Customs (Judgments)

Customs (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Sindh High Court 2024 THE COLLECTOR OF CUSTOMS, MCC (EAST) THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS FORTE MARKETING SERVICES AND ANOTHER
Customs Act, 1969
25, 25(1), 25A, 196, 196(5)
2024 PTD 380
Customs Appellate Tribunal 2024 DIRECTOR OF POST CLEARANCE AUDIT THROUGH ASSISTANT DIRECTOR, DIRECTORATE POST CLEARANCE AUDIT CUSTOMS HOUSE, KARACHI
Vs
MESSRS ESSEFF TRADER THROUGH EXPERT LAW ASSOCIATE AND ANOTHER
Customs Act, 1969
32(1), 32(2), 32(3A), 79, 79(1), 79(1)(a), 79(1)(b), 80
2024 PTD 349
Lahore High Court 2024 M/S BASFA TEXTILE (PVT.) LIMITED, Lahore
Vs
DEPUTY DIRECTOR (CUSTOMS), Lahore & Others
Sales Tax Act, 1990
11
2024 PTD 265
127 TAX 564
Sindh High Court 2024 THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR OF CUSTOMS
Vs
MESSRS RAZ TEXTILE
Customs Act, 1969
25-A,196
2024 PTD 71
Sindh High Court 2024 DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS)
Vs
Messrs DIGICOM TRADING (PVT.) LIMITED and another
Customs Act, 1969
32-B,196
2024 PTD 90
CUSTOMS APPELLATE TRIBUNAL 2024 FAZAL QADEER
Vs
The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) QUETTA CAMP OFFICE @ HYDERABAD and 2 others
Customs Act, 1969
2(s),16,89,168,156(1),89
2024 PTD 94
CUSTOMS APPELLATE TRIBUNAL 2024 Messrs FAF ENTERPRISES, KARACHI
Vs
The PRINCIPAL APPRAISER, MCC OF APPRAISEMENT-JIAP, KARACHI and another
Customs Act, 1969
80
2024 PTD 191
CUSTOMS APPELLATE TRIBUNAL 2024 Messrs ESSA STEEL and another
Vs
The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOM HOUSE, KARACHI and another
Customs Act, 1969
79,80,19,32(1),32-A,104
2024 PTD 133
Sindh High Court 2024 Messrs SIKANDAR & CO.
Vs
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 2 others
Customs Act, 1969
79,81(4)
2024 PTD 188
Peshawar High Court 2024 ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) AT MODEL CUSTOMS, COLLECTORATE, ABDARA ROAD, PESHAWAR AND 2 OTHERS
Vs
HIDAYAT VERSUS ULLAH AND ANOTHER
Customs Act, 1969
2(s),156(1),(8),187,196
2024 PTD 226
Sindh High Court 2024 The COLLECTOR MODEL CUSTOMS COLLECTORATE, HYDERABAD
Vs
SHAFI MUHAMMAD AND ANOTHER
Customs Agents (Licensing) Rules, 1971
156(1)(2)CI,(89),187,196
2024 PTD 232
Sindh High Court 2024 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST), CUSTOM HOUSE, KARACHI
Vs
ACE NUTRITIONS
Customs Act, 1969
25
2024 PTCL 15
Sindh High Court 2024 IMRAN QADEER
Vs
FEDERATION OF PAKISTAN, (2) FEDERAL TAX OMBUDSMAN, (3) M/S. HELIUM (PVT.) LTD. & OTHERS.
Customs Act, 1969
179,193
2024 PTCL 167
Sindh High Court 2024 KARAMAT HUSSAIN SHAH SON OF SYED KHADIM HUSSAIN SHAH
Vs
THE STATE THROUGH DIRECTORATE GENERAL OF INTELLIGENCE & INVESTIGATION CUSTOMS, KARACHI
Customs Act, 1969
32(1),32(2),156(1)(14A)
(2024) 129 TAX 210
Lahore High Court 2024 M/S RESHMA TEXTILE MILLS LTD
Vs
CUSTOMS APPELLATE TRIBUNAL THROUGH ITS CHAIRMAN LAHORE ETC.
Customs Act, 1969
30(b),32,32(1),79,104,109,156(1)
(2024) 129 TAX 213
Peshawar High Court 2024 M/S APALLO PLASTIC AND CHEMICALS (PVT) LTD MALAKAND
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY, FINANCE AND REVENUE DIVISION, ISLAMABAD AND OTHERS
Customs Act, 1969
79,80,83
(2024) 129 TAX 275
Peshawar High Court 2024 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
MUHAMMAD ARIF AND ANOTHER
Customs Act, 1969
32,32(1),32(1)(a),(3A),156(1)(1)(i),156(1)(1)(14),193,194A,196(5)
2024 PTD 316
Sindh High Court 2024 THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR
Vs
MESSRS CUSTOMS APPELLATE TRIBUNAL BENCH-II, KARACHI AND ANOTHER
Customs Act, 1969
2(s),157(2),(b),162,163,168,177,181,196,196(5),223
2024 PTD 325
Islamabad High Court 2024 QAISER IQBAL AND OTHERS
Vs
COLLECTOR OF CUSTOMS (PREVENTIVE), LAHORE
Customs Act, 1969
2(s),139,196(5)
2024 PTD 340
Peshawar High Court 2024 COLLECTOR OF CUSTOMS (APPRAISEMENT), PESHAWAR
Vs
MESSRS ALLIED ASSOCIATES, PESHAWAR AND 4 OTHERS
Customs Act, 1969
2(s),156(1)(8),156(1)(89),179(3),1st proviso,196
2024 PTD 374
CUSTOMS APPELLATE TRIBUNAL 2024 MESSRS IBKB (PRIVATE) LIMITED THROUGH DIRECTOR AND ANOTHER
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION CUSTOMS
Customs Act, 1969
14,43,32,32(1),32(2),32(5),79,79(1),80,136(1),136(14),156(1),161,168,168(1),171,181,185A186
2024 PTD 393
Peshawar High Court 2023 COLLECTOR CUSTOMS MCC, PESHAWAR
Vs
PAINDA NOOR and another
Customs Act (IV of 1969)
2(s), 15, 16, 18, 79, 178, 156(1)(8), 156(1)(9), 156(1)(47), 156(1)(89),156(1)(90), 194-B, 196, 196(5)
2023 PTD 750
Sindh High Court 2023 MESSRS XAVIER COMPANY THROUGH PARTNER
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND ANOTHER
Customs Act (IV of 1969)
25, 32, 196
2023 PTD 725
CUSTOMS APPELLATE TRIBUNAL 2023 Messrs SOHAIL AZHAR
Vs
ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI and another
Customs Act, 1969
179, 179(3)
2023 THLN 2349
Sindh High Court 2023 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PaCCS, CUSTOM HOUSE, KARACHI
Vs
Alhaj AJAB KHAN
Customs Act, 1969
194C
2023 PTD 962
Sindh High Court 2023 COLLECTOR OF CUSTOMS THROUGH DEPUTY COLLECTOR OF CUSTOMS AND OTHERS
Vs
MESSRS NETPAC AND OTHERS
Customs Act (IV of 1969)
25-A, 32, 196
2023 PTD 710
CUSTOMS APPELLATE TRIBUNAL 2023 Messrs YOUSUF & CO. and 34 others
Vs
The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI
Customs Act, 1969
32,32A,83,94B,209,223
2023 PTD 1019
Customs Appellate Tribunal 2023 MESSRS RANA ENTERPRISES
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION-I) CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s), 32, 32(2), 156(1), 156(1)(14), 181
2023 PTD 698
CUSTOMS APPELLATE TRIBUNAL 2023 Messrs SOHAIL AZHAR
Vs
ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI and another
Customs Act, 1969
32(1),32(2),32(A),79,156(1),156(1)(14),156(1)(14A),179,179(3)
2023 PTD 942
Supreme Court of Pakistan 2023 Haji TOOTI and another
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD and others
Customs Act, 1969
181,223
2023 PTD 1617
Lahore High Court 2023 DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION
Vs
TAIMUR TARIQ BUTT AND 2 OTHERS
Customs Act, 1969
2(kk),163,168,186,196
2023 PTD 63
2022 PLJ 810
Lahore High Court 2023 The COLLECTOR OF CUSTOMS, DRY PORT, LAHORE
Vs
BILAL AKBAR and others
Customs Act, 1969
19
2023 PTD 1564
Sindh High Court 2023 THE COLLECTOR OF CUSTOMS (ENFORCEMENT) CUSTOMS HOUSE, KARACHI AND OTHERS
Vs
HASSAN TRADING COMPANY AND OTHERS
Customs Act (IV of 1969)
25, 189, 196
2023 PTD 51
2023 PTCL 529
Sindh High Court 2023 Messrs OBS PAKISTAN (PVT.) LTD. through Senior Manager Finance
Vs
The CUSTOMS APPELLATE TRIBUNAL and another
Customs Act (IV of 1969)
32, 32-A, 80, 193(1), 196
2023 PTD 908
Customs Appellate Tribunal, Karachi 2023 Messrs SHAMIM TIN MERCHANT THROUGH
Vs
The COLLETOR OF CUSTOMS KARACHI and another
Customs Act (IV of 1969)
32, 25, 79, 80, First Schedule
2023 PTD 899
Customs And Excise Appellate Tribunal 2023 MESSRS JADOON TRADING COMPANY
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-II) AND ANOTHER
Customs Act (IV of 1969)
16, 32, 32(1)(2), 79
2023 PTD 850
Sindh High Court 2023 MESSRS ASTRO PLASTIC (PVT.) LTD THROUGH COMPANY SECRETARY AND ANOTHER
Vs
MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS
Customs Act (IV of 1969)
195-C
2023 PTD 847
Supreme Court of Pakistan 2023 Messrs MIDDLE EAST CONSTRUCTION COMPANY, KARACHI---
Vs
The COLLECTOR OF CUSTOMS, KARACHI---
Customs Act (IV of 1969)
196
2023 PTD 892
(2023) 127 TAX 457
2023 PTCL 292
2023 SCMR 838
Customs And Excise Appellate Tribunal 2023 MESSRA GOOD LUCK TRADERS THROUGH PROPRIETOR
Vs
THE COLLECTOR OF CUSTOMS (APPEALS) AND 3 OTHERS
Customs Act (IV of 1969)
32(1), 32(2), 25, 79, 209, 156(1)(1), 156(1)(14), 156(1)(45)
2023 PTD 793
Sindh High Court 2023 Messrs JAMAL SEAMLESS PIPE (PVT.) LTD. through Constituted Attorney
Vs
FEDERATION OF PAKISTAN through Secretary (Revenue Division) and 4 others
Customs Act, 1969
81
2023 PTD 938
Sindh High Court 2023 HASCOL PETROLEUM LTD. through Authorized Attorney and another
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division and 2 others
Customs Act, 1969
18,30
2023 PTD 1415
Sindh High Court 2023 COLLECTOR OF CUSTOMS
Vs
KRISTOF W. DUWAERTS
Customs Act, 1969
19,196
2023 PTD 1541
Balochistan High Court 2023 COLLECTOR MODEL CUSTOMS COLLECTORATE OF GAWADAR
Vs
SYED SHABBIR AHMED SHAH AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 156(1), 156(1)(8), 156(1)(89), 164, 199
2023 PTD 662
Sindh High Court 2023 NESTLE PAKISTAN LIMITED THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND OTHERS
Customs Act, 1969
32, 79, 80, 179
2023 PTD 527
(2024) 129 TAX 75
Peshawar High Court 2023 COLLECTOR OF CUTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR
Vs
MESSRS WAHEED HAMID BROS. LTD AND ANOTHER
Customs Act, 1969
2(s),16,32,129,169,201,201(2)(c),196
2023 PTD 1679
Lahore High Court 2023 MESSRS AL-GHANI CHAIN INDUSTRIES (PVT.) LTD. THROUGH AHASSAM AMIN
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
25A, 25D, 80, 81
2023 PTD 340
(2023) 128 TAX 387
2023 PTCL 536
Balochistan High Court 2023 THE DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA THROUGH DEPUTY DIRECTOR AND OTHERS
Vs
MESSRS INTERNATIONAL BUSINESS HUB AND OTHERS
Customs Act, 1969
25A,25D,29,196
2023 PTD 1695
Sindh High Court 2023 COMMISSIONER INLAND REVENUE
Vs
MESSRS NEW ALLIED ELECTRONICS INDUSTRIES (PVT.) LTD.
Customs Act (IV of 1969)
32, 93, 95
2023 PTD 264
2023 PTCL 549
Supreme Court of Pakistan 2023 MESSRS SUN DIPLOMATIC BONDED WAREHOUSE (PVT.) LTD.
Vs
CUSTOMS APPELLATE TRIBUNAL, BENCH I, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
25, 25(1), 25(5), 25(6), 81(4), 196
2023 PTD 206
2023 PTCL 667
Customs And Excise Appellate Tribunal 2023 MESSRS MANSOOR ALI KHAN
Vs
THE COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER
Customs Act (IV of 1969)
2(s), 168, 187
2023 PTD 150
Customs And Excise Appellate Tribunal 2023 MESSRS KN TRADERS THROUGH PROPRIETOR AND ANOTHER
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-I) AND 2 OTHERS
Customs Act (IV of 1969)
25, 25-A, 32, 166
2023 PTD 73
Sindh High Court 2023 THE DIRECTOR OF CUSTOMS VALUATION THROUGH ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF CUSTOMS VALUATION
Vs
MESSRS HANNA DAIRIES
Customs Act (IV of 1969)
196
2023 PTD 68
2023 PTCL 322
Sindh High Court 2023 MESSRS ZAKWAN STEEL AND OTHERS
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE/CHAIRMAN) AND OTHERS
Customs Act (IV of 1969)
25, 25A, 25(1), 25(5), 25(6), 25(7), 25(8), 25(9), 25(10)
2023 PTD 9
CUSTOMS APPELLATE TRIBUNAL 2023 MESSRS GHULAM MURTAZA AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD AND ANOTHER
Customs Act, 1969
2(s),15,16,156(1),156(8),156(89),168,179(3),194-A
2023 PTD 1758
Lahore High Court 2023 DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION
Vs
TAIMUR TARIQ BUTT AND 2 OTHERS
Customs Act (IV of 1969)
2(kk), 163, 168, 186, 196
2023 PTD 63
2022 PLJ 810
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI
Vs
MESSRS MIA CORPORATION (PVT.) LTD. ISLAMABAD
Customs Act, 1969
32,80,81
2023 PTD 1797
Islamabad High Court 2023 PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED
Vs
FEDERATION OF PAKISTAN ETC.
Customs Act (IV of 1969)
25, 80, 81, 83, 83(2) & 194-A

(2023)127 TAX 785
Peshawar High Court 2023 MESSRS TEST INTERNATIONAL
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION / CHAIRMAN FBR, ISLAMABAD AND OTHERS
Customs Act, 1969
25,79,81,81(1),81(4)
2023 PTD 1801
Sindh High Court 2023 THE COLLECTOR OF CUSTOMS
Vs
M/S. ABDUL NASIR SHAH & ANOTHER
Customs Act (IV of 1969)
168, 196(5), 211

(2023)127 TAX 752
Customs Appellate Tribunal, Karachi 2023 MESSRS MONDELEZ PAKISTAN LIMITED
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS (VALUATION), CUSTOM HOUSE, KARACHI
Customs Act, 1969
25,25D,25(5), 25(6), 25(7),25(8)
2023 PTD 1810
Sindh High Court 2023 THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF EXPORTS, CUSTOM HOUSE, KARACHI
Vs
M/S ISLAND TEXTILE MILLS LIMITED
Customs Act (IV of 1969)
196(5), 196(8)

(2023)127 TAX 748
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
WASEEF ULLAH AND OTHERS
Customs Act, 1969
19, 32
2023 PTD 396
(2023)127 TAX 302
2023 PTCL 428
2023 SCMR 503
Islamabad High Court 2023 D-WATSON CHEMIST & SUPER STORE AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
219
2023 PTD 803
(2022)126 TAX 379
CUSTOMS APPELLATE TRIBUNAL 2023 M/S. IMPERIAL CORPORATION, KARACHI AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND ANOTHER
Customs Act, 1969
25(1),32,32(3),32(3A),79,79(1)(a),79(4),80,80(2),80(3),83,180,193,195
(2023) 128 TAX 201
Sindh High Court 2023 AYESHA ZAFAR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF NARCOTICS CONTROL AND 7 OTHERS
Prevention of Smuggling Act, 1977
31, 32
2023 PTD 174
Peshawar High Court 2023 MESSRS ITTEHAD CUSTOMS AGENCY, PESHAWAR THROUGH CLEARING AGENT ASIF ALI AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN FBR, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
19
2023 PTD 1190
Customs Appellate Tribunal, Peshawar 2023 MESSRS AHSAN TRADER (CHAL IT KCUS-522)
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-11) AND ANOTHER
Customs Act (IV of 1969)
32, 32A, 79, , 156(1)(14)(i), 156(1)(14)(ii), 156(1)(14A), 156(1)(44), 209
2023 PTD 1231
Sindh High Court 2023 COLLECTOR OF CUSTOMS, MCC PACCS
Vs
ABDUL WAHID & CO.
Customs Act, 1969
13(a),25,25(1),25(2),25(2)(f),25(5),25(6),25(7),81,202A
(2023) 128 TAX 341
Lahore High Court 2023 MESSRS IT COMM PRIVATE LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
COLLECTOR, COLLECTORATE OF CUSTOMS (APPRAISEMENT) AND 4 OTHERS
Customs Act (IV of 1969)
80, 81, 193
2023 PTD 1258
Supreme Court of Pakistan 2023 ALLIED BANK LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH COLLECTORATE OF CUSTOMS, PESHAWAR AND OTHERS
Customs Act (IV of 1969)
126, 202
2023 PTD 1280
Customs Appellate Tribunal, Peshawar 2023 BOHAIR
Vs
THE COLLECTOR OF CUSTOMS, MCC, HYDERABAD AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 156(1), (8), (89), 157, 168, 181, 201
2023 PTD 1299
Supreme Court of Pakistan 2023 COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
MUHAMMAD ISMAIL and others
Customs Act (IV of 1969)
157, 168, 180
2023 PTD 1306
2023 PLJ 555
Sindh High Court 2023 THE DIRECTORATE OF INTELLECTUAL PROPERTY RIGHT AND OTHERS THROUGH DEPUTY DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF LAW AND JUSTICE, GOVERNMENT OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
194
2023 PTD 1334
CUSTOMS APPELLATE TRIBUNAL 2023 MESSRS SHARMEEN FOODS (PVT.) LTD. AND OTHERS
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, MCC EXPORTS, CUSTOM HOUSE, KARACHI AND OTHERS
Customs Act (IV of 1969)
16, 32(1), 131, 179, 209
2023 PTD 1365
(2023) 128 TAX 115
Sindh High Court 2023 BENISH MEHBOOB
Vs
GOVERNMENT OF PAKISTAN & OTHERS
Customs Act, 1969
17
(2023) 128 TAX 253
Sindh High Court 2023 TAHIR NAWAZ
Vs
FEDERATION OF PAKISTAN and others
Customs Act, 1969
32,155M
(2023) 128 TAX 241
Supreme Court of Pakistan 2023 Mian AZAM WAHEED and 2 others
Vs
The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi
Customs Act, 1969
25,25A,25D
2023 PTD 1571
(2023) 128 TAX 61
2023 PTCL 691
2023 SCMR 1247
2023 PLC 510
Sindh High Court 2023 MESSRS MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. THROUGH CONSTITUTED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY MINISTRY OF COMMERCE AND 4 OTHERS
Customs Act (IV of 1969)
32, 32(2), 193
2023 PTD 742
Lahore High Court 2023 M/S BASFA TEXTILE (PVT.) LIMITED, LAHORE
Vs
DEPUTY DIRECTOR (CUSTOMS), LAHORE & OTHERS
Customs Act, (IV of 1969)
196
(2023) 127 TAX 564
Sindh High Court 2023 IBRAHIM FIBRES LIMITED
Vs
CUSTOMS APPELLATE TRIBUNAL & OTHERS
Customs Act (IV of 1969)
196
2023 PTD 896
(2022) 126 TAX 418
Islamabad High Court 2023 PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED
Vs
FEDERATION OF PAKISTAN ETC.
Customs Act, (IV of 1969)
25,80,81,83,83(2),194-A
(2023) 127 TAX 785
CUSTOMS APPELLATE TRIBUNAL 2023 The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI
Vs
MAYA CORPORATION and another
Customs Act, 1969
32(1),32(2),32(5),79,156(1)
2023 PTD 928
(2023) 128 TAX 16
CUSTOMS APPELLATE TRIBUNAL 2023 Messrs FAISAL TRADING CO.
Vs
The COLLECTOR OF CUSTOMS (APPEALS) and another
Customs Act, 1969
25,25A,79,80,81
2023 PTD 876
(2023) 128 TAX 69
Sindh High Court 2023 COLLECTOR OF CUTSOMS
Vs
M/S. CRESCENT TEXTILE MILLS (PVT) LTD.
CUSTOMS ACT, 1969 (IV OF 1969)
196(5)
(2023) 128 TAX 187
CUSTOMS APPELLATE TRIBUNAL 2023 DIRECTOR OF POST CLEARANCE AUDIT THROUGH ASSISTANT DIRECTOR DIRECTORATE POST CLEARANCE AUDIT CUSTOM HOUSE, KARACHI
Vs
M/S ESSEFF TRADERS, KARACHI AND ANOTHER
Customs Act, 1969
3,6,7,32(1),32(2),32(3A)
(2023) 128 TAX 259
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, PESHAWAR
Vs
MESSRS NEW SHINWARI LTD. AND ANOTHER
Customs Act, 1969
32,129
2023 PTD 1610
2023 SCMR 1972
Customs And Excise Appellate Tribunal 2023 THE DIRECTOR THROUGH DEPUTY DIRECTOR (LAW) DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI
Vs
MESSRS JUTT LIGHTS AND 2 OTHERS
Customs Act (IV of 1969)
2(1), 25, 79, 156(1), 156(1)(14), 156(1)(45), 181
2023 PTD 834
Sindh High Court 2023 REHAN ARIF
Vs
FEDERATION OF PAKISTAN AND ANOTHER
Import Policy Order, 2020
(2023) 127 TAX 796
Islamabad High Court 2023 PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED
Vs
FEDERATION OF PAKISTAN ETC.
