 2 of Customs General Orders (2014-2015 Edition)
49) Alpha dairies imported aseptic packaging material, under assessed and thus contravened Customs Act 1969. Tribunal allows appeal by importer.
50) Plastic Sack (Pvt) Ltd. Entitled to benefit of SRO as claimed on import and custom authorities are under legal obligation to issue consumption certificate, held SHC
51) King Chemical Corporation mis-declares HS Code, fine imposed, challenged before tribunal which ruled in favor of importer as fine calculated on higher side.
52) SHC Order Sheet M-S ZS Traders
53) Criminal Petition No. 802 of 2015 & Criminal Petition No. 22 of 2016
54) SHC Order M-S Junaid Trading Company
55) Supreme Court clarifies that only clearance collectorate to assess consignments
56) Order M-S Rehmat Ali Ltd
57) Order M-S J&P Coats Pakistan
58) Order M-S EFU Life Assurance
59) Tribunal strikes down adjudication order against M/s Waterlink Pakistan
60) ATIR rejects appeal of Faisal Bank in default surcharge levied by CIR
61) Compliance of the Directions Contained in Section 21 of Anti-Terrorism Act, 1997
62) Cabinet is the decision making body in a democratic dispensation holds Supreme Court curtailing powers of the Prime Minister to issues ordinances, SROs without assent by the federal cabinet. Land mark judgment to regulate SRO regime.
63) SHC allows provisional release of consignment by Sabiha Anees Trading Enterprise on payment of duties and taxes, defers order on show cause notice.
64) Appellate Tribunal grants 30-days stay-order to K-Electric FBR’s decision to freeze company’s accounts is illegal.
65) M/s. AL-Khair Processing.
66) M/s. Awan Trading Co. (Private) Limited.
67) ATIR to file complaint against FBR’s Commissioner to CJ SHC FBR’s official should not harass M/s Jawaid Bros Label industries.
68) Umer Spinning mills entitled to benefit of SRO 1125/2011 rules SHC
69) Sindh High Court issue notices in suit by pharma industries seeking relief of Sixth schedule of Sales Tax Act 1990.
70) SHC disposes STRA in favor of Pakistan Steel Mills.
71) M-S DEWAN SUGAR MILLS LTD.
72) M/s Al-Moazzin Hajj Services granted 30-days stay FBR sends income tax of Rs 8 million
73) Singling out one appellant: Customs Tribunal dismisses appeal by Director Customs I&I
74) Customs Tribunal dismisses appeal filed with due authorization
75) Constitutional Petition No. D-5553-2016 Muhammad Shoaib Proprietor Of Hassan International
76) Supreme Court rules out settlement between contesting parties, holds to decide case on merit
77) Judgement of 46 Cases Tiles Associations
78) Judgement of 15 Companies Cases Customs Appellate Tribunal & Customs Valuation
79) Lahore High Court Judgment sheet Tiles Suppliers File Complaint with Pakistan Customs misuse of their names
80) High Court of Sindh Karachi CP D-7156 of 2017 RD
81) High Court of Sindh Karachi CP_4387-2014-DRAP_ACT Food Supplements
82) Lahore High Court W.P No.11253-2017 Treet Corporation Limited 83) FBR Notification Customs SRO 1066(I)2017 TIR Rules
84) High Court of Sindh Karachi Judgment SCRA 744-2016 DG Valuation
85) High Court of Sindh Karachi Judgment Anti-Dumping Case
86) High Court of Sindh Karachi Judgment NLC CPD-7687 of 2017 Assetlink Asia Pvt Ltd & CPD-8172 of 2017 E-Movers Pvt Ltd
87) High Court of Sindh Karachi Circular Judgment M/S Sky Overseas CPD-8281 of 2017
88) High Court of Sindh Karachi Judgment Order Suit No 676 of 2019
89) High Court of Sindh Karachi Judgment Order C-P No. D-5247 of 2019 M-S Perfect Craft (SMC-Pvt) Ltd, M-S Steel Craft Pvt Ltd.
90) High Court of Sindh Karachi Judgment Order Crl No. 18 of 2018 M-S Industrial Impex
91) Special Custom Court returns challan in betel nuts smuggling cases, Pakistan Customs holding that only custom adjudication is a proper forum in this case
92) High Court of Sindh Karachi Petition No: D-296/2019 M/s Steel Vision Pvt Ltd, Royal Impex Pvt Ltd, Balochistan Engineering Work Ltd
93) High Court of Sindh Karachi CP No. D-6336/2019 M/s Memon Motors Pvt Ltd, M/s M.A.K Automotive Pvt Ltd
94) High Court of Sindh Karachi CP No. D-6314/2019 Assistant Attorney General for Pakistan
95) High Court of Sindh Karachi Petition No. D-5795/2019 M/s Rock Marks Industries Pvt Ltd
96) High Court of Sindh Karachi Petition No. D-6901/2019 M/s Home System
97) High Court of Sindh Karachi Petition No. D-7610/2019 M/s Shan Chemicals
98) High Court of Sindh Karachi DIT SCRA No. 170/2019 Betel nut
The court of Special Judge, Customs, Excise and Taxation Chairman NAB under section 16 (A) of the NAB Ordinance 1999