Customs Act, (IV of 1969)
25,80,81,83,83(2),194-A
(2023) 127 TAX 85
Islamabad High Court 2023 M/S. UNITED CARPETS LTD AND OTHERS
Vs
PAKISTAN AND OTHERS

(2023) 127 TAX 770
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE AND ANOTHER
Vs
MESSRS WASIM RADIO TRADERS, LAHORE AND OTHERS
Customs Act, 1969
25A, 25D, 81
2023 SCMR 1716
Supreme Court of Pakistan 2023 FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS
Vs
SUS MOTORS (PVT.) LTD. AND OTHERS
Customs Act, 1969
81
2023 SCMR 1421
Sindh High Court 2023 THE COLLECTOR OF CUSTOMS
Vs
M/S. ABDUL NASIR SHAH, ANOTHER
CUSTOMS ACT, 1969 (IV OF 1969)--
168, 196(5), 211
(2023) 127 TAX 752
Sindh High Court 2023 THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF EXPORTS, CUSTOM HOUSE, KARACHI
Vs
M/S ISLAND TEXTILE MILLS LIMITED
Customs Act, 1969 (IV of 1969)
196(5), 196(8) , R 307A(2)(d)
(2023) 127 TAX 748
Islamabad High Court 2023 SHAH ZAMAN
Vs
FEDERATION OF PAKISTAN AND OTHERS
CUSTOMS ACT, 1969 (IV OF 1969)
19
(2023) 127 TAX 709
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, MCC (E,C), CUSTOMS HOUSE, PESHAWAR AND ANOTHER
Vs
ZAIN UL ABIDIN AND OTHERS
LIMITATION ACT, 1908 (IX OF 1908)
5
2023 TAX 297
Supreme Court of Pakistan 2023 Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD.
Vs
COLLECTOR OF CUSTOMS, KARACHI
Customs Act, 1969
19, 19A, 33
2023 PTD 241
(2023) 127 TAX 483
2023 PTCL 9
2023 SCMR 261
Islamabad High Court 2023 MIAN AMJAD SAEED
Vs
FEDERATION OF PAKISTAN ETC.
Constitution of Pakistan, 1973
199
(2023) 128 TAX 288
CUSTOMS APPELLATE TRIBUNAL 2023 M/S. AMK ENTERPRISES KARACHI
Vs
THE COLLECTOR, COLLECTORATE OF CUSTOMS MCC APPRAISEMENT (EAST) CUSTOM HOUSE KARACHI AND ANOTHER
Customs Act, 1969
24(a),25,79,79(1),80
(2023) 128 TAX 121
Peshawar High Court 2022 COLLECTOR OF CUSTOMS, FBR PESHAWAR
Vs
SIRAJ WALI
Customs Act, 1969
2(s),16,57,181
2022 PTD 477
(2022) 125 TAX 119
2022 PTCL 522
Supreme Court of Pakistan 2022 COLLECTOR OF CUSTOMS, KARACHI
Vs
MUHAMMAD SHAFIQ
Customs Act (IV of 1969)
33
2022 SCMR 2107
Lahore High Court 2022 DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION THROUGH DEPUTY DIRECTOR
Vs
DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION THROUGH DEPUTY DIRECTOR
Mr. Abad-ur-Rehman, Advocate
2(kk), 156(1)(90), 163, 168, 178, 186, 196
PTD 1755
Lahore High Court 2022 DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION THROUGH DEPUTY DIRECTOR
Vs
AWAIS KHALID
Customs Act, 1969
2(kk),156(1)(90),163,168,178,186,196
2022 PTD 1755
2022 PLJ 841
Supreme Court of Pakistan 2022 MESSRS T N PAKISTAN PRIVATE LIMITED
Vs
THE COLLECTOR CUSTOMS AND OTHERS
Customs Act, 1969
19,196
2022 SCMR 1119
Sindh High Court 2022 PAKISTAN PETROLEUM LTD
Vs
PAKISTAN ANOTHER
Income Tax Ordinance, 2001
127(1),152,172,172(3),172(5),172(3)(b),172(3)(f),173,227(1)
2022 PTD 1742
(2022) 126 TAX 107
Sindh High Court 2022 THE COLLECTOR OF CUSTOMS
Vs
UROOJ AUTOS
Customs Act (IV of 1969)
2(kka), 16, 25, 32(1), 79(10), 80, 196
2022 PTD 1882
(2022) 126 TAX 529
Appellate Tribunal Inland Revenue 2022 M/S. ZARAI TARAQIATI BANK LIMITED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (Zone-II), LTU, ISLAMABAD
Customs Act, 1969
179
2022 PTCL 281
Sindh High Court 2022 MESSRS PANJGOOR GOODS TRANSPORT CO. THROUGH ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
2(a), 2(s), 156(2), 157(2), 178, 196
2022 PTD 59
Sindh High Court 2022 COLLECTOR OF CUSTOMS AND OTHERS
Vs
M/S. KUNDI SERVICES & OTHERS
Customs Act, 1969
32A,32(1),32(2),207
(2022) 125 TAX 231
(2022) 125 TAX 232
Sindh High Court 2022 H. AKBER ALI & COMPANY (PVT.) LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND OTHERS
Customs Act (IV of 1969)
12, 217, 241
2022 PTD 1370
Sindh High Court 2022 THE COLLECTOR OF CUSTOMS
Vs
MESSRS SONIA INTERNATIONAL AND ANOTHER
Customs Act (IV of 1969)
25, 25D, 25(1), 25(2), 25(3), 25(4), 25(5), 25(6), 25(7), 25(8), 25(9), 196, 196(5)
2022 PTD 1836
Customs Appellate Tribunal 2022 MESSRS KHYBER EXPORT (FAR-EAST) CO. THROUGH
Vs
THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION AND 3 OTHERS
Customs Act (IV of 1969)
25, 25A, 25(7), 25(9), 196(5)
2022 PTD 1812
Customs Appellate Tribunal 2022 THE DIRECTOR, DIRECTORATE OF POST CLEARANCE AUDIT (SOUTH), KARACHI
Vs
MESSRS JW SEZ (PRIVATE) LIMITED AND 2 OTHERS
Customs Act (IV of 1969)
25, 32, 32A
2022 PTD 1787
Sindh High Court 2022 MESSRS FAIZ CHEMICAL INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED PERSON
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT AND ANOTHER
Customs Act (IV of 1969)
25, 79(1), 81, 81(1), 81(2), 81(4)
2022 PTD 1183
Sindh High Court 2022 DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR
Vs
MALIK ABDUL QAYYUM
Customs Act (IV of 1969)
32, 156(1)(14), 156(1)(14A)
2022 PTD 1760
Islamabad High Court 2022 THE ASSISTANT COLLECTOR CUSTOMS (PREVENTIVE DIVISION), MCC, ISLAMABAD AND ANOTHER
Vs
SHER MUHAMMAD AND OTHERS
Customs Act (IV of 1969)
194
2022 PTD 1749
Sindh High Court 2022 MESSRS HARRIS SILICONES AND GLASS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN
Customs Act (IV of 1969)
32, 79, 80, 80(3), 83, 180, 193, 195
2022 PTD 1163
Customs Appellate Tribunal 2022 MESSRS SALMAN PAPER PRODUCTS (PVT.) LTD. AND ANOTHER
Vs
THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTOR APPRAISEMENT (EAST), KARACHI AND OTHERS
Customs Act (IV of 1969)
25A
2022 PTD 1922
Sindh High Court 2022 MESSRS DASTAGIR ENGINEERING
Vs
COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
32
2022 PTD 1139
Sindh High Court 2022 UMER ZAHID MALIK THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 168
2022 PTD 1112
Sindh High Court 2022 COLLECTOR OF CUSTOMS
Vs
MESSRS Z.A. INDUSTRIES
Customs Act (IV of 1969)
81
2022 PTD 1918
Supreme Court of Pakistan 2022 MESSRS T & N PAKISTAN PRIVATE LIMITED
Vs
THE COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
19, 196
2022 PTD 1054
(2022) 126 TAX 1
Customs Appellate Tribunal 2022 MESSRS LUCKY COTTON MILLS (PVT.) LTD
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-IL), CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
S.32
2022 PTD 1051
Sindh High Court 2022 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (EAST), CUSTOMS HOUSE, KARACHI
Vs
MIAN AZAM WAHEED
Customs Act (IV of 1969)
81, 196
2022 PTD 956
Supreme Court of Pakistan 2022 FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND ANOTHER
Vs
E-MOVERS (PVT.) LIMITED AND ANOTHER
Constitution of Pakistan, 1973
199(a)(ii)
2022 PTD 920
Sindh High Court 2022 OLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS SAMAD ENTERPRISES
Customs Act (IV of 1969)
32, 202
2022 PTD 796
2022 PTCL 781
Sindh High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI
Vs
SYED JAVED AHMED AND ANOTHER
Customs Act (IV of 1969)
2(s), 139, 142, 156(1)(89)
2022 PTD 8
Customs Appellate Tribunal 2022 MESSRS QAZI & COMPANY AND 4 OTHERS
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ADJUDICATION-I), KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25(5), 25(6), 32, 32(1), 32(2), 32A, 79(1), 156(1), 156(14), 156(14A), 156(45), 194A
2022 PTD 1447
Sindh High Court 2022 MESSRS ZARIF KHAN HUSSAIN ZAI AND BROTHERS THROUGH AUTHORISED ATTORNEY/AUTHORISED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
80, 196
2022 PTD 779
2022 PTCL 863
Lahore High Court, Multan Bench, Multan 2022 ADDITIONAL COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN
Vs
MESSRS RELIANCE COMMODITIES (PVT.) LTD. AND OTHERS
Customs Act (IV of 1969)
32, 32(3A), 196
2022 PTD 1423
(2022) 126 TAX 262
Sindh High Court 2022 MESSRS SPECTRUM ENTERPRISES THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
79(1), 81, 81(1), 81(2), 81(4)
2022 PTD 732
2022 PTCL 805
Lahore High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN
Vs
AMAN ULLAH KHAN
Customs Act (IV of 1969)
2(k), 17, 187, 196
2022 PTD 678
(2022) 126 TAX 283
2022 PTCL 786
Sindh High Court 2022 COLLECTOR OF CUSTOMS
Vs
MESSRS A.R. & COMPANY
Customs Act (IV of 1969)
2(s), 6, 19, 32, 97, 104, 196(5)
2022 PTD 1408
Sindh High Court 2022 MESSRS MANACO INTERNATIONAL THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION/CHAIRMAN FEDERAL BOARD OF REVENUE AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 32(1), 32(A), 32(2), 79, 80, 121, 121(1), 123, 156(1), 156(14), 156(14A), 156(77), 168
2022 PTD 1391
(2022) 126 TAX 537
Supreme Court of Pakistan 2022 M/S A.J. TRADERS THROUGH ITS PROPRIETOR MUHAMMAD ILYAS
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD & OTHERS
Customs Act (IV of 1969)
194B, 196
2022 PTD 1860
(2022)126 TAX 431
2023 PTCL 1
(2023) 128 TAX 422
Sindh High Court 2022 OLLECTOR OF CUSTOMS through Additional Collector of Customs
Vs
Ms. SHAZIA AMAN
Customs Act (IV of 1969)
4, 25-A, 194-A(1), 196, 196(5)
2022 PTD 674
2022 PTCL 770
Sindh High Court 2022 COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION)
Vs
MESSRS DANISH IQBAL ENTERPRISES, (CHAL-2160), KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 32(1), 32(2), 32A, 196, 207
2022 PTD 656
Sindh High Court 2022 MESSRS K.K. MART (MULTAN) AND ANOTHER
Vs
MESSRS S.S. TRADERS AND 2 OTHERS
Customs Act (IV of 1969)
169
2022 PTD 642
Customs Appellate Tribunal 2022 MESSRS ABDUL AZIZ SAVUL & CO., KARACHI
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, (ENFORCEMENT), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32, 79(1), 156(1)(10A), 156(1)(14), 168(1), 194A(4)
2022 PTD 639
Sindh High Court 2022 H. AKBER ALI & COMPANY (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND OTHERS
Customs Act (IV of 1969)
12, 217, 241
PTD 1370
Lahore High Court 2022 SANA ULLAH KHAN AND ANOTHER
Vs
ASSISTANT COLLECTOR ANTI SMUGGLING ORGANIZATION AND OTHERS
Customs Act (IV of 1969)
156(1)(8), 156(1)(89), 156(1)(90), 196, 196(5)
2022 PTD 626
2022 PTCL 603
Customs Appellate Tribunal 2022 AMANULLAH
Vs
THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 32, 157, 157(2), 168, 180
2022 PTD 1360
Customs Appellate Tribunal 2022 MESSRS FARM PLANT
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-I) AND 3 OTHERS
Customs Act (IV of 1969)
32, 79(1), 80, 156(1), 156(14)
2022 PTD 1345
Sindh High Court 2022 THE COLLECTOR OF CUSTOMS AND OTHERS
Vs
ZEESHAN AND OTHERS
Customs Act (IV of 1969)
79, 80, 156(1), 156(9), 156(14), 196
2022 PTD 1330
Balochistan High Court 2022 HABIBULLAH
Vs
THE STATE
Customs Act (IV of 1969)
2(s), 156(1)
2022 PTD 1311
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
CUSTOMS APPELLATE TRIBUNAL AND ANOTHER
Customs Act (IV of 1969)
180, 196
2022 PTD 1153
Supreme Court of Pakistan 2022 MODEL CUSTOMS COLLECTORATE, ISLAMABAD
Vs
AAMIR MUMTAZ QURESHI
Qazi Shehryar Iqbal, Advocate Supreme Court
2(s), 8, 70, 156(1), 157
2022 PTD 1683
(2023) 127 TAX 21
2022 SCMR 1861
Customs Appellate Tribunal 2022 MESSRS COASTEX (PVT.) LTD., THROUGH DIRECTOR AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-II) AND OTHERS
Ghulamullah Shaikh for Appellant (in Customs Appeal No.3865 of 2021, Intervener Applications Nos. 168 of 2021 and 169 of 2021).
32, 32-A
2022 PTD 1645
Islamabad High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD
Vs
MESSRS SUGI DUTY FREE SHOP (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE AND ANOTHER
Customs Act (IV of 1969)
13, 194-A, 196
2022 PTD 1638
Peshawar High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
MESSRS KHYBER TEA AND FOOD COMPANY, PESHAWAR
Customs Act (IV of 1969)
196
2022 PTD 1616
(2023) 127 TAX 383
Customs Appellate Tribunal 2022 MESSRS YOUNUS & SONS (PVT.) LTD, KARACHI WEST
Vs
THE COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 32(1), 32(2), 32A, 79, 223
2022 PTD 1515
Customs Appellate Tribunal 2022 MUHAMMAD SOHAIL
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 32, 32-A, 129, 156(1), 156(64), 178, 193, 193(1), 193A(1), 193B(1), 194A, 194B, 198
2022 PTD 1545
Sindh High Court 2022 PARKASH LAL
Vs
THE DEPUTY COLLECTOR OF CUSTOMS (ADJUDICATION) COLLECT.ORATE OF CUSTOMS AND 2 OTHERS
Customs Act (IV of 1969)
194B
2022 PTD 1506
Peshawar High Court 2022 DIRECTOR INTELLIGENCE AND INVESTIGATION, (CUSTOMS), PESHAWAR
Vs
MESSRS KHYBER TEA AND FOOD COMPANY, PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
26, 168, 196
2022 PTD 1496
(2023) 127 TAX 388
Lahore High Court 2022 COLLECTOR OF CUSTOMS
Vs
MESSRS ASSAS ENTERPRISES
Customs Act (IV of 1969)
196, 196(8)
2022 PTD 1485
Peshawar High Court 2022 MUSARRAT HILALI, JUSTICE SYED ARSHAD ALI, JUSTICE
Vs
MESSRS KHYBER TEA AND FOOD COMPANY AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 156(1), 156(8), 156(89), 157, 178, 179, 196
2022 PTD 1477
(2023) 127 TAX 395
Peshawar High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
WASSEF ULLAH AND ANOTHER
Customs Act (IV of 1969)
19, 32(3A), 53, 148, 182, 196
2022 PTD 585
(2023) 128 TAX 485
2022 PTCL 671
Lahore High Court 2022 FAMOUS BRANDS (PVT.) LIMITED
Vs
THE CUSTOMS APPELLATE TRIBUNAL BENCH, LAHORE AND OTHERS
Customs Act (IV of 1969)
19A, 196(5)
2022 PTD 569
(2022) 126 TAX 79
2022 PTCL 608
Sindh High Court 2022 M/S OUTDOORSMAN THROUGH SOLE PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF COMMERCE, ISLAMABAD AND 8 OTHERS
Sindh Arms Act (V of 2013)
4, 5, 9, 10
2022 PTD 539
Lahore High Court 2022 DAD KHAN
Vs
THE STATE AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 156(1)(77), 156(1)(85), 156(1)(89), 156(1)(92), 157, 187
2022 PTD 510
2022 PTCL 484
Customs Appellate Tribunal 2022 MESSRS AHMED TRADING COMPANY, GUJRANWALA
Vs
THE DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR AND 3 OTHERS
Customs Act (IV of 1969)
2(kka), 3DD, 25A, 26A, 26(2), 32, 79(1), 80, 83, 193, 195, 193A
2022 PTD 484
Lahore High Court 2022 IMRAN HUSSAIN AND ANOTHER
Vs
THE STATE AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 139, 156(1)(8), 156(1)(70), 157, 178
2022 PTD 452
2022 PTCL 471
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS ALLIED ENGINEERING AND SERVICES LTD
Customs Act (IV of 1969)
25(4), 81, 81(2), 81(4)
2022 PTD 431
Customs Appellate Tribunal 2022 AMJAD ALI AND ANOTHER
Vs
THE COLLECTOR OF CUSTOMS, ADJUDICATION, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 17
2022 PTD 427
Sindh High Court 2022 MESSRS SEA KING SHIPPING AGENCIES THROUGH PROPRIETOR
Vs
ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT AND 2 OTHERS
Customs Act (IV of 1969)
25, 209
2022 PTD 410
2022 PTCL 475
Peshawar High Court 2022 MESSRS A.Q. CUSTOMS AGENCY THROUGH PROPRIETOR AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN FBR, ISLAMABAD AND 6 OTHERS
Constitution of Pakistan, 1973
199
2022 PTD 406
2022 PTCL 498
Sindh High Court 2022 The COLLECTOR OF CUSTOMS
Vs
ABDUL GHAFOOR
Customs Act (IV of 1969)
156(2), 196
2022 PTD 402
2022 PTCL 531
Lahore High Court 2022 MUHAMMAD FAYYAZ
Vs
FEDERATION OF PAKISTAN AND OTHERS
Anti Dumping Duties Ordinance, 2015
70, 70(1), 70(7), 70(13), 73
2022 PTD 399
Customs Appellate Tribunal 2022 MESSRS AHMED RUBBER, KARACHI
Vs
ASSESSMENT OFFICER, GROUP-II, MCC OF PMBQ, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25, 83, 193A
2022 PTD 381
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS ABDULLAH TRADERS AND OTHERS
CUSTOMS ACT (IV of 1969)
25-A, 25-A(4) , 32 & 32(3A)
2022 PTD 372
2022 PTCL 420
Sindh High Court 2022 M/S DRIVELINE MOTORS LTD. THROUGH AUTHORIZED OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN FEDERAL BOARD OF REVENUE AND 2 OTHERS
Customs Act (IV of 1969)
138, 196
2022 PTD 363
(2022) 125 TAX 298
Customs Appellate Tribunal 2022 M/S S.S. TRADING COMPANY, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
80, 81(4), 81(5), 193-A (3), 194-A, 198
2022 PTD 349
Customs Appellate Tribunal 2022 M/S BAHRIA LINK SHELL PUMP, KARACHI AND ANOTHER
Vs
SUPERINTENDENT, ANTI-SMUGGLING ORGANIZATION, MCC OF PREVENTIVE, CUSTOM HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 177, 187
2022 PTD 335
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
M/S FORTE IMPEX
Customs Act (IV of 1969)
162, 163, 163(1), 196
2022 PTD 245
Sindh High Court 2022 COLLECTOR OF CUSTOMS, THROUGH MR. MUHAMMAD KHALIL DOGRA, ADVOCATE.
Vs
M/S. BNN ENTERPRISES, THROUGH MR. TAIMOOR AHMED QURESHI, ADVOCATE.
Customs Act (IV of 1969)
32, 32(1), 79(1)(a), 209
2022 PTD 1418
(2021) 124 TAX 174
Sindh High Court 2022 MESSRS SAMAD PIPE INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION CHAIRMAN, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
79, 81
2022 PTD 168
Sindh High Court 2022 UNIVERSAL ENTERPRISE THROUGH PROPRIETOR
Vs
CUSTOM APPELLATE TRIBUNAL AND 2 OTHERS
Customs Act (IV of 1969)
25, 196, 196(5)
2022 PTD 94
Customs Appellate Tribunal 2022 MESSRS AUTO CORPORATION, KARACHI
Vs
THE ASSISTANT COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-WEST, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(a), 80, 80(2), 80(3), 83, 130, 131, 179, 180, 193, 193A, 205
2022 PTD 64
Sindh High Court 2022 COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS (LAW), MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WET), CUSTOMS HOUSE, KARACHI
Vs
M/S. OSAKA ELECTRONIC & INDUSTRIES CO
CUSTOMS ACT, 1969
25A, 25(2)(b)
2022 PTD 836
(2021) 124 TAX 118
Sindh High Court 2022 NASIR UL HAQ
Vs
FEDERATION OF PAKISTAN
Customs Act, 1969
2(s), 157, 168, 194-A, 194-B
2022 PTD 1193
2021 PTCL 457
Sindh High Court 2022 FALAK JAN AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
19 ,196
2022 PTD 512
Sindh High Court 2022 M/S ISMAT TRADERS AND OTHERS
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
24A, 25, 29, 32(2), 32(3A), 179(3)
2022 PTD 1356
(2022) 125 TAX 228
(2022) 125 TAX 227
Sindh High Court 2022 THE DIRECTOR CUSTOMS VALUATION, KARACHI
Vs
M/S. USMAN TRADERS AND 11 OTHERS
Customs Act (IV of 1969)
25-A(1), 25-A(4), 25D, 25(7), 81(2), I94A(e), 196
2022 PTD 1314
Sindh High Court 2022 M/S QUICK CONTRACTOR & TRADERS & M/S REHMAN CONTRACTOR CO.
Vs
FEDERATION OF PAKISTAN & OTHERS
Customs Act (IV of 1969)
194C
2022 PTD 1302
(2022) 125 TAX 142
Sindh High Court 2022 THE COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM
Vs
M.M. FOUR MILLS (PVT.) LIMITED & ANOTHER
Customs Act (IV of 1969)
32, 156(1), 156(1)(14), 156(1)(14A)
2022 PTD 914
(2021) 124 TAX 425
Sindh High Court 2022 M/S COLLECTOR OF CUSTOMS
Vs
M/S JUNAID ENTERPRISES & OTHERS
CUSTOMS ACT, 1969 (IV OF 1969)
25D, 32, 32(1)
2022 PTD 1059
(2021) 124 TAX 357
Customs Appellate Tribunal 2022 MESSRS AMK STEEL (PVT.) LTD., SHEIKHUPURA
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-I) KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 32A
2022 PTD 1700
Sindh High Court 2021 The ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND IN VESTIGATIONFBR, REGIONAL OFFICE, KARACHI AND ANOTHER
Vs
IMRAN AND ANOTHER
Customs Act, 1969
2(s),187,194,196,211(i)
2021 PTD 1683
Balochistan High Court 2021 THE COLLECTOR CUSTOMS, THROUGH ADDITIONAL COLLECTOR MODEL CUSTOMS COLLECTORATE, QUETTA AND OTHERS
Vs
ABDUL ZAHIR AND OTHERS
Customs Act, 1969
32,154,156(1)(14),156(1)(86),156(1)(95A),156(1)(96),211
2021 PTD 1732
Islamabad High Court 2021 MESSRS AZ BUSINESS LINKERS
Vs
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE AND OTHERS
Customs Act, 1969
202(b)
2021 PTD 853
CUSTOMS APPELLATE TRIBUNAL 2021 ABDUL WAHEED
Vs
THE COLLECTOR OF CUSTOMS, MCC OF PREVENTIVE, HYDERABAD AND 2 OTHERS
Customs Act, 1969
2(s),163,165,168,193A(3),194A
2021 PTD 1747
Sindh High Court 2021 KASHIF FEROZ
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN MINISTRY OF FINANCE AND ANOTHER
Constitution of Pakistan, 1973
199
2021 PTD 867
Sindh High Court 2021 SHOE PLANET (PVT.) LIMITED
Vs
THE COLLECTOR OF CUSTOMS MCC - APPRAISEMENT (EAST), CUSTOMS HOUSE, KARACHI AND 2 OTHERS
Customs Act, 1969
32
2021 PTD 875
Balochistan High Court 2021 THE COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS AND OTHERS
Vs
AKHTAR HUSSAIN AND OTHERS
Customs Act, 1969
2(s),16,156(1),157(2),196
2021 PTD 1823
Sindh High Court 2021 IMAD SAMAD AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY COMMERCE AND 3 OTHERS
Customs Act, 1969
19
2021 PTD 2063
Customs Appellate Tribunal 2021 M/S SILICON TECHNOLOGIES
Vs
THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS
Customs Act (IV of 1969)
80, 81, 81(2), 81(4), 83
Customs Appellate Tribunal 2021 M/S ORIENT PAK INTERNATIONAL, LAHORE
Vs
THE DEPUTY COLLECTOR, GROUP-VI, MCC, (APPRAISEMENT-EAST). KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
18, 18A, 18C, 32, 198, 202
2021 PTD 138
Customs Appellate Tribunal 2021 MESSRS MUHAMMAD ALI CHANDNA
Vs
THE COLLECTOR OF CUSTOMS, ADJUDICATION-I CUSTOMS HOUSE. KARACHI AND ANOTHER
Customs Act (IV of 1969)-
-Ss.168, 16, 32, 32A, 192, 80, 83, 156(1)(9), 156(1)(14), 1S6(1)(14A), 156(1)(86) & 156(1)(90)
2021 PTD 118
Sindh High Court 2021 GAS AND OIL PAKISTAN LTD. THROUGH AUTHORISED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 4 OTHERS
Customs Act (IV of 1969)
30, 104
2021 PTD 104
Customs Appellate Tribunal 2021 THE COLLECTOR OF CUSTOMS, THROUGH THE ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII)
Vs
M/S F.F.K., CONSTRUCTION COMPANY AND OTHERS
Customs Act (IV of 1969)
32
2021 PTD 99
Sindh High Court 2021 M/S. SUN TUBE (PVT.) LTD. & OTHERS
Vs
FEDERATION OF PAKISTAN
Customs Act (IV of 1969)
19A, 33
2021 PTD 858
Customs Appellate Tribunal 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE PRINCIPAL APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
2(a), 80, 80(3), 83, 186, 193-A, 202
2021 PTD 19
Lahore High Court 2021 PATTOKI SUGAR MILLS LIMITED
Vs
FEDERATION OF PAKISTAN ETC.
Customs Act (IV of 1969)
25
2021 PTD 587
Lahore High Court 2021 HONDA ATLAS CARS PAKSITAN LTD.
Vs
FEDERATION OF PAKISTAN & OTHERS
Customs Act (IV of 1969)
19
2021 PTD 212
Customs Appellate Tribunal 2021 MESSRS SSJ BROTHERS (SMC-PVT.) LTD., KARACHI
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT- EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25, 25(1), 25A, 32, 32(1), 32(2), 32A, 32A(1), 32A(2), 79, 156(1), 179, 180,
2021 PTD 2151
Lahore High Court 2021 SHAHEEN MERCHANT
Vs
FEDERATION OF PAKISTAN/NATIONAL TARIFF COMMISSION AND OTHERS
Constitution of Pakistan, 1973
37(d), 199
2021 PTD 2126
2021 LHC 6366
Balochistan High Court 2021 MESSRS MEERAB ENTERPRISES, THROUGH AUTHORIZED ATTORNEY
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND 3 OTHERS
Customs Act, 1969
2(s),15,16,3A,18,25A,32
2021 PTD 1764
(2022) 125 TAX 444
Islamabad High Court 2021 RAJA FIDA HUSSAIN HAFEEZ
Vs
DEPUTY DIRECTOR-I, ESTATE MANAGEMENT DIRECTORATEII, CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD AND 6 OTHERS
Customs Act, 1969
199
2021 PTD 1710
(2022) 125 TAX 451
Peshawar High Court 2021 COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, PESHAWAR
Vs
FAISAL RASOOL
Customs Act, 1969
2(c),16,139,196
2021 PTD 1360
(2022) 125 TAX 464
2021 PTCL 779
Sindh High Court 2021 HARRIS SILICONES & GLASS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act, 1969
32,79,80
2021 PTCL 451
(2022) 125 TAX 439
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS THROUGH
Vs
M/S. ASTRONTECH INC., THROUGH DR. MUHAMMAD KHALID HAYAT ALONGWITH MR. MUHAMMAD ARSHAD, ADVOCATES.
Customs Act, 1969
81,81(2),81(4)
2022 PTD 1629
(2021) 124 TAX 433
Customs Appellate Tribunal 2021 MESSRS BRONX INTERNATIONAL, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
S.194-A(4) Ss. 18, 26, 26A, 32(2)(3) A 202
2021 PTD 51
Balochistan High Court 2021 COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI
Vs
ABDUL RAHEEM
Customs Act (IV of 1969)
2(s), 15, 16, 156(1), 157(2), 168A, 181
2021 PTD 1035
(2022) 125 TAX 257
2021 PTCL 667
Balochistan High Court 2021 THE COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA
Vs
MUHAMMAD ASIF AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 156(1), 156(8), 157(2), 168, 181, 196
2021 PTD 993
(2022) 126 TAX 324
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS, KARACHI THROUGH DEPUTY COLLECTOR OF CUSTOMS AND OTHERS
Vs
MESSRS A.R. INDUSTRIES AND OTHERS
Customs Act, 1969
25,25A,25D,25(1),25(9),196
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS SSJ BROTHERS (SMC-PVT.) LTD., KARACHI
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT- EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS
Law: Customs Act, 1969
25,25(1),25A,32,32(1),32(2),32A,32A(1),32A(2),79,156(1),179,180,186,194A
Sindh High Court 2021 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
SG ENTERPRISES
Customs Act (IV of 1969)
94-A(1), 194-B, 196, First Schedule
2021 PTD 815
(2022) 125 TAX 325
Customs Appellate Tribunal 2021 MESSRS IMPORIANT TRADER, LAHORE
Vs
AUDITOR, DIRECTORATE GENERAL OF PCA, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
2(a), 26(2), 26A, 83, 179, 180, 193, 193A, 205
2021 PTD 673
Customs Appellate Tribunal 2021 ZAIN UL RAHMAN AND ANOTHER
Vs
COLLECTOR OF CUSTOMS, MCC, TUSTOM HOUSE, PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
168
2021 PTD 595
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS M.I. TRADERS, LAHORE
Vs
PRINCIPAL APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 3 OTHERS
Customs Act, 1969
15,16,14A(2),25A,25(5),25(6),79(1),80,83(B),181
Islamabad High Court 2021 SAHIBZADA FAZAL WAHID
Vs
CUSTOMS APPELLATE TRIBUNAL AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 17
2021 PTD 991
(2023) 128 TAX 432
2021 PTCL 675
Islamabad High Court 2021 COLLECTOR OF CUSTOMS, MCC, ISLAMABAD AND 3 OTHERS
Vs
ISRAR AND 6 OTHERS
Customs Act (IV of 1969)
2(s), 16, 139, 156(1)(8), 178 & 196
2021 PTD 501
(2021) 124 TAX 180
Islamabad High Court 2021 PAKISTAN TELECOMMUNICATION COMPANY LIMITED THROUGH AUTHORIZED PERSON AND OTHERS
Vs
CUSTOMS APPELLATE TRIBUNAL, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
25, 25(1), 25-A
2021 PTD 2074
(2022) 126 TAX 319
Customs Appellate Tribunal 2021 SHUMAIL SIKANDER AND OTHERS
Vs
COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
2(s), 16
2021 PTD 478
Customs Appellate Tribunal 2021 M/S H.S. ENTERPRISES AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-I), CUSTOMS HOUSE, KARACHI AND OTHERS
Customs Act (IV of 1969)
80, 179, 206
2021 PTD 449
Supreme Court of Pakistan 2021 THE COMMISSIONER INLAND REVENUE
Vs
THE SECRETARY REVENUE DIVISION AND OTHERS
Constitution of Pakistan, 1973
185(3)
2021 PTD 11
Customs Appellate Tribunal 2021 MESSRS DJN CORPORATION, KARACHI
Vs
THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI
Customs Act (IV of 1969)
26(2), 32A, 79(1), 162, 163, 168, 171, 186, 209
2021 PTD 418
(2022) 126 TAX 247
Islamabad High Court 2021 MEENA MUNAWAR KHAN
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
19
2021 PTD 407
(2020)122 TAX 386
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS AND 2 OTHERS
Vs
MESSRS A.U. TECHNOLOGIES AND ANOTHER
Customs Act, 1969
25,81
2021 PTD 2042
(2022) 126 TAX 290
Sindh High Court 2021 MESSRS ALHAMD STEEL FURNACE THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE AND STATISTICS/CHAIRMAN AND 2 OTHERS
Constitution of Pakistan, 1973
43,44,45,45(2),45(3)
2021 PTD 1858
(2022) 126 TAX 604
2021 PTCL 835
Sindh High Court 2021 M/s. Haidri Beverages, (Pvt.) Limited and others.
Vs
Federation of Pakistan & another Collector of Customs, Port Qasim, Karachi.
Custom Act, 1969
Section 19
2021 PTD 362
Lahore High Court 2021 COLLECTOR OF CUSTOMS
Vs
MESSRS T.U. PLASTIC INDUSTRY COMPANY (PVT.) LTD. AND 2 OTHERS
Customs Act, 1969
196,196(5)
2021 PTD 1870
Sindh High Court 2021 COLLECTOR OF CUSTOMS
Vs
MESSRS HABIB SUGAR MILLS LIMITED
Customs Act, 1969
32,32(1)(c),32A,32A(1)(a),32A(1)(c),79(1)(b),80(1),156(1),196(5)
2021 PTD 1873
Sindh High Court 2021 MESSRS HARIS TRADING CO.
Vs
DEPUTY COLLECTOR OF CUSTOMS, EXPORT
Customs Act, 1969
16,32,25(15),131,156(1)(9)A,156(1)(45)
2021 PTD 1901
123 TAX 352
2021 PTCL 813
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS CHOCO TRADERS, KARACHI
Vs
THE PRINCIPAL APPRAISER (R&D), MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 3 OTHERS
Customs Act, 1969
3DD,26A,29,32,79(1),80,83,180,186,193,202,205
2021 PTD 1908
Sindh High Court 2021 COLLECTOR OF CUSTOMS
Vs
MESSRS ALKARAM TRADING
Customs Act, 1969
25,25A,25A(1),32(3A),79(1)(b),80(c),180,195
2021 PTD 1938
(2021) 124 TAX 347
2021 PTCL 400
Lahore High Court 2021 HONDA ATLAS CARS PAKISTAN LIMITED through General Manager
Vs
APPELLATE TRIBUNAL and 2 others
Customs Act, 1969
32(1),32(2),196
2021 PTD 1947
Sindh High Court 2021 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS LAKE VIEW FOREST (PVT.) LTD.
Customs Act, 1969
25,32,79,80,80(3),81,83,193,195
2021 PTD 1955
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS PREMIUM ENTERPRISES AND ANOTHER
Vs
THE AUDITOR, DIRECTORATE GENERAL OF POST CLEARANCE AUDIT AND 2 OTHERS
Customs Act, 1969
26A,26(2),29,32,80,80(2),80(3),83,155M,193,211
2021 PTD 1969
Peshawar High Court 2021 COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
DIYAR MUHAMMAD KHAN
Customs Act (IV of 1969)
2(s), 168, 196
2021 PTD 962
Peshawar High Court 2021 COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE
Vs
MESSRS NEW SHINWARI LIMITED AND ANOTHER
Customs Act, 1969
2(s),32,79,128,129,156(1)(9),156(1)(43),156(1)(64),156(1)(90)
2021 PTD 2027
(2021) 124 TAX 289
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS M.I. TRADERS, LAHORE
Vs
PRINCIPAL APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 3 OTHERS
Customs Act, 1969
15,16,14A(2),25A,25(5),25(6),79(1),80,83(B),181
2021 PTD 2113
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS, MCC PORT MUHAMMAD BIN QASIM, KARACHI
Vs
SHAHZAD AHMED
Customs Act, 1969
156(1)(9),156(1)(14A),185F
2021 PTD 2146
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS, KARACHI THROUGH DEPUTY COLLECTOR OF CUSTOMS AND OTHERS
Vs
MESSRS A.R. INDUSTRIES AND OTHERS
Customs Act, 1969
25,25A,25D,25(1),25(9),196
2021 PTD 1769
Lahore High Court 2021 NEW SEA LINE INTERNATIONAL
Vs
FEDERATION OF PAKISTAN and others
Customs Act, 1969
32A,32(3),32(4),179
2021 PTD 1786
2021 PTCL 809
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS PARI CORPORATION, KARACHI
Vs
THE PRINCIPAL APPRAISER, GROUP-II, MCC OF APPRAISEMENT-WEST, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act, 1969
79(1),80,156(1)(i),179
2021 PTD 1771
Customs Appellate Tribunal 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE PRINCIPAL APPRAISER (R&D), MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
2(a), 26(2), 25, 80, 83, 193, 193-A
2021 PTD 1628
Customs Appellate Tribunal 2021 MESSRS STANDARD ENTERPRISES (PRIVATE) LIMITED AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS AND 4 OTHERS
Customs Act (IV of 1969)
2a, 25, 25A, 26, 80, 156(1)(14)
2021 PTD 1020
Sindh High Court 2021 DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) AND ANOTHER
Vs
AURANGZAIB AND OTHERS
Customs Act (IV of 1969)
2(s), 16, 156(1), 168, 171, 181, 196
2021 PTD 1026
Sindh High Court 2021 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS DREAM GARMENTS
Customs Act (IV of 1969)
196
2021 PTD 1042
(2021) 124 TAX 603
Customs Appellate Tribunal 2021 MESSRS ZAHID MAJEED CORPORATION, KARACHI AND ANOTHER
Vs
THE DEPUTY COLLECTOR, GROUP-VI, MCC OF APPRAISEMENT-EAST CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
79(1), 80, 81(2), 81(4), 81(5)
2021 PTD 1062
Sindh High Court 2021 UNITED REFRIGERATION INDUSTRIES LIMITED & OTHER
Vs
DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, FBR & OTHER
Customs Act (IV of 1969)
18, 32(1), 32(2), 79, 196, 196(5)
2021 PTD 1430
(2021) 124 TAX 90
2022 PTCL 98
Balochistan High Court 2021 NABI BAKHSH AND 3 OTHERS
Vs
THE STATE AND ANOTHER
Customs Act (IV of 1969)
85, 89, 156, 157
2021 PTD 1078
(2022) 125 TAX 265
Customs Appellate Tribunal 2021 THE ASSISTANT DIRECTOR, POST CLEARANCE AUDIT, KARACHI
Vs
MESSRS SHAFIQ LEATHER ENTERPRISES, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(a), 26(2), 32, 80, 83, 156(1), (9) & (14), 193A & 1950
2021 PTD 1522
Sindh High Court 2021 The COLLECTOR OF CUSTOMS, through Additional Collector of Customs (Law), Karachi
Vs
Messrs SUPER STAR COMPANY
Customs Act (IV of 1969)
17, 82, 156(1), 156(9), 156(14)
2021 PTD 1094
CUSTOMS APPELLATE TRIBUNAL 2021 M/S MEDILINE TECHNOLOGY, KARACHI MARKET, KHYBER BAZAR, PESHAWAR. (THROUGH OWNER KHALID KHAN)
Vs
THE DEPUTY DIRECTOR OF CUSTOMS (INTELLIGENCE & INVESTIGATION), FBR, PESHAWAR. 2. THE DIRECTOR GENERAL OF (INTELLIGENCE & INVESTIGATION), FBR, MAUVE AREA, ISLAMABAD. 3. THE COLLECTOR OF CUSTOMS (ADJUDICATION), M.C.C, MAUVE AREA, ISLAMABAD.
Customs Act, 1969
2(b),3E,4,79,32,32(1),32(2),32A,32B,79(1),80,156(1)(14),168,171
2021 PTD 1289
Islamabad High Court 2021 SKP FOOD & TRADING THROUGH ITS DIRECTOR
Vs
FEDERAL BOARD OF REVENUE THROUGH THE CHIEF (EXPORTS), ISLAMABAD AND OTHERS
Customs Rules, 2001
228,229
2021 PTD 725
(2020) 122 TAX 533
Lahore High Court 2021 COLLECTOR OF CUSTOMS, MULTAN
Vs
CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 3 OTHERS
Customs Act, 1969
2(s),168,196,196(5)
2021 PTD 172
2021 PTCL 611
CUSTOMS APPELLATE TRIBUNAL 2021 M/S SILICON TECHNOLOGIES
Vs
THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS
Customs Act, 1969
80,81,81(2),81(4),83
2021 PTD 175
Sindh High Court 2021 MUHAMMAD HASAN NADEEM AND 2 OTHERS
Vs
MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) ' THROUGH COLLECTOR AND 4 OTHERS
Customs Act
162, 163, 187
2021 P T D 764
Islamabad High Court 2021 MESSRS KHYBER TEA AND FOOD COMPANY, PESHAWAR
Vs
COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
2(s), 16, 56(1)(89), 56(1)(90), 157, 168, 179(3), 194-B
2021 PTD 879
(2023) 128 TAX 514
Sindh High Court 2021 FAUJI CEMENT COMPANY LIMITED THROUGH CONSTITUTED ATTORNEY
Vs
DEPUTY COLLECTOR OF CUSTOMS (APPRAISEMENT-V) AND 2 OTHERS
Customs Act (IV of 1969)
196
2021 PTD 949
CUSTOMS APPELLATE TRIBUNAL 2021 M/S M.I. TRADERS, LAHORE AND ANOTHER
Vs
THE PRINCIPAL APPRAISER (R&D) AND 4 OTHERS
Customs Act, 1969
2(a),25,25A,80,186,155Q,186,193A,195,202
2021 PTD 384
Sindh High Court 2021 DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION FBR
Vs
SHAUKAT ALI NADEEM AND ANOTHER
Customs Act, 1969
156(1)(14),156(1)(14-A)
2021 PTD 754
CUSTOMS APPELLATE TRIBUNAL 2021 COLLECTOR OF CUSTOMS MCC OF PMBQ, KARACHI
Vs
M.M. TRADERS, KARACHI AND ANOTHER CUSTOMS
Customs Act, 1969
25,25A
2021 PTD 777
Sindh High Court 2021 AHMED NAWAZ AND OTHERS
Vs
STATE
Customs Act, 1969
32,156(1)(14)(77),185-F
2021 PTD 788
Sindh High Court 2021 MUHAMMAD HASAN NADEEM AND 2 OTHERS
Vs
MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) THROUGH COLLECTOR AND 4 OTHERS
Customs Act, 1969
162,163,187
2021 PTD 764
Sindh High Court 2021 DEPUTY COLLECTOR OF CUSTOMS
Vs
MARSONS USA CORPORATION
Customs Act, 1969
80,81
2021 PTD 804
Islamabad High Court 2021 HUMAK ENGINEERING (PVT.) LTD. THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 5 OTHERS
Customs Act, 1969
25,25-A
2021 PTD 812
Peshawar High Court 2021 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
NOOR SHER ALI AND ANOTHER
Customs Act, 1969
168,162,163
2021 PTD 822
Customs Appellate Tribunal 2021 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, KARACHI
Vs
M/S BALOCHISTAN ENTERPRISES AND OTHERS
Customs Act (IV of 1969)
32, 121
2021 PTD 412
Lahore High Court 2021 CSH PHARMACEUTICALS (PVT.) LTD. THROUGH DULY AUTHORIZED COMPANY SECRETARY
Vs
COLLECTORATE OF CUSTOMS THROUGH COLLECTOR CUSTOMS AND 3 OTHERS
Customs Act, 1969
19
2021 PTD 844
Lahore High Court 2021 OMER FLOUR MILLS
Vs
GOVERNMENT OF PUNJAB AND OTHERS
Customs Act (IV of 1969)
32, 131
2021 PTD 275
CUSTOMS APPELLATE TRIBUNAL 2021 ZARI GUL AND ANOTHER
Vs
COLLECTOR CUSTOMS, M.C.C., PESHAWAR AND 2 OTHERS
Customs Act, 1969
2,16,156(1)(8)(89)
2021 PTD 863
Sindh High Court 2021 DEWAN MOTORS (PVT.) LTD THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS
Customs Act (IV of 1969)
18(3), 221-A, 221-A(2)
2021 PTD 232
(2021) 124 TAX 30
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS NAFEES TRADERS, PESHAWAR
Vs
THE ADDITIONAL COLLECTOR-II, MCC APPRAISEMENT WEST, KARACHI AND ANOTHER
Customs Act, 1969
15
2021 PTD 1105
Sindh High Court 2021 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
YAMAHA MOTORS PAKISTAN (PVT.) LTD.
Customs Act (IV of 1969)
32
2021 PTD 207
(2023) 127 TAX 452
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS IHSAN & SONS, KARACHI
Vs
THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32(2)(3), 79, 80, 83, 179 193,179
2021 PTD 1162
Inland Revenue Appellate Tribunal 2021 M/S EJAZ BROTHERS STEEL FURNACE, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, GUJRANWALA
Customs Act (IV of 1969)
32
2021 PTD 202
Sindh High Court 2021 THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION CUSTOMS, KARACHI
Vs
THE SPECIAL JUDGE (CUSTOMS, TAXATION AND ANTI-SMUGGLING) KARACHI AND 20 OTHERS
Customs Act (IV of 1969)
2(s)(iii), 15, 185-F
2021 PTD 195
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS AHMED ENTERPRISES AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATIONI), CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act, 1969
32,80,156(1)(14)
2021 PTD 1259
Peshawar High Court 2021 MESSRS HAMDAAN ENTERPRISES THROUGH PROPRIETOR AND ANOTHER
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR AND ANOTHER
Customs Act, 1969
16,17,194
2021 PTD 1273
Lahore High Court 2021 M.D STEEL FURNACE
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
193
2021 PTD 181
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS SHAHNAWAZ A. SATTAR, KARACHI AND ANOTHER
Vs
DIRECTOR, DIRECTORATE GENERAL I&IFBR AND 2 OTHERS
Customs Act, 1969
32,209
2021 PTD 1504
Sindh High Court 2021 MESSRS POPULAR JUICE INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED OFFICER AND 6 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE AND 3 OTHERS
Customs Act, 1969
2(s),10,156(1)(8)(89),162,163
2021 PTD 1329
(2021) 124 TAX 437
Islamabad High Court 2020 MESSRS HUMAK ENGINEERING (PVT.) LTD., THROUGH CEO
Vs
THE MODEL COLLECTORATE OF CUSTOMS (MCC), ISLAMABAD THROUGH COLLECTOR AND 4 OTHERS
Customs Act (IV of 1969)
176, 196
2020 PTD 568
(2020) 121 TAX 217
2020 PTCL 576
Sindh High Court 2020 SHEHARYAR AHMED
Vs
THE STATE
Customs Act 1969
148. 156(1), 8, 9, 14A, 77, 86 & 89
2020 PTD 645
Sindh High Court 2020 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS (LAW), KARACHI
Vs
MESSRS CHAUDHRY STEEL RE-ROLLING MILLS (PVT.) LTD., LAHORE AND ANOTHER
Customs Act (IV of 1969)
27-A, 32, 196
2020 PTD 47
Customs Appellate Tribunal 2020 MESSRS SAPNA ENTERPRISES, PESHAWAR
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION), MCC, PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
32(3A), 156(1)(14)
2020 PTD 50
Lahore High Court 2020 COLLECTOR OF CUSTOMS
Vs
CUSTOMS APPELLATE TRIBUNAL BENCH-II, LAHORE AND OTHERS
Customs Act (IV of 1969)
2(s), 16, 18, 157(2), 196, 196(5)
2020 PTD 209
CUSTOMS APPELLATE TRIBUNAL 2020 MESSRS MIAN SHADI AGRICULTURAL MATERIAL, MAMOON KANJAN, TANDLIA WALA, FAISALABAD
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)-
Ss. 32, 26, 80, 81 & 83---
2020 PTD 877
CUSTOMS APPELLATE TRIBUNAL 2020 MESSRS IMRAN AHMED
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
16, 163, 168, 171, 181, 187, 17, 129, 156(1)(9), 156(1)(64), 156(1)(89), 156(1)(90) & 156(2)
2020 PTD 920
Lahore High Court 2020 NISHAT MILLS LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
79, 81, 104
2020 PTD 101
CUSTOMS APPELLATE TRIBUNAL 2020 MUHAMMAD SHAHID AND OTHERS
Vs
THE COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
32A, 32, 16, 156(1)(9), 156(1)(14A) & 156(1)(77)
2020 PTD 931
Customs Appellate Tribunal 2020 M/S ELLAHI CORPORATION, LAHORE
Vs
THE DEPUTY COLLECTOR AND ANOTHER
Customs Act (IV of 1969) | Qanun-e-Shahadat (10 of 1984) | Constitution of Pakistan, 1973 | General Clauses Act, 1897
25, 25(1)(2)(A), 32, 79(1), 433 | 117(A), 121 | 13 | 24A
2020 PTD 367
CUSTOMS APPELLATE TRIBUNAL 2020 M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE.
Vs
THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE.
Customs Act (IV of 1969)
18, 32, 32(1)(2), 32(3A), 179)
2020 PTD 950
Supreme Court of Pakistan 2020 COLLECTOR OF CUSTOMS
Vs
BYCO PETROLEUM PAKISTAN AND OTHERS
Customs Act, 1969
19
2020 PTD 973
CUSTOMS APPELLATE TRIBUNAL 2020 MOHAMMAD TAHIR
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), PESHAWAR AND OTHERS
Customs Act (IV of 1969)
2(s), 2(s)(i), 2(s)(ii), 2(s)(iii), 156(1)(89), 168
2020 PTD 1081
CUSTOMS APPELLATE TRIBUNAL 2020 AAMIR SUHAIL, M/S. IDEAL BUSINESS PRODUCT, UNIVERSITY ROAD, PESHAWAR
Vs
The COLLECTOR OF CUSTOMS, M.C.C., PESHAWAR and 3 others
Customs Act (IV of 1969)
19, 32, 32(2), 79, 156(1)(14), 156(1)(45), 156(1)(103), 156(1)(10) & 156(1)(10-A)
2020 PTD 1102
CUSTOMS APPELLATE TRIBUNAL 2020 NAEEM GUL
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), CUSTOM HOUSE, PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
2(s), 168, 16, 157, 156(1)(8), 156(1)(89)
2020 PTD 1113
CUSTOMS APPELLATE TRIBUNAL 2020 M/s. Al-Azhar Industries, Karachi
Vs
The Principal Appraiser, MCC Of Export, PMBQ, Karachi And 2 Others
Customs Act (IV of 1969)
3c, 3(1), 32, 130, 131, 179
2020 PTD 1119
Lahore High Court 2020 MESSRS WALI TRADERS
Vs
ASSISTANT COLLECTOR CUSTOMS AND OTHERS
Customs Act, 1969
15,16,156(1)(14),181,196(1)
2020 PTD 1130
CUSTOMS APPELLATE TRIBUNAL 2020 COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR OF CUSTOMS
Vs
MESSRS M. SALEEM ENGINEERING WORKS AND ANOTHER
Customs Act (IV of 1969)
14, 14A, 32, 56(1), 194(3), 194-A(5)
2020 PTD 1135
Balochistan High Court 2020 M/S SHABAN STEEL INDUSTRY THROUGH AUTHORIZED ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND OTHERS
Customs Act (IV of 1969)
27-A
2020 PTD 594
Customs Appellate Tribunal 2020 MESSRS BUSINESS COMMUNICATION, KARACHI AND ANOTHER
Vs
THE DEPUTY COLLECTOR, CUSTOMS INTELLIGENCE UNITS, MCC OF PMBQ, KARACHI AND 2 OTHERS
Customs Act, 1969
2(kka), 2(s), 3, 3A, 3DD, 9, 10, 25, 25A, 26, 26A, 32, 32(1(2), 79, 80, 83, 156, 168(1), 179, 180, 186, 186(1), 193, 193A, 195, 198, 202, 207, 208, 209, 223
2020 PTD 172
Lahore High Court 2020 STANDARD MANUFACTURING COMPANY (PVT.) LIMITED
Vs
COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
156(1)(10A), 194, 194B, 196
2020 PTD 269
Sindh High Court 2020 MIR JEEAND BADINI THROUGH SPECIAL ATTORNEY
Vs
MODEL COLLECTORATE OF CUSTOM APPRAISEMENT THROUGH COLLECTOR AND 6 OTHERS
Import Policy Order, 2016
Para 4
2020 PTD 213
Sindh High Court 2020 MOIN JAMAL ABBASI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS
Customs Act (IV of 1969)
19, 223, First Schedule
2020 PTD 660
CUSTOMS APPELLATE TRIBUNAL 2020 M/S FAIR TRADING COMPANY
Vs
ADDITIONAL COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
25, 32, 32(1)(2), 32(A), 79, 171
2020 PTD 2069
Sindh High Court 2020 MESSRS PRIME ENTERPRISES THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, FEDERAL BOARD OF REVENUE, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
25, 25-D, 81, 223
2020 PTD 1972
Sindh High Court 2020 THE COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
M/S AGRO CHEMICAL (PVT.) LTD
Customs Act (IV of 1969)
79, 104
2020 PTD 679
CUSTOMS APPELLATE TRIBUNAL 2020 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (PREVENTIVE) CUSTOMS HOUSE, PESHAWAR
Vs
BILAL HUSSAIN AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 17, 156(1)(8), 156(1)(89), 211
2020 PTD 1960
Customs Appellate Tribunal 2020 MESSRS K.B. CORPORATION AND ANOTHER
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 32, 32A, 79, 79(1), 80, 156(1), 156(14), 180, 207, 208, 209
2020 PTD 713
Sindh High Court 2020 QASIM INTERNATIONAL CONTAINER TERMINAL PAKISTAN LTD. THROUGH AUTHORIZED ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS
Customs Act (IV of 1969)
14A, 14A(1), 14A(2)
2020 PTD 1952
Peshawar High Court 2020 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
MUHAMMAD MASHHOOD and others
Customs Act (IV of 1969)-
2(s)(a), 2(s)(b), 156(1)(89), 156(1)(90), 164, 168, 187, 196
2020 PTD 1943
(2021)123 TAX 260
Customs Appellate Tribunal 2020 THE DIRECTOR, THROUGH DEPUTY DIRECTOR
Vs
M/S EKADA CORPORATION, KARACHI AND ANOTHER
Customs Act (IV of 1969)
3, 3DD, 4, 26A, 80, 83, 180, 193, 195
2020 PTD 573
Customs And Excise Appellate Tribunal 2020 MESSRS SYMBIOS PK, KARACHI
Vs
DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS FBR AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 3A, 9, 10, 16, 24-A, 80, 83, 156(1)(8), 156(1)(89), 156(2), 162, 163, 168, 177, 193A(3)
2020 PTD 1890
Customs Appellate Tribunal 2020 MESSRS A.S. AUTOS, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-VI, MCC OF APPRAISEMENT-WEST, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
3DD, 14(A), 26(2)A, 32(1)(2)(3)(A), 33, 79(1), 80, 83, 156(1), 180, 193, 194A(1), 195
2020 PTD 392
Customs Appellate Tribunal 2020 M/S. ORIENTAL FREIGHT LOGISTICS, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, MODEL COLLECTORATE OF CUSTOMS, APPRAISEMENT (WEST), CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 79, 80, 83, 156(1), 156(9), 156(14),209
2020 PTD 497
Customs Appellate Tribunal 2020 M/S. BLUE ENTERPRISES LAHORE
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, (GROUP-IV), MCC OF APPRAISEMENT-WEST, KARACHI AND ANOTHER
Customs Act (IV of 1969)
79(1), 223
2020 PTD 241
Lahore High Court 2019 MESSRS GULISTAN TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
32, 179
2019 PTD 353
Customs Appellate Tribunal 2019 MESSRS SAA IMPORT AND EXPORTS AND 4 OTHERS
Vs
THE DIRECTOR GENERAL AND ANOTHER
Customs Act (IV of 1969)
25, 25-A(3), 25-D, 32, 194-A
2019 PTD 365
Sindh High Court 2019 MESSRS AHMED CNG STATION
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND 4 OTHERS
Constitution of Pakistan, 1973
199
2019 PTD 463
120 TAX 400
Customs Appellate Tribunal 2019 M/S SHAUKAT SOAP AND GHEE INDUSTRIES (PVT) LIMITED, GUJRANWALA
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), GUJRANWALA
Customs Act (IV of 1969)
32, 156(1), 15612A, 302
2019 PTD 50
Customs Appellate Tribunal 2019 FATIMA INDUSTRIES (PVT.) LTD., KARACHI
Vs
DEPUTY COLLECTOR AND 2 OTHERS
Customs Act (IV of 1969)
25(1), 32, 45, 79, 166, Preamble
2019 PTD 469
CUSTOMS APPELLATE TRIBUNAL 2019 MESSRS EMRAN MOMIN TOKHI LTD.
Vs
THE PRINCIPAL APPRAISER AND 2 OTHERS
Customs Act, 1969
2(s),2(la),25A,32,32(1),32(2),32A,79,79(1),104,121,128,129,131,139,144,147,155(q),156(1)(64),168,180,194A(4),215,215(c)
2019 PTD 704
Supreme Court of Pakistan 2019 M/S. MUJAHID SOAP AND CHEMICAL INDUSTRIES (PVT) LTD
Vs
CUSTOMS APPELLATE TRIBUNAL, BENCH-I ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
179, 179(3)
2019 PTD 1961
Supreme Court of Pakistan 2019 SAMI PHARMACEUTICALS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act, 1969
19,31A
2019 PTD 718
Islamabad High Court 2019 ADDITIONAL COLLECTOR, MODEL CUSTOMS, COLLECTORATE OF CUSTOMS, ISLAMABAD
Vs
MESSRS SAFI AIRWAYS AND ANOTHER
Customs Act (IV of 1969)
79(1), 196
2019 PTD 565
120 TAX 364
Customs Appellate Tribunal 2019 M/S I.T. IMPEX, KARACHI
Vs
THE DIRECTOR GENERAL AND ANOTHER
Customs Act (IV of 1969)
25, 25-A, 25-D
2019 PTD 36
Lahore High Court 2019 MESSRS ROSHAN PACKAGES LIMITED, LAHORE THROUGH CHIEF EXECUTIVE OFFICER
Vs
CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
196, 196(5)
2019 PTD 575
Sindh High Court 2019 MUHAMMAD BABAR KHAN
Vs
THE STATE
Customs Act (IV of 1969)
32, 32(1)
2019 PTD 582
Lahore High Court 2019 KHALID MEHMOOD AND ANOTHER
Vs
CUSTOMS APPELLATE TRIBUNAL AND 3 OTHERS
Customs Act (IV of 1969)
194A, 196, 196(5)
2019 PTD 613
Customs Appellate Tribunal 2019 M/S. JIUZHOU HENGTONG MACHINERY, ISLAMABAD
Vs
ASSISTANT COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
2(a)(Kka), 25, 32, 79, 80
2019 PTD 66
Customs Appellate Tribunal 2019 MESSRS MASROOR HUSSAIN AND 4 OTHERS
Vs
DIRECTOR GENERAL OF P.C.A. AND 2 OTHERS
Customs Act (IV of 1969)
25, 32, 79, 79(1), 80, 83, 179, 193, 193(1), 194, 194(1), 194-A, 195, 198
2019 PTD 615
Customs Appellate Tribunal 2019 SHAFI ULLAH
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 139, 156(1)(8), 156(1)(89), 168, 179, 187
2019 PTD 739
Customs Appellate Tribunal 2019 UNIVERSAL AUTO ENGINEERING
Vs
THE DIRECTOR GENERAL AND 2 OTHERS
Customs Act (IV of 1969)
25, 25A, 25(1), 25(5), 25(6), 25(7), 25(8), 25(9)
2019 PTD 800
Customs Appellate Tribunal 2019 MUHAMMAD RASHEED
Vs
THE COLLECTOR OF CUSTOMS, MCC, PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
2(s)(iii), 16, 17, 156(1)(8)(89), 168
2019 PTD 106
Customs Appellate Tribunal 2019 MESSRS PAK INTERNATIONAL
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
2(a), 25, 32, 79, 79(1), 80, 83, 168(1), 179, 180, 186, 193, 195
2019 PTD 834
Customs Appellate Tribunal 2019 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
TAWAB JAN AND ANOTHER
Customs Act (IV of 1969)
2(s)(ii), 16, 156(1)(8)(89), 157, 168
2019 PTD 876
Sindh High Court 2019 KARACHI TUBES MILLS (PVT.) LTD. THROUGH DULY AUTHORIZED OFFICER, LAHORE AND 48 OTHERS
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION/CHAIRMAN, ISLAMABAD AND 3 OTHERS
Customs Act, 1969
19-A,33
2019 PTD 1723
Customs Appellate Tribunal 2019 ZARTAN KHAN
Vs
THE COLLECTOR OF CUSTOMS/(APPEALS), PESHAWAR
Customs Act (IV of 1969)
2(s), 16, 156(1)(8)(89)
2019 PTD 125
Supreme Court of Pakistan 2019 COLLECTOR OF CUSTOMS, LAHORE
Vs
UMAR KHAN
Customs Act (IV of 1969)
196(1), 196(10)
2019 PTD 1000
(2020) 121 TAX 5
Customs Appellate Tribunal 2019 M/S. INAYAT INTERNATIONAL TRADING CO., PESHAWAR
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND ANOTHER
Customs Act (IV of 1969)
18, 25
2019 PTD 135
Lahore High Court 2019 IBRAHIM
Vs
CUSTOMS APPELLATE TRIBUNAL AND 2 OTHERS
Customs Act (IV of 1969)
156, 156(1), 157, 157(2), 196
2019 PTD 1003
120 TAX 138
Customs Appellate Tribunal 2019 M/S. GADOON TEXTILE MILLS LTD.
Vs
COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE, PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
18, 18(2)(6), 19, 30, 32(3A), 156(1)(10-A)(14), 179
2019 PTD 1006
Customs Appellate Tribunal 2019 NAZAR MUHAMMAD
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
157, 168, 201
2019 PTD 147
Customs Appellate Tribunal 2019 BADAR COMPUTER ENTERPRISES
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS
Customs Act (IV of 1969)
186, 179, 168, 180, 83 & 80
2019 PTD 1045
Supreme Court of Pakistan 2019 AGRO TRACTORS (PRIVATE) LIMITED
Vs
FECTO BELARUS TRACTORS LIMITED, KARACHI AND OTHERS
Customs Act (IV of 1969)
19
2019 PTD 156
Lahore High Court 2019 M/S AH TEXTILES
Vs
THE DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR AND 4 OTHERS
Customs Act (IV of 1969)
168, 196
2019 PTD 1088
(2020) 121 TAX 456
2019 PLJ 60
Customs Appellate Tribunal 2019 M/S. LUCKY CEMENT LIMITED, PESHAWAR
Vs
THE SUPERINTENDENT CUSTOMS REBATE, PESHAWAR AND ANOTHER
Customs Act, 1969
21(c), 131
2019 PTD 1090
Customs Appellate Tribunal 2019 DEPUTY COLLECTOR OF CUSTOMS, KARACHI
Vs
M/S. MUNEEB STEEL, LAHORE AND ANOTHER
Customs Act (IV of 1969)
19-A, 33, 81
2019 PTD 165
Supreme Court of India 2019 COLLECTOR OF CUSTOMS
Vs
MESSRS FAISAL ENTERPRISES
Customs Act (IV of 1969)
25(1), 25(5), 25(6), 25(7), 25(8), 25(9)
2019 PTD 1776
Customs Appellate Tribunal 2019 KHYBER TEA AND FOOD COMPANY, PESHAWAR AND 2 OTHERS
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 156(1)(8)(89), 168, 179
2019 PTD 173
Customs Appellate Tribunal 2019 Messrs HASSAN INTERNATIONAL, FAISALABAD
Vs
The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
2(kka), 2(s), 3A, 3DD, 9, 10, 25, 25A, 26, 26A, 32, 32A(d)(e), 45, 79, 79(1), 80, 83, 156(1), 168((1), 179, 180, 186, 186(1), 193, 193A, 194A, 195, 198, 202
2019 PTD 1129
Customs Appellate Tribunal 2019 M/S HAFEEZ MOTOR STORE AND ANOTHER
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
3DD, 26A, 29, 32, 32(2), 79(1), 80, 83, 131, 155Q, 179, 180, 193, 194A, 195, 205, 215
2019 PTD 187
Sindh High Court 2019 M/S BRONX INTERNATIONAL THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 3 OTHERS
Customs Act (IV of 1969)
193
2019 PTD 1230
Customs Appellate Tribunal 2019 MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
26A, 32, 32(2), 80, 83, 156(1)(14), 180, 193, 195, 202
2019 PTD 1242
Customs Appellate Tribunal 2019 MESSRS AL-AMNA INTERNATIONA
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS, FBR-KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
18, 32, 80, 83, 180, 193, 195, 202
2019 PTD 212
Customs Appellate Tribunal 2019 The COLLECTOR OF CUSTOMS, PESHAWAR
Vs
M/S JANS BUILDERS, PESHAWAR
Imports and Exports (Control) Act (XXXIX of 1950)
3
2019 PTD 1266
Sindh High Court 2019 MESSRS GLOBAL TRADE LINK AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS
Customs Act (IV of 1969)
25-A, 25-B, 25-C, 32, 79
2019 PTD 1308
120 TAX 231
Customs Appellate Tribunal 2019 MESSRS DEANS INDUSTRIES
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION) AND ANOTHER
Customs Act (IV of 1969)
3-DD, 25, 32, 79, 80, 156, 180
2019 PTD 281
Islamabad High Court 2019 MESSRS NAYATEL (PVT.) LTD.
Vs
APPELLATE TRIBUNAL CUSTOMS, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
194, 196
2019 PTD 288
CUSTOMS APPELLATE TRIBUNAL 2019 MUHAMMAD TAHIR
Vs
THE COLLECTOR OF CUSTOMS (APPEAL), MCC, PESHAWAR AND ANOTHER
Customs Act, 1969
2(S),16,82,139, 156(1)(8)(9) (70)(89)(90),168,171
2019 PTD 2255
Customs Appellate Tribunal 2019 IMRAN KHAN AND 2 OTHERS
Vs
DEPUTY DIRECTOR, INTELLIGENCE AND INVESTIGATION-FBR, MULTAN AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 17, 156(1)89(i), 168, 171, 180
2019 PTD 1326
Customs Appellate Tribunal 2019 M/S EKADA CORPORATION, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-II, MCC OF PMBQ, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25-A, 79(1), 223
2019 PTD 1506
Customs Appellate Tribunal 2019 M/S ZAINAB ENTERPRISES, KARACHI AND ANOTHER
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF VALUAION, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25(1)(5)(6), 25-A, 25-D, 80, 81, 81(1)(5), 193-A
2019 PTD 1519
Customs Appellate Tribunal 2019 M/S AL-HIRA INTERNATIONAL, FAISALABAD
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-IV, MCC OF APPRAISEMENT WEST, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32, 32A, 156, 198
2019 PTD 1537
Customs Appellate Tribunal 2019 THE COLLECTOR OF CUSTOMS, MCC (PREVENTIVE), LAHORE THROUGH ASSISTANT COLLECTOR OF CUSTOMS, AFU, LAHORE
Vs
MESSRS MUBARAK VISION, LAHORE AND OTHERS
Customs Act (IV of 1969)
19, 20
2019 PTD 1555
Customs Appellate Tribunal 2019 MESSRS STAR ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF P.C.A., KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
3DD, 26A, 79(1), 80, 83, 143, 156(1)(14), 180, 182, 193, 193A, 195
2019 PTD 1567
Peshawar High Court 2019 MUHAMMAD SALAM
Vs
THE STATE AND ANOTHER
Customs Act (IV of 1969)
19
2019 PTD 1595
Sindh High Court 2019 MUHAMMAD AMUR SAEED AND 7 OTHERS
Vs
MODEL CUSTOMS COLLECTORATE OF CUSTOMS (EAST) AND 7 OTHERS
Customs Act, 1969
14A,25A,218
2016 PTD 2910
Sindh High Court 2019 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS (LAW), KARACHI
Vs
MESSRS MUHAMMAD TAHIR CONSTRUCTION COMPANY, LORALAI
Customs Act (IV of 1969)
196
2019 PTD 1599
Sindh High Court 2019 IKRAM ULLAH AND 19 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION)/CHAIRMAN, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
80, 252
2019 PTD 1702
121 TAX 261
2019 PTCL 675
Balochistan High Court 2019 THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, QUETTA
Vs
MESSRS AL-HABIB ENTERPRISES AND ENGINEERING AND OTHERS
Customs Act (IV of 1969)
16, 32(2)(1), 32A, 80, 83, 156(1), 193, 196
2019 PTD 1712
121 TAX 94
2019 PTCL 604
Sindh High Court 2019 COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN
Vs
CUSTOMS APPELLATE TRIBUNAL, BENCH-I, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 156(1)89, 157 , 157(2), 171, 187, 196
2019 PTD 1716
Customs Appellate Tribunal 2019 M/S. AZIZ IMPEX, KARACHI AND OTHERS
Vs
ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
3DD, 32, 32A, 79, 80, 83, 121, 156(1), 179, 179(1)(iv), 180, 193, 193A, 195, 202, 223
2019 PTD 1786
Sindh High Court 2019 MESSRS SKY OVERSEAS THROUGH AUTHORIZED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 4 OTHERS
Customs Rules, 2001
R. 107, 107(a)
2019 PTD 1964
Customs Appellate Tribunal 2019 MESSRS MANSOOR ISRAR LTD., AFGHANISTAN
Vs
THE PRINCIPAL APPRAISER, DIRECTORATE GENERAL OF TRANSIT TRADE, KARACHI AND ANOTHER
Customs Act (IV of 1969)-
1, 79(1), 128, 129, 156(1), 156(64)
2019 PTD 2004
Sindh High Court 2019 K-ELECTRIC LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY TO THE GOVERNMENT OF PAKISTAN AND 4 OTHERS
Customs Act (IV of 1969)
202
2019 PTD 2021
2020 PTCL 110
Customs Appellate Tribunal 2019 HIDAYAT ULLAH
Vs
ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION), MCC, PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 17, 168
2019 PTD 2045
Customs Appellate Tribunal 2019 MESSRS KHYBER TEA AND FOODS COMPANY, PESHAWAR
Vs
THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 17, 19, 25, 156(1)(8)(89), 157, 158, 171, 179(iii), 180
2019 PTD 2092
Customs Appellate Tribunal 2019 DIN MAMAMIN AND ANOTHER
Vs
THE COLLECTOR OF CUSTOMS, PESHAWAR
Customs Act (IV of 1969)
2(s), 16, 17, 156(1)(8)(89), 168
2019 PTD 2202
Customs Appellate Tribunal 2019 MUHAMMAD SALMAN SAMANA
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION-I), KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 32, 139, 156, 156(1)(8)(9)(70), 194-A
2019 PTD 2224
Customs Appellate Tribunal 2019 AZIMULLAH AND ANOTHER
Vs
THE COLLECTOR CUSTOMS, MCC, PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 16, 157
2019 PTD 2248
Customs Appellate Tribunal 2019 MESSRS 99-STAR CORPORATION, LAHORE AND 3 OTHERS
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, MCC, LAHORE AND OTHERS
Customs Act (IV of 1969)
15, 16, 32, 181
2019 PTD 2284
Customs Appellate Tribunal 2019 MUHAMMAD ASLAM
Vs
COLLECTOR OF CUSTOMS (APPEALS), ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
16, 156(1)(9)(90)
2019 PTD 2310
Customs Appellate Tribunal 2019 PAKISTAN CYCLE INDUSTRIAL COOPERATIVE SOCIETY, LAHORE
Vs
COLLECTOR OF CUSTOMS, LAHORE AND OTHERS
Customs Act (IV of 1969)
25, 32
2019 PTD 2325
Sindh High Court 2019 DIRECTOR GENERAL CUSTOMS VALUATION AND ANOTHER
Vs
MESSRS AL-AMIN CERA
Customs Act (IV of 1969)
25-A, 25-A(3), 25-D, 194
2019 PTD 301
Appellate Tribunal Inland Revenue 2019 MESSRS MOBILE AUTOS
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
25(2)(b)(iii), 156, 198, First Schedule
2019 PTD 317
Sindh High Court 2019 UMER SPINNING MILLS (PVT.) LIMITED AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
217
2019 PTD 347
Customs And Excise Appellate Tribunal 2018 M/s MOEEDS INDUSTRIES, PESHAWAR
Vs
The DEPUTY DIRECTOR CUSTOMS, LAHORE and 2 others
Customs Act (IV of 1969)
32, 33
2018 PTD 2508
Customs And Excise Appellate Tribunal 2018 MESSRS NICE TRADERS, GUJRANWALA
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25, 25-A, 25-D, 80, 81, 194-A
2018 PTD 2500
CUSTOMS APPELLATE TRIBUNAL 2018 M/S AARIJ STEEL CORPORATION, KARACHI
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND ANOTHER
Customs Act (IV of 1969)
16, 27-A, 32, 79
2018 PTD 2488
CUSTOMS APPELLATE TRIBUNAL 2018 USMAN
Vs
THE ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION), PESHAWAR AND OTHERS
Customs Act (IV of 1969)
2(s), 16, 156, 157
2018 PTD 2485
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS SPATCOS, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS (R&D) AND 2 OTHERS
Customs Act (IV of 1969)
25, 25-A, 32, 32(2)
2018 PTD 2475
CUSTOMS APPELLATE TRIBUNAL 2018 COLLECTOR OF CUSTOMS
Vs
M/S SPORTS ONE INTERNATIONAL TRADING COMPANY AND ANOTHER
Customs Act (IV of 1969)
25, 81
2018 PTD 2471
CUSTOMS APPELLATE TRIBUNAL 2018 MESSR DOGAR TRADERS THROUGH PROPRIETOR
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
32, 79, 156(1)(14), 181
2018 PTD 2461
CUSTOMS APPELLATE TRIBUNAL 2018 M.I. TRADERS, LAHORE
Vs
DIRECTOR, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25(5)(6), 25-A, 25-D, 194-A, 195
2018 PTD 2437
CUSTOMS APPELLATE TRIBUNAL 2018 DEENS SONS
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25-A, 25-D, 80
2018 PTD 2418
CUSTOMS APPELLATE TRIBUNAL 2018 BBJ PIPE INDUSTRIES LTD.
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION-II) AND ANOTHER
Customs Act (IV of 1969)
32, 79, 80, 162, 163, 168, 171
2018 PTD 2372
CUSTOMS APPELLATE TRIBUNAL 2018 ASSISTANT COLLECTOR OF CUSTOMS, AFU, AIRPORT, LAHORE
Vs
The COLLECTOR OF CUSTOMS (APPEALS), LAHORE and another
Customs Act (IV of 1969)
19
2018 PTD 2353
CUSTOMS APPELLATE TRIBUNAL 2018 COLLECTOR OF CUSTOMS THROUGH COLLECTOR OF CUSTOMS AND 2 OTHERS
Vs
MESSRS BYCO PETROLEUM PAKISTAN LTD. AND ANOTHER
Customs Act (IV of 1969)
19, 32, 32(2)(3), 195
2018 PTD 2335
CUSTOMS APPELLATE TRIBUNAL 2018 MUHAMMAD ASLAM
Vs
SPS, ASO, NMB WHARF, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 17, 156, 157
2018 PTD 2324
CUSTOMS APPELLATE TRIBUNAL 2018 M/S SANGERWAL COSMETICS
Vs
THE COLLECTOR (ADJUDICATION-I) MCC - ADJUDICATION-I AND ANOTHER
Customs Act (IV of 1969)
25, 25-A, 32, 79-A, 194-A
2018 PTD 2305
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS JAMIL BROTHERS
Vs
THE COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
80, 83, 179, 193, 195
2018 PTD 2282
CUSTOMS APPELLATE TRIBUNAL 2018 M/S REHMAN TRADERS, HYDERABAD
Vs
THE AUDIT OFFICER (FAT-VK) AND 3 OTHERS
Customs Act (IV of 1969)
25, 25-A, 29, 79, 80, 83
2018 PTD 2274
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. ROHAIL ENTERPRISES, KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS ADJUDICATIONII, KARACHI AND ANOTHER
Customs Act, 1969
25,32,32(1),32(2),79,79(1),80,194A
2018 PTD 924
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS SHAHBAZ ENTERPRISES
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE AND ANOTHER
Customs Act (IV of 1969)
16, 79, 80
2018 PTD 2220
CUSTOMS APPELLATE TRIBUNAL 2018 FAIR MARKETING PAKISTAN AND OTHERS
Vs
DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION AND ANOTHER
Customs Act (IV of 1969)
25, 25-A, 25-D, 25(7), 32, 194-A
2018 PTD 2195
CUSTOMS APPELLATE TRIBUNAL 2018 M/s. State Corporation Customs Clearing Agents, Lahore.
Vs
Superintendent of Customs, DFGS, Thokar Niaz Baig, Lahore and another.
Customs Act, 1969
32,77,156(1),156(14)
2018 PTD 982
2016 PTCL 643
CUSTOMS APPELLATE TRIBUNAL 2018 COLLECTOR OF CUSTOMS
Vs
MESSRS TABANI TRADERS AND OTHERS
Customs Act (IV of 1969)
32(3), 79, 80, 83, 179, 193, 195
2018 PTD 2191
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. NOOR BROTHERS, LAHORE
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATIONI), KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 79, 80, 156(1)(14) & 194-A
2018 PTD 1013
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS TARIQ AUTO TRADERS, KARACHI
Vs
ASSISTANT DIRECTOR DIRECTORATE GENERAL OF PCA AND 2 OTHERS
Customs Act (IV of 1969)
25, 25-A, 26-A, 80, 83
2018 PTD 2132
CUSTOMS APPELLATE TRIBUNAL 2018 AMIN INTERNATIONAL TRADING COMPANY, PESHAWAR AND OTHER
Vs
SUPERINTENDENT, INTELLIGENCE AND INVESTIGATIONFBR, LAHORE AND OTHER
Customs Act, 1969
2(b)(o),3,80,83,195
2018 PTD 1260
2016 PTCL 793
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE, PESHAWAR
Vs
DIRECTOR CUSTOMS INTELLIGENCE AND INVESTIGATION, PESHAWAR AND 4 OTHERS
Customs Act (IV of 1969)
2(s), 6, 16, 156, 157, 168
2018 PTD 2066
Sindh High Court 2018 MESSRS GMSA INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
DEPUTY COLLECTOR OF CUSTOMS (R&D) AND 3 OTHERS
Customs Act (IV of 1969)
26-A, 32, 79, 80, 83
2018 PTD 2013
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS TRACKING WORLD (PVT.) LTD., LAHORE
Vs
COLLECTORATE OF CUSTOMS, MCC OF APPRAISEMENT-WEST, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32, 79, 80, 168, 168(1), 179, 180,186, 193, 195
2018 PTD 1991
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS NICE TRADERS, GUJRANWALA
Vs
THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI
Customs Act (IV of 1969)
25, 25(1), 25-A, 25-A(1), 25-D
2018 PTD 1947
CUSTOMS APPELLATE TRIBUNAL 2018 DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR, LAHORE AND ANOTHER
Vs
GUL ALAM AND OTHERS
Customs Act (IV of 1969)
2(s), 2(s)(ii), 16, 156(1)(89), 157, 168, 181
2018 PTD 1938
CUSTOMS APPELLATE TRIBUNAL 2018 THE COLLECTOR OF CUSTOMS, MCC (APPRAISEMENT), LAHORE AND ANOTHER
Vs
MESSRS ADVANCE ENERGIES, GULBERG, LAHORE C.A. NO.02/LB OF 2016, DECIDED ON 22ND MAY, 2017.
Customs Act (IV of 1969)
19, 20, Vth Schedule
2018 PTD 1925
CUSTOMS APPELLATE TRIBUNAL 2018 DEPUTY COLLECTOR OF CUSTOMS (IMPORTS), MODEL CUSTOMS COLLECTORATE, FAISALABAD
Vs
Messrs E.R. BROTHERS, FAISALABAD and another
Customs Act (IV of 1969)
15, 16, 17
2018 PTD 1916
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS CAREWELL TRADERS, KARACHI AND 14 OTHERS
Vs
DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25(1), 25(1)(d), 25(5), 25(5)(d), 25(6), 25(7), 25(9), 25-A, 25-A(3), 25-A(4), 25-D, 81
2018 PTD 1903
Lahore High Court 2018 DIRECTOR INTELLIGENCE AND INVESTIGATION-FBR
Vs
SHAMRAIZ KHAN AND OTHERS
Customs Act (IV of 1969)
194, 194C, 194-C(3)(4), 194C(3A), 194C(4), 194C(4)(a),194C(c), 194(C)(b), 196, 196(5)
2018 PTD 1897
(2019)119 TAX 277
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. IMK TRADERS AND 9 OTHERS
Vs
THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25(1), 25(5), 25(6), 25(7), 25-A, 25-D, 194A(4)
2018 PTD 1860
Peshawar High Court 2018 MESSRS GOKUL. S. ARORA PROPRIETOR G.N. TEXTILE (PVT.) LTD. THROUGH ATTORNEY
Vs
GOVERNMENT OF PAKISTAN THROUGH CHAIRMAN (REVENUE DIVISION) FBR ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
128, 129, 186(11), 202
2018 PTD 1856
(2019)119 TAX 285
2019 PTCL 292
2018 PLJ 211
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS WASEEM BROTHERS, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 32-A, 32(1), 32(2), 32(3A), 156(1), 156(9), 156(14)
2018 PTD 1846
Sindh High Court 2018 MESSRS MAROSH AND 24 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS
Customs Act (IV of 1969)
18, 18(1), 18(2), 19, First Schedule
2018 PTD 1787
2018 PTCL 603
CUSTOMS APPELLATE TRIBUNAL 2018 THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI
Vs
THE RANGEELA INTERNATIONAL 43-G, GULBERG II, LAHORE AND ANOTHER
Customs Act (IV of 1969)
32, 32(1)(2), 79, 79(1), 156(1), 179, 194-A
2018 PTD 1774
Lahore High Court 2018 MESSRS ZAINAB OF (PVT.) LIMITED THROUGH GENERAL MANAGER
Vs
CUSTOMS APPELLATE TRIBUNAL, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
13(3), 179, 179(1), 194-A, 195
2018 PTD 1742
(2019)119 TAX 302
Peshawar High Court 2018 BHUTTO KHAN AND 4 OTHERS
Vs
INSPECTOR-GENERAL OF POLICE KHYBER PAKHTUNKHWA, PESHAWAR AND 4 OTHERS
Customs Act (IV of 1969)
19
2018 PTD 1716
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS CHIEF AUTO CENTRE (PVT.) LTD., LAHORE AND ANOTHER
Vs
COLLECTORATE OF CUSTOMS, ADJUDICATION-I, KARACHI AND ANOTHER
Customs Act (IV of 1969)
16, 79(1), 181, 194-A, 195-B
2018 PTD 1705
CUSTOMS APPELLATE TRIBUNAL 2018 SHAKIR JAN
Vs
COLLECTOR OF CUSTOMS, PESHAWAR
Customs Act (IV of 1969)
2(s), 16, 17, clauses (8) and (89) of subsection (1) of Section 156
2018 PTD 1702
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER
Vs
DEPUTY COLLECTOR OF CUSTOMS, GROUP-III, MCC OF APPRAISEMENT WEST, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25, 25-A, 32, 79, 156(1))14)
2018 PTD 1685
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS AG INTERNATIONAL, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS (R&D), MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (EAST), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32, 79, 79(1), 80, Clause 9 of section 156, 179, 180, 186,
2018 PTD 1669
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS FRIENDS, LAHORE
Vs
DEPUTY COLLECTOR OF CUSTOMS (GROUP-VI), MCC OF APPRAISEMENT-EAST, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(a), 25, 26-A, 26-B, 32, 32(3A), 79, 80, 83, 83(3), 179, 193, 195
2018 PTD 1648
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS JAMIL BROTHERS, MULTAN
Vs
COLLECTOR OF CUSTOMS, MCC - ADJUDICATION-I, KARACHI AND ANOTHER
Customs Act (IV of 1969)
15, 16, 32, 32(1)(2), 79, 156(1)(14)(74), 181
2018 PTD 1607
Anti-Dumping Appellate Tribunal 2018 MESSRS SIDDIQSONS TINPLATE LTD.
Vs
NATIONAL TARIFF COMMISSION AND 2 OTHERS
Anti Dumping Duties Ordinance, 2015
18,20,23,24,27,37,39,43,70
2018 PTD 1831
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS ALPHA DAIRIES (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, MCC, (ADJUDICATION-I), KARACHI
Customs Act (IV of 1969)
25, 25(4), 25-A, 25-A(2), 26, 32, 32(1)(2), 79, 80, 80(2), 80(3), 193, 194(A), 195, 202, clause (14) of section 156(1),
2018 PTD 1587
Customs, Federal Excise and Sales Tax Appellate Tribunal 2018 DIRECTOR OF POST CLEARANCE AUDIT THROUGH DEPUTY DIRECTOR (CUSTOMS), KARACHI
Vs
MESSRS AL-FATEH ENTERPRISES, BAHAWALPUR AND OTHERS
Customs Act (IV of 1969)
25, 25-A, 25(2)(A), 32, 32(1)(2)(3A) , 79, 80, 194-A(4),
2018 PTD 1565
Sindh High Court 2018 DEWAN STEEL MILLS THROUGH AUTHORIZED REPRESENTATIVE AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD AND OTHERS
Anti Dumping Duties Ordinance, 2015
20,20(2)(b),21,22,31,33,70,70(2)
2018 PTD 668
2018 PTCL 751
2019 PTD 1387
Gilgit-Baltistan Chief Court 2018 QAISER
Vs
The STATE
Customs Act, 1969
156(1)(8)(89),185-F
2018 PTD 1961
Sindh High Court 2018 SEARLE IV SOLUTION (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN and others
Customs Act (IV of 1969)
80, 217(2)

(2018)118 TAX 443
2019 PTCL 10
2018 SCMR 1444
Sindh High Court 2018 HAJI IHSAN ULLAH
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 4 OTHERS
Customs Act (IV of 1969)
25(6)
2018 PTD 1419
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS FUSION GLOBAL SOURCING (PVT.) LTD., FAISALABAD
Vs
ASSISTANT DIRECTOR, POST CLEARANCE AND 3 OTHERS
Customs Act (IV of 1969)
26-A, 32, 79, 80, 83, 156(1)(14)
2018 PTD 1273
Islamabad High Court 2018 MESSRS AIMNAZ (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF LAW, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS
Anti Dumping Duties Ordinance, 2015
3
2018 PTD 1966
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS SIKANDAR AND CO., KARACHI AND 2 OTHERS
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
3-DD, 26-A, 32, 79, 80, 83
2018 PTD 1225
2018 MUHAMMAD SALEEM BIKIYA THROUGH Attorney and 14 others
Vs
PAKISTAN through Secretary Ministry of Commerce and another
Anti Dumping Duties Ordinance, 2015
3,4,5,10,20,25,26,78
2018 PTD 2026
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS EASTERN CONSTRUCTION COMPANY
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, MCC OF APPRAISEMENT-WEST, CUSTOM HOUSE, KARACHI
Customs Act (IV of 1969)
2(a), 4, 16, 32, 79, 80, 179
2018 PTD 1170
CUSTOMS APPELLATE TRIBUNAL 2018 MUHAMMAD YOUNAS
Vs
SUPERINTENDENT, CUSTOMS INTELLIGENT AND INVESTIGATION, FAISALABAD AND OTHERS
Customs Act (IV of 1969)
2(s), 16, 18, 156(1), 156(89), 157, 168, 178
2018 PTD 1056
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. KOKOZ INTERNATIONAL CORP. THROUGH OFFICE BEARING NO. 707 AND OTHERS
Vs
THE DIRECTOR GENERAL, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25, 25-A, 25-A(1), 25-A(3), 25-D, 194-A
2018 PTD 1032
Supreme Court of Pakistan 2018 FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, .FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS
Vs
MESSRS HORIZON INTERNATIONAL, KARACHI AND OTHERS
Customs Act (IV of 1969)
26(1), 26, 79, 79(1)(a) , 155-M
2018 PTD 1403
(2018)118 TAX 310
2018 SCMR 960
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. CLOVER PAKISTAN LIMITED, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI
Customs Act (IV of 1969)
19, 19-A, 20, 79, 80
2018 PTD 954
Islamabad High Court 2018 PAKISTAN TELECOMMUNICATION COMPANY LIMITED THROUGH GENERAL MANAGER
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR RAWALPINDI THROUGH ASSISTANT DIRECTOR AND ANOTHER
Customs Act (IV of 1969)
2(rr), 32, 79, 80, 168(1)
2018 PTD 946
CUSTOMS APPELLATE TRIBUNAL 2018 M/S. GAS AND OIL PAKISTAN (PVT.) LIMITED THROUGH GENERAL MANAGER OPERATIONS
Vs
THE CUSTOMS APPELLATE TRIBUNAL, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 156(2), 171, 178, 196, 186(5)
2018 PTD 917
2018 PTCL 809
CUSTOMS APPELLATE TRIBUNAL 2018 COLLECTOR OF CUSTOMS, KARACHI
Vs
M/S. SHUJABAD AGRO INDUSTRIES (PVT.) LIMITED, KARACHI AND ANOTHER
Customs Act (IV of 1969)
29, 80, 81, 88(5), 193, 195
2018 PTD 882
Supreme Court of Pakistan 2018 STATE THROUGH DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, (CUSTOMS AND EXCISES), KARACHI
Vs
HAJI NABI BUX AND OTHERS
Customs Act (IV of 1969)
196
2018 PLD 837
Balochistan High Court 2018 NOOR ALI
Vs
ASSISTANT COLLECTOR (AFU) AND ANOTHER
Customs Act (IV of 1969)
15, 16, 156(1), 156(1)(8), 156(1)(89), 156(1)(90), 171, 196
2018 PTD 816
(2018)118 TAX 519
Islamabad High Court 2018 MESSRS HASHTNAGAR ARMS AND AMMUNITION DEALERS THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, PAK SECRETARIAT, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
79, 80, 81, 83, 179
2018 PTD 795
(2019)119 TAX 470
CUSTOMS APPELLATE TRIBUNAL 2018 LAIQ
Vs
ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION), PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 17, 156(1)(8), 156(89), 168, 194-A
2018 PTD 792
CUSTOMS APPELLATE TRIBUNAL 2018 MUHAMMAD RAFIQUE
Vs
SUPERINTENDENT INTELLIGENCE AND INVESTIGATION-FBR, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
2(s), 16, 157, 168, 168(1)
2018 PTD 756
118 TAX 362
2018 PTCL 474
2018 CLC 733
Sindh High Court 2018 UMER SPINNING MILLS (PVT.) LIMITED & OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
217

2018 PTCL 742
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS KHYBER TEA AND FOOD COMPANY, KATCHERY GATE, PESHAWAR
Vs
COLLECTOR OF CUSTOMS (APPEALS), MODEL CUSTOMS COLLECTORATE, PESHAWAR AND 2 OTHERS
Customs Act, 1969
2(s), 25D, 16, 17, 26, 80,156(1) (8), 157, 168, 180(c), 195(1) & 208(2)
2018 PTD 726
CUSTOMS APPELLATE TRIBUNAL 2018 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF EXPORTS
Vs
MESSRS ASCO INTERNATIONAL (PVT.) LTD. AND ANOTHER
Customs Act (IV of 1969)
3-DD, 26-A, 32(3A), 194A, 194A(1)
2018 PTD 700
CUSTOMS APPELLATE TRIBUNAL 2018 MESSRS MSMS TRADING COMPANY, KARACHI
Vs
ASSISTANT COLLECTOR OF CUSTOMS, AFU, MCC AND 2 OTHERS
Customs Act (IV of 1969)
2(a), 3-DD, 26-A, 80, 83, 179, 179(1), 180, 193, 195
2018 PTD 638
Sindh High Court 2018 DIRECTOR GENERAL CUSTOMS VALUATION AND ANOTHER
Vs
M/S. AL-AMIN CERA.
Customs Act (IV of 1969)
25A, 25D

2018 PTCL 636
Inland Revenue Appellate Tribunal 2018 M/S ZAIN ENTERPRISES, KARACHI & ANOTHER
Vs
DIRECTOR, DIRECTORATE GENERAL OF VALUATION & 2 OTHERS
Customs Act (IV of 1969)
80, 80(3), 193A(3), 233
2018 PTD 591
CUSTOMS APPELLATE TRIBUNAL 2018 M/S MIAN SHAFIQ BUSINESS INTERNATIONAL
Vs
DEPUTY COLLECTOR (APPRAISEMENT WEST) AND ANOTHER
Customs Act (IV of 1969)
15, 16, 25, 32, 32A, 32(1), 32(2), 79(1), 179, 181, 194-A
2018 PTD 580
Inland Revenue Appellate Tribunal 2018 MESSRS TOWN CRIER (PVT.) LIMITED, FAISALABAD
Vs
THE C.I.R., R.T.O., FAISALABAD
Customs Act (IV of 1969)
139
2018 PTD 552
CUSTOMS APPELLATE TRIBUNAL 2018 M/S ARIF ASSOCIATES & ANOTHER
Vs
PRINCIPAL APPRAISER & OTHERS
Customs Act (IV of 1969)
3, 32, 127, 128, 129, 156, 156(1), 156(63), 156(64), 157, 168, 179, 180, 207, 208, 209, 215
2018 PTD 511
CUSTOMS APPELLATE TRIBUNAL 2018 NAUMAN KHAN
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, LAHORE & 2 others
Customs Act (IV of 1969)
2(s), 16, 157, 168, 194-A
2018 PTD 495
CUSTOMS APPELLATE TRIBUNAL 2018 MUBASHIR ENTERPRISES, KARACHI
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE APPRAISEMENT (WEST) CUSTOMS HOUSE, KARACHI & 2 OTHERS
Customs Act (IV of 1969)
25, 32(5)(e), 79, 80 & First Schedule, R.2(a)
2018 PTD 460
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
Dr. NAZIR ASHRAF LAGHARI
Customs Act (IV of 1969)
196(5)
2018 PTD 453
Supreme Court of Pakistan 2017 COLLECTOR OF CUSTOMS APPRAISEMENT, COLLECTORATE, CUSTOMS HOUSE, KARACHI
Vs
MESSRS GUL REHMAN, PROPRIETOR MESSRS G. KIN ENTERPRISES, GHAZALI STREET, NASIR ROAD, SIALKOT
Customs Act, 1969
19A,33,33(1),33(3),Proviso
2017 PTD 622
115 TAX 251
2017 PTCL 130
2017 SCMR 339
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS SUNRISE CORPORATION
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONFBR AND 3 OTHERS
Customs Act, 1969
32,79,80,83,158,171,179,180,186,194A,156(1),156(4),156(45)
2017 PTD 244
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS NUZZER PHARMACUTICAL AND NUTRITIONS
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act, 1969
25A,32,80,81,83,194A(4),198
2017 PTD 221
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS HERO TEA AND FOOD COMPANY, RAMPURA GATE, PESHAWAR
Vs
COLLECTOR CUSTOMS (APPEALS), PESHAWAR & 2 OTHERS
Customs Act, 1969
2(s),16,17,26,156,157,193,194A
2017 PTD 141
CUSTOMS APPELLATE TRIBUNAL 2017 Muhammad Naeem s/o Ghulam Rasool, District Gujrat
Vs
Additional Collector (Adjudication). Customs House, Lahore and another.
Customs Act, 1969
156,156(2),181,187
2017 PTD 1391
2016 PTCL 765
Sindh High Court 2017 PREMIER SYSTEMS (PVT.) LTD. AND OTHERS. AND OTHERS.
Vs
FEDERATION OF PAKISTAN
Constitution of Pakistan, 1973
73(2)(g),77,98,99
2018 PTD 861
(2017) 117 TAX 279
2018 PTCL 206
Supreme Court of Pakistan 2017 COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, KARACHI
Vs
SYED REHAN AHMED
Customs Act (IV of 1969)
181, 194A, 194C(2), 194C(3), 194C(3A)
2017 PTCL 1
Lahore High Court 2017 PEPSI-COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS
Customs Act (IV of 1969)
25
2017 PTD 636
Customs Appellate Tribunal 2017 M/S. FATEH TEXTILE MILLS, HYDERABAD
Vs
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE, HYDERABAD
Customs Act (IV of 1969)
2(2), 19, 26, 32(1), 32(A), 79, 86, 97, 169(3)
2017 PTD 744
Customs Appellate Tribunal 2017 MUHAMMAD IQBAL S/O ABDUL QADIR, M/S. A.K. MOTIWALA ENTERPRISE, KARACHI.
Vs
1. THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI. 2. DEPUTY COLLECTOR OF CUSTOMS, MCC (PREVENTIVE), KARACHI.
Customs Act (IV of 1969)
194-A
2017 PTD 2159
Sindh High Court 2017 MUHAMMAD IDREES THROUGH ATTORNEY
Vs
DEPUTY COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act (IV of 1969)
196
2017 PTD 1240
Sindh High Court 2017 MESSRS FAISAL MOTORS
Vs
MODEL COLLECTOR OF CUSTOMS (EAST) AND OTHERS
Import Policy Order, 2013
2(1)
2017 PTD 355
Islamabad High Court 2017 MESSRS EAGLE INDUSTRIES (PVT.) LTD. THROUGH CHIEF MANAGER (ADMIN)
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY, REVENUE DIVISION ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
25(a), 25-D
2017 PTD 361
Sindh High Court 2017 MESSRS INTERNATIONAL PETROCHEMICALS (PVT.) LTD
Vs
DEPUTY COLLECTOR OF CUSTOMS (PREVENTIVE) CUSTOM HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25, 25(8)
2017 PTD 370
Sindh High Court 2017 ABDUL GHAFFAR
Vs
CUSTOMS APPELLATE TRIBUNALS and 2 others
Customs Act (IV of 1969)
196(1)
2017 PTD 446
Customs Appellate Tribunal 2017 MESSRS ZAMSUN STEEL INDUSTRIES
Vs
COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
32(1), 32(2), 79, 181, 194-A
2017 PTD 453
Customs Appellate Tribunal 2017 FAZAL AKBAR AND ANOTHER
Vs
STATE THROUGH SUPERINTENDENT CUSTOMS
Customs Act (IV of 1969)
2(KK), 16, 156, 156(1), 157, 168, 168(1), 194A
2017 PTD 492
Customs Appellate Tribunal 2017 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE
Vs
COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER
Customs Act (IV of 1969)
25, 25(9), 32, 81, 193-A(3), 194-A
2017 PTD 502
Lahore High Court 2017 COLLECTOR OF CUSTOMS (APPEALS)
Vs
MESSRS SAINT ANTHONY COLLEGE AND 3 OTHERS
Customs Act (IV of 1969)
196, 201(1)
2017 PTD 753
Lahore High Court 2017 MESSRS HAFIZ STEEL FURNACE AND 4 OTHERS
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR AND 2 OTHERS
Customs Act (IV of 1969)
156(1), 156(89), 196
2017 PTD 761
Lahore High Court 2017 COLLECTOR OF CUSTOMS
Vs
MESSRS ALBA INTERNATIONAL
Customs Act (IV of 1969)
196
2017 PTD 793
Customs Appellate Tribunal 2017 SHAHID NADEEM AKRAM
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s)(iii), 16, 156(1), 156(89), 162, 163, 168, 186
2017 PTD 1103
Sindh High Court 2017 MESSRS CHEMTIRE TRADERS
Vs
CUSTOMS APPELLATE TRIBUNAL AND 3 OTHERS
Customs Act (IV of 1969)
32(2), 196
2017 PTD 1131
Sindh High Court 2017 MESSRS BUTYAL ENTERPRISES
Vs
COLLECTOR CUSTOMS APPRAISEMENT CUSTOMS HOUSE
Customs Act (IV of 1969)
196
2017 PTD 1146
Sindh High Court 2017 COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS HABIB UNIVERSITY FOUNDATION
Customs Act (IV of 1969)
194-A, 196 2(36)(C)
2017 PTD 1149
Sindh High Court 2017 COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS PAK SUZUKI MOTOR COMPANY LTD
Customs Act (IV of 1969)
194-A(5), 196
2017 PTD 1163
Sindh High Court 2017 MESSRS EXPORT INTERNATIONAL THROUGH PROPRIETOR
Vs
COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
2 (bb), 80, 81, 193, 196
2017 PTD 1201
Sindh High Court 2017 PAKISTAN SOAP MANUFACTURER ASSOCIATION THROUGH CHAIRMAN
Vs
CUSTOMS APPELLATE TRIBUNAL AND 2 OTHERS
Customs Act (IV of 1969)
2-A, 196, 25-A
2017 PTD 1207
Supreme Court of Pakistan 2017 Collector of Customs, Peshawar
Vs
Wali Khan etc.
Customs Act, 1969
section 2(s)
2017 PTD 1244
Sindh High Court 2017 ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR, REGIONAL OFFICE, KARACHI
Vs
MEMBER (TECHNICAL), CUSTOMS, FEDERATION EXCISE AND SALES TAX AND ANOTHER
Customs Act (IV of 1969)
2(s), 156(1), 156(89), 157(1)(2), 196
2017 PTD 1278
Sindh High Court 2017 THE COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, HYDERABAD
Vs
MESSRS BYCO PETROLEUM (PVT.) LTD. AND 3 OTHERS
Customs Act (IV of 1969)
2(s), 187, 196
2017 PTD 1297
Customs Appellate Tribunal 2017 AJMAIR TRADERS
Vs
COLLECTOR OF CUSTOMS (EXPORTS) & ANOTHER
Customs Act (IV of 1969)
14-A, 16, 19, 32, 32-A, 131, 179, 180, 194-A, 198
2017 PTD 1450
Balochistan High Court 2017 M/S. WORLD TRADE ENTERPRISES, CUSTOMS C&F AGENTS AND OTHERS
Vs
CUSTOMS APPELLATE TRIBUNAL BENCH-I AND OTHERS
Customs Act (IV of 1969)
196
2017 PTD 1472
Customs Appellate Tribunal 2017 M/S. HI-TECH IMPEX KARACHI AND 5 OTHERS
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP IV, MCC OF PACCS, CUSTOMS HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
3-D, 25, 26-A, 32, 79, 80
2017 PTD 1608
Supreme Court of Pakistan 2017 AL-TECH ENGINEERS AND MANUFACTURERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18, 19, 21, 21(c), 30, 30(a), 31, 31A
2017 PTD 1657
Sindh High Court 2017 THAL LTD. THROUGH DULY AUTHORIZED ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18(1)(a)
2017 PTD 1683
Lahore High Court 2017 FEDERATION OF PAKISTAN AND OTHERS
Vs
DIGICOM TRADING AND OTHERS
Customs Act (IV of 1969)
18, 18(1), 18(3), 18(5), 18(C)
2017 PTD 1706
Customs Appellate Tribunal 2017 MUHAMMAD SHAHID AND OTHERS
Vs
SUPERINTENDENT OF INTELLIGENCE AND INVESTIGATION - FBR, LAHORE AND ANOTHER
Customs Act (IV of 1969)
156(1)(90), 157, 168, 171, 181
2017 PTD 1827
Customs Appellate Tribunal 2017 COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE
Vs
M/S. DIWAN INTERNATIONAL ASSOCIATES AND ANOTHER
Customs Act (IV of 1969)
25, 25(1), 25-A, 193, 194-A(4)
2017 PTD 1843
Balochistan High Court 2017 INSPECTOR GENERAL, FRONTIER CORPS
Vs
MESSRS ZAIN ALI AND ANOTHER
Customs Act (IV of 1969)
 67, 157(2), 187, 196, 223
2017 PTD 1858
Customs Appellate Tribunal 2017 MESSRS FRONTIER CORPORATION, PESHAWAR
Vs
COLLECTOR OF MCC, PESHAWAR AND 3 OTHERs
Customs Act (IV of 1969)
25, 25(5), 32, 32(3)(3A), 80, 156(1)(4)(14),
2017 PTD 1993
Supreme Court of Pakistan 2017 M/S. AL-HAJ ENTERPRISES (PVT.) LTD
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC) AND OTHERS
Customs Rules, 2001
564(4)
2017 PTD 2016
Customs Appellate Tribunal 2017 WAZIR ZULFIQAR, PA, SRDP AND 5 OTHERS
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION), CUSTOMS HOUSE, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
3E, 2(kk) and 17, 29, 32, 79, 80, 83, 168, 171, 180, 194-A
2017 PTD 2022
Customs Appellate Tribunal 2017 MESSRS GALAXY ENGINEERING, LAHORE
Vs
DEPUTY COLLECTOR OF CUSTOMS, R&D, MCC OF APPRAISEMENT - EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32, 79, 79(1), 80, 83, 156(1), 186, Clause 14, 14A
2017 PTD 2069
Sindh High Court 2017 THE COLLECTOR, MODEL CUSTOMS COLLECTORATE & 2 OTHERS
Vs
M/S. NAVEENA INDUSTRIES LTD. & OTHERS
Customs Act (IV of 1969)
80, 193, 194, 217
2017 PTD 2123
Customs Appellate Tribunal 2017 M/S ALLAH WALA AUTO ENGINEERING
Vs
DEPUTY COLLECTOR OF CUSTOMS & ANOTHER
Customs Act (IV of 1969)
2(kka), 25, 25(1), 25-A, 32, 32(1), 32-A, 79, 79(1), 156(1), 156(14), 180
2017 PTD 2201
Customs Appellate Tribunal 2017 M/S. SHAKEEL BROTHERS & YOUSUF AYUB, KARACHI
Vs
COLLECTORATE OF CUSTOMS, ADJUDICATION, QUETTA & ANOTHER
Customs Act (IV of 1969)
2(s), 16, 168, 177, 186, 187
2017 PTD 2217
Customs Appellate Tribunal 2017 SUPREME PLASTIC INDUSTRIES
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
25, 32, 32(1), 32(2), 79, 79(1), 80
2017 PTD 2250
Customs Appellate Tribunal 2017 M/S. I.T. IMPEX
Vs
DEPUTY DIRECTOR AND 2 OTHERS
Customs Act (IV of 1969)
25, 81(3), 193
2017 PTD 2265
Customs Appellate Tribunal 2017 JAVED IQBAL
Vs
DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FBR, KARACHI AND ANOTHER
Customs Act (IV of 1969)
2(s), 9, 2(s), 10, 16, 156(1), 156(8), 156(89), 157(2), 179, 179(3), 194-A(4)
2017 PTD 2357
Lahore High Court 2017 COCA-COLA BEVERAGES PAKISTAN LTD
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND OTHERS
Customs Act, 1969
79, 104
2017 PTD 2380
Lahore High Court 2017 VORTEX INTERNATIONAL
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18, 25, 30, 43, 181
2017 PTD 2431
Customs Appellate Tribunal 2017 ABDUL JABBAR
Vs
DIRECTOR
Customs Act (IV of 1969)
32, 32A, 32(1), 32(2), 79, 80, 156(1), 156(14), 156(14A), 179, 179(3), 194A, 207
2017 PTD 2435
Customs Appellate Tribunal 2017 AMJAD KHAN AND OTHERS
Vs
SUPERINTENDENT OF CUSTOMS (ASO), CUSTOMS HOUSE, LAHORE AND ANOTHER
customs act (IV of 1969)
Ss. (KK)(S), 16. 156(1)(89), 168(1), 181 & 194-A
2017 PTD 2463
Sindh High Court 2017 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR (LAW)
Vs
M/S. FACO INDUSTRIES
Customs Act (IV of 1969)
32, 32(1)(2), 80, 81, 81(1), 81(2), 81(4), 179, 196
2017 PTD 2474
Customs Appellate Tribunal 2017 M/S. KING ENTERPRISES, KARACHI
Vs
THE COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25, 32
2017 PTD 2490
Customs Appellate Tribunal 2017 MESSRS IQRA INTERNATIONAL, PESHAWAR
Vs
COLLECTOR OF CUSTOMS, MCC, PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
----Ss. 25, 32, 79, 80, 81, 83, 156(1)(14) & 194-A
2017 PTD 1744
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS GOOD LUCK COSMETICS, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act, 1969
2(a),32,80,80A,83,179,193,193A,193A(3),194A,195
2017 PTD 914
(2018) 118 TAX 67
Lahore High Court 2017 M/S. NIRVANA HOUSE DAY SPA & SALOON
Vs
THE ADDITIONAL DIRECTOR, INTELLIGENCE AND INVESTIGATION, ETC
Customs Act (IV of 1969)
194-B, 196, 196(6)
2017 PTCL 191
CUSTOMS APPELLATE TRIBUNAL 2017 MESSRS ALFAZAL INTERNATIONAL
Vs
DEPUTY COLLECTOR OF CUSTOMS AND 2 OTHERS CUS.
Customs Act, 1969
4,24(A),80,168,168(1),171,179,182,194A
2017 PTD 569
Sindh High Court 2016 PAK SUZUKI MOTOR CO. LTD.
Vs
PAKISTAN through Secretary Finance, Government of Pakistan and 3 others
Customs Act (IV of 1969)
13, 16, 58, 59, 62, 97, 156(1)
2016 PTD 2933
Balochistan High Court 2016 ZAHIR KHAN AND BROTHERS, ENGINEERING AND CONSTRUCTORS through Partner
Vs
FEDERAL BOARD OF REVENUE through Member and 4 others
Customs Act (IV of 1969)
25D, 79, 80, 193
2016 PTD 1419
Customs Appellate Tribunal 2016 7 STAR ENTERPRISES and others
Vs
ADDITIONAL COLLECTOR OF CUSTOMS and others
Customs Act (IV of 1969)
79, 121, 127, 129, 179(3), 194A, 207
2016 PTD 1456
Customs Appellate Tribunal 2016 G.A. POLYMER (PVT.) LTD.
Vs
COLLECTOR, COLLECTORATE OF CUSTOMS (APPEALS) and 2 others
Customs Act (IV of 1969)
32(1), 32(2), 32(A), 79(1), 179
2016 PTD 1570
Customs Appellate Tribunal 2016 CARE IMPEX LAHORE
Vs
DEPUTY COLLECTOR OF CUSTOMS and another
Customs Act (IV of 1969)
25, 80, 193, 193A, 193(A)(3)
2016 PTD 1580
Islamabad High Court 2016 COLLECTOR OF CUSTOMS
Vs
ASKARI CEMENT LTD.
Customs Act (IV of 1969)
196, 223, First Schedule
2016 PTD 1886
Sindh High Court 2016 TASLEEM TRADERS
Vs
DEPUTY COLLECTOR GROUP-III PaCCS and others
Customs Act (IV of 1969)
19A, 81(1), 81(2), 81(3), 81(4)
2016 PTD 1894
Peshawar High Court 2016 KHAN WALI
Vs
THE COLLECTOR MCC, PESHAWAR and 2 others
Customs Act (IV of 1969)
2(s)(iii), 157, 189, 181, 196
2016 PTD 2388
CUSTOMS APPELLATE TRIBUNAL 2016 MUHAMMAD JAWED AND 3 OTHERS
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FBR, KARACHI AND ANOTHER
Customs Act, 1969
91,162,163,168(1),171,179,179(3)
2016 PTD 2190
Sindh High Court 2016 COLLECTOR OF CUSTOMS
Vs
Messrs BASHIR SONS
Customs Act (IV of 1969)
32(1)(2), 79(1), 80 & 196
2016 PTD 2902
Supreme Court of Pakistan 2015 COLLECTOR OF CUSTOMS, LAHORE and others
Vs
Messrs S. FAZAL ILAHI AND SONS through Proprietor
Customs Act, 1969
25(4),81(4)
2015 PTD 2026
Appellate Tribunal Inland Revenue 2015 FAUJI KABIRWALA POWER COMPANY LTD. and 8 others
Vs
COMMISSIONER INLAND REVENUE, Zone-III, LTU, ISLAMABAD
Sales Tax Act, 1990
8(2),7,2(46),11(2),33,34,71
2015 PTD 63
Supreme Court of Pakistan 2015 GHULAM HUSSAIN RAMZAN ALI
Vs
COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI
Customs Act, 1969
196
2015 PTD 107
2015 PTCL 177
CUSTOMS APPELLATE TRIBUNAL 2015 BABAR WAHEED
Vs
FEDERATION OF PAKISTAN through Secretary, Federal Board of Revenue, Government of Pakistan, Islamabad and 3 others
Customs Rules, 2001
298,307-E(4)
2015 PTD 30
2015 PTCL 559
Sindh High Court 2015 BELAL MOSTAFA SADEQI LTD. through Special Attorney
Vs
DEPUTY COLLECTOR OF CUSTOMS and 4 others
Customs Act (IV of 1969)
45(2)
2015 PTD 761
Islamabad High Court 2015 EURO DUTY FREE SHOP (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN and others
Customs Act (IV of 1969)
13, (3), (4)
2015 PTD 790
Sindh High Court 2015 Messrs SONERI INTERNATIONAL
Vs
COLLECTOR OF CUSTOM
Customs Act (IV of 1969)
25, 32, 32-A, 36, 156, 194-B, 195, 196, 215
2015 PTD 902
Customs Appellate Tribunal 2015 Messrs AL-KHIDMAT FOUNDATION (PAKISTAN), LAHORE
Vs
ADDITIONAL COLLECTOR OF CUSTOMS-IV
Customs Act (IV of 1969)
16, 32(1)(2), 56(1)
2015 PTD 944
Sindh High Court 2015 Messrs DOCKS PRIVATE LIMITED through Authorize Manager
Vs
FEDERATION OF PAKISTAN through Chairman and 3 others
Customs Act (IV of 1969)
29(s), 16, 18, 32, 32A, 79, 121, 156
2015 PTD 948
Lahore High Court 2015 KAMRAN AYUB CHUGHTAI
Vs
SUPERINTENDENT CUSTOMS and 3 others
Customs Act (IV of 1969)
156, 187, 196
2015 PTD 981
Customs Appellate Tribunal 2015 Messrs SHAIKH PIPE MILLS
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION-II) and another
Customs Act (IV of 1969)
18, 19, 27(3), 32, 156(1), Clauses (1)(104A), 194-A
2015 PTD 999
Sindh High Court 2015 MESSRS PAK SUZUKI MOTOR COMPANY LIMITED, Karachi High Court
Vs
COLLECTOR OF CUSTOMS, APPRAISEMENT COLLECTORATE, CUSTOM HOUSE, Karachi High Court
Customs Act, 1969
196(1)
2015 PTD 2600
Supreme Court of Pakistan 2015 AL-HAMZA SHIP BREAKING CO. and 14 others
Vs
GOVERNMENT OF PAKISTAN through Secretary Revenue Division, Ministry of Finance, Islamabad and others
Customs Act (IV of 1969)
25-B
2015 PTD 1010
Customs Appellate Tribunal 2015 Messrs ABDULLAH TRADERS, GUJRANWALA and others
Vs
COLLECTOR OF CUSTOMS (APPEALS), KARACHI and another
Customs Act (IV of 1969)
25, 25-A, 26, 20-A, 32, 156(1), Cl.(14), 194-A
2015 PTD 1064
Balochistan High Court 2015 COLLECTOR OF CUSTOMS, through Additional Collector of Customs
Vs
Messrs HAJI BALLOW KHAN and another
Customs Act (IV of 1969)
194C, 194, 196
2015 PTD 1080
Customs Appellate Tribunal 2015 MUHAMMAD SHAFI
Vs
COLLECTOR OF CUSTOMS, MCC, ISLAMABAD and others
Customs Act (IV of 1969)
194-B, 17
2015 PTD 1090
Supreme Court of Pakistan 2015 MUHAMMAD AMIN MUHAMMAD BASHIR LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance, Central Secretariat, Islamabad and others
Customs Act (IV of 1969)
25, 25-B
2015 PTD 1100
Lahore High Court 2015 WANG XIAOWEI
Vs
ASSISTANT COLLECTOR CUSTOMS, FAISALABAD and 6 others
Customs Act (IV of 1969)
15, 16, 191, 196, 181
2015 PTD 1207
Customs Appellate Tribunal 2015 Malik ASHIQ HUSSAIN
Vs
COLLECTOR OF CUSTOMS, MCC, ISLAMABAD and others
Customs Act (IV of 1969)
16, 17, 168, 193, 194-A
2015 PTD 1214
Supreme Court of Pakistan 2015 The FEDERATION OF PAKISTAN and others---Appellants
Vs
Messrs DELTA INNOVATIONS LTD.---Respondent
Customs Act (IV of 1969)
18
2015 PTD 2596
Sindh High Court 2015 ADDITIONAL COLLECTOR OF CUSTOMS
Vs
K.S. SULEMANJI ESMAILJl AND SONS (PVT.) LTD
Customs Act (IV of 1969)
33, 194A, 196
2015 PTD 1276
Lahore High Court 2015 LAHORE FEEDS LIMITED through General Manager
Vs
CUSTOMS SALES TAX AND CENTRAL EXCISE APPELLATE TRIBUNAL and 3 others
Customs Act (IV of 1969)
25, 196
2015 PTD 1286
Inland Revenue Appellate Tribunal 2015 S.S. Corporation
Vs
Additional Collector Customs(Adjudication) and The Deputy Director (Directorate General Intelligence & Investigation FBR Islamabad
Customs Act (IV of 1969)
17, 26
2015 PTD 1301
Customs Appellate Tribunal 2015 ABDUL MAILIK and another
Vs
ADDITIONAL COLLECTOR OF CUSTOMS and another
Customs Act (IV of 1969)
2(s), 15, 16, 156, 168, 194A
2015 PTD 1351
Lahore High Court 2015 TATA TEXTILE MILLS LTD. through Director
Vs
COLLECTOR OF CUSTOMS EXCISE AND SALES TAX, APPELLATE TRIBUNAL, LAHORE and 2 others
Customs Act (IV of 1969)
32, 79, 80, 81, 86, 98, 100,111, 112, 108, 196
2015 PTD 1356
Inland Revenue Appellate Tribunal 2015 Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD
Vs
C.I.R., L.T.U., ISLAMABAD
Federal Excise Act, 2005
3(1), 2(21a), 7, 16(1), 36(1), First Sched: Table-II, Entry No.6-7
2015 PTD 1370
Customs Appellate Tribunal 2015 Messrs SRS IMPEX
Vs
SUPERINTENDENT DIRECTORATE GENERAL OF INTELLIGENCE and 2 others
Customs Act (IV of 1969)
2(s), 9, 10, 16, 32, 32(1), 32A, 79, 80, 80(2a), 83, 156, 156(1), 156(14), 156(14A), 168, 171, 177, 177(2)(s), 179(3), 181, 194A, 195, 198, 206, 223
2015 PTD 1469
Customs Appellate Tribunal 2015 AMANULLAH
Vs
COLLECTOR OF CUSTOMS (APPEALS) AND ANOTHER
Customs Act (IV of 1969)
2(s), 17, 26, 156(1), 156(39), 156(90), 171, 194A, 211
2015 PTD 1524
Sindh High Court 2015 SHAZEB PHARMACEUTICAL INDUSTRIES LTD. through Sultan Mehmood
Vs
FEDERATION OF PAKISTAN through Chairman, Finance Division, Islamabad and 4 others
Customs Act (IV of 1969)
Second Schedule, 217
2015 PTD 1532
Customs Appellate Tribunal 2015 PAKISTAN INTERNATIONAL AIRLINES CORPORATION
Vs
COLLECTOR OF CUSTOMS and 2 others 2014.
Customs Act (IV of 1969)
32(2), 156(1), 156(10A), 156(14), 193, 194A
2015 PTD 1549
Customs Appellate Tribunal 2015 Messrs KOLDKRAFT (PVT.) LTD. through Chief Executive
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others
Customs Act (IV of 1969)
32, 32(1)(c)(2), 32(3A), 156(1), 156(14), 194-A
2015 PTD 1600
Peshawar High Court 2015 Aqil Khan
Vs
Customs Appellate Tribunal, Peshawar & others
Customs Act (IV of 1969)
181, 156(1)(8)(89), 15, 16, 2(s), 185A, 179
2015 PTD 2033
Sindh High Court 2015 Messrs FAROOQ CHEMICAL CO. (PVT.) LTD. through Director and another
Vs
COLLECTOR OF CUSTOMS and 2 others
Customs Act (IV of 1969)
32, 208, 179, 156(1), 180
2015 PTD 2432
CUSTOMS APPELLATE TRIBUNAL 2015 Messrs A. QAYYUM AND SONS and 2 others
Vs
COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (ADJUDICATION-II) and 2 others
Customs Act (IV of 1969)
32, 156(1)(14), 194A, 202, 208(2), 209
2015 PTD 2474
Sindh High Court 2015 Messrs BUTT MACHINERY STORE through Proprietor
Vs
ASSISTANT COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
196
2015 PTD 2510
Inland Revenue Appellate Tribunal 2015 COLLECTOR OF CUSTOMS
Vs
Haji SAEED AHMED and 2 others
Customs Act (IV of 1969)
194A (2), 2(s), 9, 10, 16, 26, 156, 157, 215
2015 PTD 1400
Sindh High Court 2015 Messrs CHAWLA RUBBER AND PLASTIC INDUSTRIES (PVT.) LTD. and others
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND 2 OTHERS
Customs Act (IV of 1969)
196
2015 PTD 1428
Customs Appellate Tribunal 2015 COLLECTOR OF CUSTOMS
Vs
Messrs HUSSAIN TRADING CO. and another
Customs Act (IV of 1969)
32, 31A, 79, 80, 156, 181, 194-A
2015 PTD 1451
Federal Tax Ombudsman 2015 MUHAMMAD ASLAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance (XLIX of 2001)
70(4), 171, 120, 235
2015 PTD 2558
(2016)113 TAX 27
Peshawar High Court 2015 SULTAN MUHAMMAD
Vs
COLLECTOR CUSTOMS AND ANOTHERS
Customs Act (IV of 1969)
6, 7, 17, 156, 193, 194-A, 196
2015 PTD 570
Sindh High Court 2015 Messrs SIDDIQ TRADERS
Vs
DEPUTY COLLECTOR CUSTOMS APPRAISEMENT-IV, CUSTOMS HOUSE, KARACHI and 2 others
Customs Act (IV of 1969)
196, 94B(1), 193A
2015 PTD 134
Sindh High Court 2015 Messrs BAIG ENTERPRISES AND ENGINEERING through Attorney
Vs
FEDERATION OF PAKISTAN through Secretary and 2 others
Customs Act (IV of 1969)
17, 16, 14
2015 PTD 181
Sindh High Court 2015 MUMTAZUDDIN
Vs
THE STATE
Customs Act (IV of 1969)
2(s), 156(1)(8), 185-F
2015 PLD 183
Sindh High Court 2015 Messrs PT. SYNERGY OIL NUSANTARA through Duly Constituted Attorney, Karachi
Vs
Messrs EVERGREEN MARINE CORPORATION (TAIWAN) LTD., and 5 others
Customs Act (IV of 1969)
138
2015 PTD 279
Sindh High Court 2015 M/s. Skyword (Pvt.) Ltd
Vs
Salahuddin and 9 others
Customs Act (IV of 1969)
131
2015 PTCL 515
Lahore High Court 2015 Messrs O.S. CORPORATION through Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division 3 and others
Customs Act (IV of 1969)
186
2015 PTD 560
Customs Appellate Tribunal 2015 COLLECTOR OF CUSTOMS through Assistant Collector
Vs
Messrs DECENT AUTOS and another
Customs Act (IV of 1969)
15, 17, 32, 79, 80, 156(1)(9), 194-A, 79(1)
2015 PTD 611
Supreme Court of Pakistan 2015 MUHAMMAD AMIN MUHAMMAD BASHIR LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance, Central Secretariat, Islamabad and others
Customs Act (IV of 1969)
25, 25-B
2015 PTD 630 & 2015 PTD 1100
Customs Appellate Tribunal 2015 Messrs NATIONAL LOGISTIC CELL
Vs
COLLECTOR OF CUSTOMS and others
Customs Act (IV of 1969)
2(s), 32(1), 32(2), 32(A), 79, 121, 127, 128, 129, 192, 209
2015 PTD 637
Sindh High Court 2015 MUMTAZUDDIN
Vs
The STATE
Customs Act (IV of 1969)
2(s), 156(1)(8), 185-F
2015 PTD 668
Customs Appellate Tribunal 2015 NIAZ MUHAMMAD
Vs
DIRECTOR OF INTELLIGENCE AND INVESTIGATION, FBR, QUETTA
Customs Act (IV of 1969)
194-B(2)
2015 PTD 687
Customs Appellate Tribunal 2015 Messrs CLASSIC TRADING CORPORATION, KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI and another
Customs Act (IV of 1969)
32(1)(2), 79(1), 156(1)(14), 32
2015 PTD 694
Customs Appellate Tribunal 2015 Messrs NIMIR INDUSTRIAL CHEMICALS LTD., SHEIKHUPURA
Vs
COLLECTOR OF CUSTOMS (APPEALS), KARACHI and 2 others
Customs Act (IV of 1969)
15, 16, 17, 82, 179(3), 193, 194-A, 193(3)
2015 PTD 753
Sindh High Court 2014 CRYSTAL ENTERPRISES and 63 others
Vs
FEDERATION OF PAKISTAN through Secretary and 3 others
Customs Act (IV of 1969)
25A, 193, 179(3)
2014 PTD 2073
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS O.H.O. INTERNATIONAL
Vs
RESPONDENTS: THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS
Customs Act (IV of 1969)
25, 80, 81, 155-Q, 193, 194A, 215
2014 PTD 2056
Supreme Court of Pakistan 2014 Messrs FAUJI CEMENT COMPANY LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary, Customs, Board of Revenue, Islamabad and others
Customs Act (IV of 1969)
19, 31A
2014 PTD 2053
Islamabad High Court 2014 COLLECTOR OF CUSTOMS, ISLAMABAD
Vs
CHAIRMAN, CUSTOMS APPELLATE TRIBUNAL and 6 others
Customs Act (IV of 1969)
194-C(3)
2014 PTD 2014
Islamabad High Court 2014 COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, ISLAMABAD
Vs
MUBARAK SHAH and 2 others
Customs Act (IV of 1969)
168, 196
2014 PTD 2007
Islamabad High Court 2014 PETITIONERS: ASAD HAFEEZ
Vs
RESPONDENTS: FEDERAL BOARD OF REVENUE, ISLAMABAD
Customs Act (IV of 1969)
171
2014 PTD 2003
Sindh High Court 2014 PETITIONERS: MESSRS SHUJABAD AGRO INDUSTRIES (PVT.) LTD. THROUGH CHIEF EXECUTIVE OFFICER
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS AND 8 OTHERS
Customs Act (IV of 1969)
202, 217
2014 PTD 1963
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS DEWAN FAROOQUE MOTORS LTD
Vs
RESPONDENTS: THE COLLECTOR (APPEALS) AND 2 OTHERS
Customs Act (IV of 1969)
4, 32(3), 179, 223
2014 PTD 1899
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS HASCOL PETROLEUM (PVT.) LTD
Vs
RESPONDENTS: COLLECTOR ADJUDICATION, QUETTA AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, clauses (8) & (89) of subsection 156, 157, 171, 194-A
2014 PTD 1850
Sindh High Court 2014 PETITIONERS: UMER FAROOQ
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 5 OTHERS
Customs Act (IV of 1969)
25 (15), 26, 32, 131, 131(1)(c)
2014 PTD 894
Customs Appellate Tribunal 2014 PETITIONERS: DEPUTY COLLECTOR OF CUSTOMS, KARACHI
Vs
RESPONDENTS: COLLECTOR COLLECTORATE OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25(5), 32, 80(3), 194A(2)
2014 PTD 807
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS RAZAQUE STEELS (PVT.) LTD. THROUGH AUTHORISED DIRECTOR
Vs
RESPONDENTS: ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Customs Act (IV of 1969)
32 (1), 32(2), 179(3), 180-A, 194-A, 202, 206-A, 223
2014 PTD 774
Appellate Tribunal Inland Revenue 2014 M/s. Sajjad Ali, Lahore. Appellant
Vs
Collector of Customs, etc. Respondents
Customs Act (IV of 1969)
194
2013 PDS 1312
Customs And Excise Appellate Tribunal 2014 PETITIONERS: MESSRS CRLF COMPANY AND 2 OTHERS
Vs
RESPONDENTS: DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR AND ANOTHER
Customs Act (IV of 1969)
16, 18, 26, 211, 156, 156(1)(89), Cls. 12, 96, 168, 180
2014 PTD 1677
Customs Appellate Tribunal, Peshawar 2014 MUHAMMAD SARWAR and another
Vs
COLLECTOR OF APPEAL CUSTOMS and 3 others
Customs Act (IV of 1969)
2(s), 16, 17, 168
2014 PTD 1518
Customs Appellate Tribunal, BENCH-II 2014 PETITIONERS: MESSRS A.J.K. INTERNATIONAL, KARACHI
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25(1), (f) of subsection (2) of section 25, 81, 81(3), 81(4)
2014 PTD 1414
Customs Appellate Tribunal, BENCH-II 2014 PETITIONERS: MESSRS ZAIN ALI
Vs
RESPONDENTS: ADDITIONAL COLLECTOR OF CUSTOMS, QUETTA AND ANOTHER
Customs Act (IV of 1969)
2(s), 7, 8, 9, 16, 89, 90 of sections 156(1) and 157(2), 187
2014 PTD 1389
Sindh High Court 2014 MIRZA KHAN---Petitioner
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 2 others---Respondents
Customs Act (IV of 1969)
2(s), 15(d)(i)(ii), 16, 156(1)89, 171, section 15 clause D(i)(ii), 16 read with Clauses(s) of section 2
2014 PTD 1332
Customs Appellate Tribunal, Karachi 2014 PETITIONERS: AMIR AKRAM
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), PECH SOCIETY, KARACHI AND ANOTHER
Customs Act (IV of 1969)
32, 32A(2), 32 (1), 45, 79, 155(H) (I) (J), 156(1)(9)(14)(45)(77)(86)(90)(100)(101)(102), 192, 195-B
2014 PTD 1271
Customs Appellate Tribunal, Karachi 2014 PETITIONERS: MESSRS AYYAZ ENTERPRISES
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act (IV of 1969)
79(1)(b), 80, 156, 168, 181, 193(3), 195
2014 PTD 956
Customs Appellate Tribunal, Karachi 2014 PETITIONERS: MUHAMMAD TARIQ
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 156(1) (8) (77) (89), 169, 171, 187
2014 PTD 865
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS K.K. ENTERPRISES, KARACHI
Vs
RESPONDENTS: ADDITIONAL COLLECTOR-II MCC AND 2 OTHERS
Customs Act (IV of 1969)
180
2014 PTD 767
Sindh High Court 2014 PETITIONERS: MUHAMMAD GUL
Vs
RESPONDENTS: MEMBER JUDICIAL, CUSTOMS APPELLANT TRIBUNAL, KARACHI AND ANOTHER
Customs Act (IV of 1969)
159(I), 168, 187, 196clauses (8), (77), (89), (90) of subsection (1) of section 156
2014 PTD 765
Sindh High Court 2014 Messrs SALMAN TIN MERCHANT
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, KARACHI
Customs Act (IV of 1969)
32, 81, 81(2), 196
2014 PTD 742
Customs Appellate Tribunal, Karachi 2014 Messrs SHAHID IMPEX, KARACHI
Vs
DIRECTOR GENERAL, KARACHI
Customs Act (IV of 1969)
25, 25A(1), 25(15)
2014 PTD 674
Sindh High Court 2014 Messrs PAK AFGHAN CARGO SERVICE (PVT.) LTD. through Director
Vs
DEPUTY COLLECTOR OF CUSTOMS and 5 others
Customs Act (IV of 1969)
13(4)
2014 PTD 661
Sindh High Court 2014 COLLECTOR OF CUSTOMS, KARACHI
Vs
Messrs FAISAL ENTERPRISES, KARACHI
Customs Act (IV of 1969)
13(b), 13(d), 13(e), 13(f), 27, 25(1), 25(5), 27, 32(3), 88(5), 196
2014 PTD 644
Customs Appellate Tribunal 2014 SHAKOOR ALAM
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR
Customs Act (IV of 1969)
16, 18, 32(1)(2), 32-A, 79, 80, 156(1)(9)(14)(14-A)(43)(43-A)(47), 178
2014 PTD 618
Sindh High Court 2014 AMIR SIDDIQUI
Vs
FEDERATION OF PAKISTAN and 3 others
Customs Act (IV of 1969)
186, 202
2014 PTD 582
Customs Appellate Tribunal 2014 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, CUSTOMS HOUSE, KARACHI
Vs
Messrs CAPTAIN AND COMPANY and another
Customs Act (IV of 1969)
79(1), 80, 194-A, 195
2014 PTD 548
Lahore High Court 2014 Messrs WASIM RADIO TRADERS through Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division Islamabad and others
Customs Act (IV of 1969)
81
2014 PTD 525
Customs Appellate Tribunal 2014 Messrs S.S. TRADING
Vs
ADDITIONAL COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
3, 14, 14A, 25, 25-A(1) , 45, 80, 156(1), 179
2014 PTD 510
Sindh High Court 2014 Messrs BILAL INTERNATIONAL through Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman and 3 others
Customs Act (IV of 1969)
80
2014 PTD 465
Customs Appellate Tribunal 2014 SHAKOOR ALAM
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), KARACHI and another
Customs Act (IV of 1969)
32, 32A, 80, 81, 83, 79 , 207, 194-A
2014 PTD 453
Sindh High Court 2014 Messrs SALMAN TIN MERCHANT, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI
Customs Act (IV of 1969)
32, 80, 81, 81(2)
2014 PTD 438
Customs Appellate Tribunal 2014 Messrs DEWAN SALMAN FIBER LTD.
Vs
The COLLECTOR (APPEALS) and 2 others
Customs Act (IV of 1969)
32, 32 (1), (2), (3) , 194-A, 180, 193-A(3)
2014 PTD 52
Customs Appellate Tribunal 2014 R.M. GULISTAN ENGINEERING AND CONSTRUCTORS (PVT.) LTD. through Chief Executive
Vs
COLLECTOR OF CUSTOMS (APPEALS) and another
Customs Act (IV of 1969)
32, 32(2), 79, 223 , 32(3) , 32(3A) 32(3) & 32(3A)
2014 PTD 76
Customs Appellate Tribunal 2014 Messrs VENUS PAKISTAN (PVT.) LTD
Vs
ADDITIONAL COLLECTOR CUSTOMS PREVENTIVE, MCC CUSTOMS HOUSE and another
Customs Act (IV of 1969)
27, , 108, 110, 115, 121, 128, 129, 156(1)(64), 209 & 219
2014 PTD 108
Customs Appellate Tribunal 2014 Messrs TRIUMPH TRADERS
Vs
The ADDITIONAL COLLECTOR OF CUSTOMS, and another
Customs Act (IV of 1969)
179 , 223, 2(kka), 32, , 79(1), 80(1), 180
2014 PTD 145
Supreme Court of Pakistan 2014 D.G. CUSTOMS VALUATION, KARACHI and another
Vs
Messrs TRADE INTERNATIONAL, LAHORE and others
Customs Act (IV of 1969)
25A, 25D
2014 PTD 174
Customs Appellate Tribunal, BENCH-II 2014 Messrs BAJWA ENGINEERING through Authorized Representative, Karachi
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Customs Act (IV of 1969)
16, 25, 32(1), 32(2), 32(A), 79(1), 80, 194- A, clauses 9, 14, 14(A) and 45 of section 156(1)
2014 PTD 433
Sindh High Court 2014 Messrs GOODWILL TRADERS, KARACHI through Sole Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division and 6 others
Customs Act (IV of 1969)
25(9), 25-A
2014 PTD 176
Peshawar High Court 2014 COLLECTOR OF CUSTOMS
Vs
Messrs LUCKY CEMENT LTD
Customs Act (IV of 1969)
196
2014 PTD 383
Customs Appellate Tribunal 2014 Messrs SHOAIB TAYYAB INTERNATIONAL, KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, ADIUDICATION-II, KARACHI and another
Customs Act (IV of 1969)
25-A, 32, 32-A, 79(1) , 80
2014 PTD 190
Customs Appellate Tribunal 2014 Messrs M.I. TRADERS, LAHORE
Vs
ADDITIONAL COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
16, 32(1)(2), 156(1), 32, 179, 3, 25A, 194A, 5(1)
2014 PTD 299
Lahore High Court 2014 COLLECTOR OF CUSTOMS, LAHORE
Vs
SOUTH EAST TRADING
Customs Act (IV of 1969)
2(a), 179
2014 PTD
Lahore High Court 2014 COLLECTOR OF CUSTOMS, LAHORE
Vs
SOUTH EAST TRADING
Customs Act (IV of 1969)
2(a), 179
2014 PTD 199
Sindh High Court 2014 SHOUKAT ALI
Vs
SPECIAL JUDGE (CUSTOMS AND TAXATION) and 3 others
Customs Act (IV of 1969)
156(1), 179, 181 , 185
2014 PTD 42
Customs Appellate Tribunal 2014 FARID KHAN---Petitioner
Vs
DEPUTY COLLECTOR (ADJUDICATION) ALLAMA IQBAL INTERNATIONAL AIRPORT, LAHORE and 2 others---Respondents
Customs Act (IV of 1969)
26, 2(s), 168, 171, 16, 18, 156(1), 89, 179(3), 193A
2014 PTD 237
Customs Appellate Tribunal, Karachi 2014 Messrs TAYIABA KHATOON and others
Vs
The COLLECTOR, COLLECTOR OF CUSTOMS (APPEALS) and 2 others
Customs Act (IV of 1969)
32, 32-A, 131(i)(a), 156(I), (14), (14-A)
2014 PTD 1
Peshawar High Court 2014 BAKHTIAR
Vs
DEPUTY COLLECTOR CUSTOMS and others
Customs Act (IV of 1969)
169(4), 201, 169
2014 PTD 281
Sindh High Court 2014 MUHAMMAD ASHRAF
Vs
The STATE
Customs Act (IV of 1969)
19, 32, 156 (1)(10-A)(14)(77)(86)(90), 192,
2014 PTD 2140
Customs Appellate Tribunal 2014 COLLECTOR OF CUSTOMS through Deputy Collector of Customs
Vs
Messrs SIM LIM INTERNATIONAL and another
Customs Act (IV of 1969)
32, 195, 179, 80(3), 80, 83, 193, 223, 4, 65, 5
2014 PTD 330
Sindh High Court 2014 Messrs POWER LINKS
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, F.B.R. and another
Customs Act (IV of 1969)
32(1)(2), 32-A & 196
2014 PTD 796
Sindh High Court 2014 Mrs. SURAYYA BEGUM through Attorney
Vs
DEPUTY COLLECTOR OF CUSTOMS and 2 others
Customs Act (IV of 1969)
32, 79, 80, 194A, 196
2014 PTD 859
Federal Tax Ombudsman 2014 Messrs HAMSONS INDUSTRIES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19-A, 81
2014 PTD 1709
Lahore High Court 2014 MUHAMMAD AFZAL SHAHEEN
Vs
FEDERATION OF PAKISTAN through Secretary, Islamabad and 5 others
Customs Act (IV of 1969)
207
2014 PTD 1919
Customs Appellate Tribunal 2014 Messrs KOHSAAR DISTRIBUTOR
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and another
Customs Act (IV of 1969)
25(6), 25, 25(5), 25(1), 194B(2), 196(1)
2014 PTD 218
Islamabad High Court 2014 Messrs WIN PIPE INDUSTRIES (PVT.) LTD
Vs
ADDITIONAL COLLECTOR and others
Customs Act (IV of 1969)
196
2014 PTD 1915
Balochistan High Court 2014 FAZAL BARI
Vs
MODEL CUSTOM COLLECTOR, CUSTOM HOUSE, QUETTA and 2 others
Customs Act (IV of 1969)
171
2014 PTD 1847
Sindh High Court 2014 AL IHSAN ELECTRONICS TRADING (LLC)
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division and 3 others
Customs Act (IV of 1969)
138
2014 PTD 1833
Sindh High Court 2014 SAADAT KHAN
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad and 2 others
Customs Act (IV of 1969)
17, 25, 168, 171
2014 PTD 1615
Customs Appellate Tribunal 2014 PETITIONERS: MESSRS QADRI HAJVERI GOODS FORWARDING AGENCY (REGD.), LAHORE
Vs
RESPONDENTS: DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR, SUKKER AND 2 OTHERS
Customs Act (IV of 1969)
Ch. XVIII [Ss.158 to 192], 168(1)(2), 177, 179(3), 180, 187, 2(s), 194-A
2014 PTD 1566
Lahore High Court 2014 Ms. FARRAH NOOR and another---Petitioner
Vs
The STATE and another---Respondents
Criminal Procedure Code (V of 1898)
498
2014 PTD 1563
Sindh High Court 2014 PETITIONERS: MESSRS PARAMOUNT INTERNATIONAL (PVT.) LTD., KARACHI
Vs
RESPONDENTS: PAKISTAN THROUGH SECRETARY REVENUE DIVISION CHAIRMAN FEDERAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
32(1)(2), 79(1), 179, 193, 194-A, 195-A
2014 PTD 1256
Federal Tax Ombudsman 2014 PETITIONERS: MESSRS BASHIR JAMIL AND BROS. (PVT.) LTD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
4, 25, 195, 215
2014 PTD 1182
Sindh High Court 2014 PETITIONERS: MKB ENTERPRISES (PVT.) LIMITED THROUGH DIRECTOR
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION (F.B.R.) AND 2 OTHERS
Customs Act (IV of 1969)
32(1), (2), 32A, 79, 80, 156(1), (14), (14A), 168, 219
2014 PTD 1159
Sindh High Court 2014 PETITIONERS: MESSRS ASIF TRADERS AND ANOTHER
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR AND ANOTHER
Customs Act (IV of 1969)
clauses 14 and 14A of section 156(I), 181, 196
2014 PTD 1057
Sindh High Court 2014 Messrs KHATRI BROTHERS
Vs
FEDERATION OF PAKISTAN and 3 others
Customs Act (IV of 1969)
156, 156(1), 180
2014 PTD 966
Lahore High Court 2014 PETITIONERS: MESSRS SUN TUBE (PVT.) LTD. THROUGH MANAGER
Vs
RESPONDENTS: DEPUTY DIRECTOR INTELLIGENCE AND INVESTIGATION, F.B.R. AND 2 OTHERS
Customs Act (IV of 1969)
26, 196
2014 PTD 2135
Appellate Tribunal Inland Revenue 2013 1. Tariq Sardar s/o Muhammad Sardar District Sheikhupura.2. Arif Hussain s/o Muhammad Sardar District Sheikhupura.3. Muhammad Zubair
Vs
1. Superintendent, Intelligence and Investigation, Federal Board of Revenue,Lahore.2. Additional Collector of Customs (Adjudication), Model Custom Collectorate, Lahore
Customs Act (IV of 1969)
168
2013 PDS 1703
Appellate Tribunal Inland Revenue 2013 Sheikh FAROOQ AHMAD
Vs
COLLECTOR OF CUSTOMS (APPEALS) and another
Customs Act (IV of 1969)
194
2013 PTD 1786
Islamabad High Court 2013 KHAWAJA SAAD SALEEM
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
16, 19, 181
2013 PTD 1895
Supreme Court of Pakistan 2013 NAEEM TRADERS
Vs
COLLECTOR OF CUSTOMS and others
Customs Act (IV of 1969)
194
2013 PTD 1952
Peshawar High Court 2013 SAEED IQBAL INTELLIGENCE OFFICER CUSTOMS INTELLIGENCE
Vs
HASANT AKHTER and another
Customs Act (IV of 1969)
185
2013 PTD 2038
Lahore High Court 2013 Messrs ALPHA CHEMICALS (PVT) LTD. through Manager
Vs
FEDERATION OF PAKISTAN and others
Customs Act (IV of 1969)
81
2013 PTD 2064
Appellate Tribunal Inland Revenue 2013 BASHARAT HUSSAIN and another
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE and 3 others
Customs Act (IV of 1969)
2
2013 PTD 2111
Balochistan High Court 2013 COLLECTOR OF CUSTOMS, FEDERAL EXCISE AND SALES TAX CUSTOMS HOUSE, QUETTA and others
Vs
MUHAMMAD USMAN and others
Customs Act (IV of 1969)
181
2013 PTD 2116
Supreme Court (AJ&K) 2013 IMRAN ALI
Vs
PUBLIC SERVICE COMMISSION, AZAD JAMMU AND KASHMIR through Secretary and 4 others
null
null
2014 PLC 442
2013 PSC 1237
Appellate Tribunal Inland Revenue 2013 ABDUL RAZZAQ
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR and 2 others
Customs Act (IV of 1969)
2
2013 PTD 2320
Appellate Tribunal Inland Revenue 2013 Messrs TAYABBA AGENCIES and 2 others
Vs
ADDITIONAL COLLECTOR OF CUSTOMS-IV and another
Customs Act (IV of 1969)
129
2013 PTD 2284
Appellate Tribunal Inland Revenue 2013 Messrs KAKA TRADERS, KARACHI
Vs
DIRECTORATE GENERAL OF INTELLIGENCE and another
Customs Act (IV of 1969)
32
2013 PTD 2258
Appellate Tribunal Inland Revenue 2013 Messrs AYOUB INTERNATIONAL, KARACHI
Vs
COLLECTOR OF CUSTOMS (APPEALS) and another
Customs Act (IV of 1969)
194
2013 PTD 2250
Balochistan High Court 2013 COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX
Vs
ABDUL RASHID
Customs Act (IV of 1969)
2
2013 PTD 2217
Appellate Tribunal Inland Revenue 2013 MUHAMMAD NAEEM QURESHI
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE and another
Customs Act (IV of 1969)
194
2013 PTD 2202
Appellate Tribunal Inland Revenue 2013 Messrs NOVO NORDISK PHARMA (PVT.) LTD
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, ADJUDICATION-II, KARACHI MCC PaCCS
Customs Act (IV of 1969)
32, 32A, 79, 80, 156(1), 179 , 181
2013 PTD 2186
Inland Revenue Appellate Tribunal 2013 Kh. MUHAMMAD WASEEM
Vs
SUPERINTENDENT, INTELLIGENCE AND INVESTIGATION and 2 others
Customs Act (IV of 1969)
32
2013 PTD 1647
Appellate Tribunal Inland Revenue 2013 M/s. Precision Engineering Services, No. 14, Mogul Tobacco Godown, Plot No. B-31.SITE, Karachi. Appellant
Vs
The Assistant Collector of Customs Model Customs Collectorate of PaCCS, Customs House, Karachi. Respondent
Customs Act (IV of 1969)
79
2013 PDS 1311
Appellate Tribunal Inland Revenue 2013 Mst. Sharifan Bibi wife of Noor Ahmad Caste Arain R/o Grand Battery Factory, Chowk Yatem Khana, Multan Road, Lahore
Vs
1. The Collector of Customs (Appeals), Lahore.2. Deputy Collector, Customs (Adjudication) AFU, Lahore, Allama Iqbal International Airport, Lahore
Customs Act (IV of 1969)
2
2013 PDS 1314
Appellate Tribunal Inland Revenue 2013 Muhammad Irfan S/o Muhammad Ismail R/o House No. 6, Street No. 72, Mohallah Shafi Park, Wassanpura, Lahore
Vs
1. The Collector of Customs, (Adjudication), Lahore. 2. The Superintendent ASO, Customs House, Lahore
Customs Act (IV of 1969)
null
2013 PDS 1481
Appellate Tribunal Inland Revenue 2013 Muhammad Amin Salfi S/o Ch. Khairat Hussain through Special Attorney Nawaz Haider S/o Nazir Hussain House No.25, Ali Block, Awan Town, Lahore
Vs
The Additional Collector of Customs, Lahore
Customs Act (IV of 1969)
139
2013 PDS 1689
Appellate Tribunal Inland Revenue 2013 M/s. Mima Cotton Mills, Sheikhupura Road, Faisalabad. Appellant
Vs
1. The Collector Customs, MCC, Faisalabad. 2. The Additional Collector Customs (Adjudication) Faisalabad. 3. The Audit Staff (Bond Section) Faisalabad.
Customs Act (IV of 1969)
195
2013 PDS 1699
Appellate Tribunal Inland Revenue 2013 PETITIONERS: MESSRS AGE INDUSTRIES (PVT.) LTD., PESHAWAR
Vs
RESPONDENTS: DEPUTY SUPERINTENDENT CUSTOMS (AUDIT), PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
32
2013 PTD 495
2013 PETITIONERS: GHULAM NABI AND 3 OTHERS
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH MEMBER CUSTOMS (LEGAL) REVENUE DIVISION FBR, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
156
2013 PTD 581
Sindh High Court 2013 PETITIONERS: MUHAMMAD ALI
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND ANOTHER
Customs Act (IV of 1969)
186
2013 PTD 628
2013 PETITIONERS: COLLECTOR OF CUSTOMS
Vs
RESPONDENTS: NAZEER AHMED
Customs Act (IV of 1969)
193
2013 PTD 649
Balochistan High Court 2013 PETITIONERS: INSPECTOR-GENERAL, FRONTIER CORPS BALOCHISTAN THROUGH COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, QUETTA
Vs
RESPONDENTS: MESSRS ALLAUDDIN AND ANOTHER
Customs Act (IV of 1969)
196
2013 PTD 651
Inland Revenue Appellate Tribunal 2013 PETITIONERS: MESSRS PERVAIZ UMER ENTERPRISES, LAHORE
Vs
RESPONDENTS: DEPUTY COLLECTOR OF CUSTOMS, AFU, LAHORE
Customs Act (IV of 1969)
209
2013 PTD 783
Peshawar High Court 2013 PETITIONERS: P.M. INTERNATIONAL THROUGH PARTNER AND 3 OTHERS
Vs
RESPONDENTS: FEDERATION OF PAKISTAN, MINISTRY OF FINANCE THROUGH SECRETARY AND 6 OTHERS
Customs Act (IV of 1969)
18
2013 PTD 794
Lahore High Court 2013 PETITIONERS: MESSRS YASIR ENTERPRISES THROUGH CH. BASHER AHMED
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY AND 7 OTHERS
Customs Act (IV of 1969)
169
2013 PTD 821
Supreme Court of Pakistan 2013 PETITIONERS: MESSRS A.C.P. OIL MILLS (PVT.) LIMITED
Vs
RESPONDENTS: ADDITIONAL COLLECTOR OF CUSTOMS (APPRAISEMENT) AND ANOTHER
Customs Act (IV of 1969)
32
2013 PTD 897
Lahore High Court 2013 PETITIONERS: MESSRS BILAL ENTERPRISES THROUGH PROPRIETOR
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND
Customs Act (IV of 1969)
25
2013 PTD 1332
2013 Messrs PIONEER STEEL INDUSTRIES (PVT.) LTD., MULTAN
Vs
COLLECTOR OF CUSTOMS, MULTAN and 2 others
Customs Act (IV of 1969)
18, 19, 32 , 156(1)
2013 PTD 1375
Federal Tax Ombudsman 2013 PETITIONERS: MESSRS QUAID-E-AZAM MEDICAL COLLEGE, BAHAWALPUR
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19
2013 PTD 1393
Appellate Tribunal Inland Revenue 2013 1. Major (R) Abdul Sattar of M/s. Sattar Enterprises 2. Muhammad Azam son of Ghulam Qasim, Caste Awan
Vs
1. Superintendent, Intelligence & Investigation, FBR, Lahore. 2. Additional Collector Customs (Adjudication) MCC, Lahore. 3. Collector of Customs (Appeals), MCC, Lahore
Customs Act (IV of 1969)
194
2013 PDS 1482
Appellate Tribunal Inland Revenue 2013 Muhammad Mohsin S/o Mohammad Yousaf, Resident of Village Jathike, Tehsil Samberial, District Sialkot
Vs
Superintendent, ASO, MCC, Samberial, Sialkot. Collector of Customs, MCC, Samberial, Sialkot. Additional Collector of Customs (Adjudication), Samberial, Sialkot
Customs Act (IV of 1969)
168
2013 PDS 1483
Sindh High Court 2013 MUHAMMAD ANWAR
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division, Pakistan Secretariat, Islamabad and 5 others
Customs Act (IV of 1969)
148 , Second Sched (9) , (9A)
2013 PTD 1568
Appellate Tribunal Inland Revenue 2013 Messrs MUHAMMAD KAMRAN
Vs
ADDITIONAL COLLECTOR, COLLECTORATE OF CUSTOMS ADJUDICATION-I and another
Customs Act (IV of 1969)
156
2013 PTD 1636
Appellate Tribunal Inland Revenue 2013 Messrs AL-AZIZ ROTOFLEX (PVT.) LTD
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) MODEL CUSTOMS COLLECTORATE
Customs Act (IV of 1969)
202
2013 PTD 1698
Supreme Court of Pakistan 2012 BABAR HUSSAIN SHAH and another
Vs
MUJEEB AHMED KHAN and another
Constitution of Pakistan, 1973
185(3)
2012 SCMR 1235
2013 PLJ 24
Federal Tax Ombudsman 2012 PETITIONERS: AFSAR KHAN
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
30
2012 PTD 416
Supreme Court of Pakistan 2012 PETITIONERS: PAKISTAN STATE OIL COMPANY LIMITED
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX AND OTHERS
Customs Act (IV of 1969)
106
2012 PTD 561
Sindh High Court 2012 PETITIONERS: HAJI MUHAMMAD ASLAM AND ANOTHER
Vs
RESPONDENTS: DIRECTOR-GENERAL PAKISTAN COAST GUARDS, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
2
2012 PTD 629
Federal Tax Ombudsman 2012 PETITIONERS: MESSRS E.M. INDUSTRIES (PVT.) LTD., SIALKOT AND 4 OTHERS
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
2012 PTD 836
Appellate Tribunal Inland Revenue 2012 PETITIONERS: MESSRS SALLM SERUJ LTD., AFGHANISTAN AND ANOTHER
Vs
RESPONDENTS: DEPUTY COLLECTOR CUSTOMS, TFS, NLC,NOWSHERA AND 2 OTHERS
Customs Act (IV of 1969)
32
2012 PTD 1026
Appellate Tribunal Inland Revenue 2012 PETITIONERS: MESSRS SUBHANULLAH TRADERS, KARACHI
Vs
RESPONDENTS: COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI AND ANOTHER
Customs Act (IV of 1969)
32
2012 PTD 1195
Appellate Tribunal Inland Revenue 2012 PETITIONERS: COLLECTOR OF CUSTOMS, KARACHI
Vs
RESPONDENTS: MESSRS AAZMIR ENTERPRISES, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25
2012 PTD 1211
Federal Tax Ombudsman 2012 PETITIONERS: SHEIKH M. SULTAN AHMED MUALLA RULER IN ABU DHABI AND ANOTHER
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD AND ANOTHER
Customs Act (IV of 1969)
138
2012 PTD 1365
Federal Tax Ombudsman 2012 Messrs UMER TRADING CO. through Mrs. Javeria Sohail Amin and 2 others
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance (XLIX of 2001)
161
2012 PTD 1380
Appellate Tribunal Inland Revenue 2012 PETITIONERS: RASOOL KHAN THROUGH WARIS KHAN
Vs
RESPONDENTS: COLLECTOR APPEAL CUSTOMS, PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
2
2012 PTD 1406
Lahore High Court 2012 PETITIONERS: JAMAL SALAM
Vs
RESPONDENTS: DEPUTY COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
179
2012 PTD 1471
Appellate Tribunal Inland Revenue 2012 PETITIONERS: COLLECTOR OF CUSTOMS, KARACHI
Vs
RESPONDENTS: MESSRS AL-FAJER ASSOCIATES, KARACHI
Customs Act (IV of 1969)
32
2012 PTD 1491
Islamabad High Court 2012 HAFEEZ IQBAL OIL AND GHEE INDUSTRIES (PVT.) LIMITED and others
Vs
GOVERNMENT OF PAKISTAN through Secretary, M/O Commerce, Islamabad and others
Customs Act (IV of 1969)
37, 219 & Third Sched. Item-VI
2012 PTD 1503
Appellate Tribunal Inland Revenue 2012 COLLECTOR, COLLECTORATE OF CUSTOMS (EXPORTS), KARACHI
Vs
MESSRS ABDULLAH GARMENTS (PVT.) LIMITED, KARACHI AND ANOTHER
Customs Act (IV of 1969)
194
2012 PTD 1542
Federal Tax Ombudsman 2012 MESSRS NADIA TEXTILES INTERNATIONAL LIMITED, LAHORE AND 4 OTHERS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
35
2012 PTD 1586
Appellate Tribunal Inland Revenue 2012 PETITIONERS: MESSRS YASIR ENTERPRISES, MULTAN AND 2 OTHERS
Vs
RESPONDENTS: DEPUTY/ADDITIONAL COLLECTOR, MULTAN AND 2 OTHERS
Customs Act (IV of 1969)
156
2012 PTD 1788
Customs Appellate Tribunal 2012 MUHAMMAD IQBAL
Vs
COLLECTOR OF CUSTOMS (APPEALS), KARACHI and another
Customs Act (IV of 1969)
193, 194A, 195B
2012 PTD 1913
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS GADOON TEXTILE MILLS, SAWABI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2011 PTD 1222
Federal Tax Ombudsman 2011 PETITIONERS: ABDUL WAHEED
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
168
2011 PTD 1228
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS DURRANI TRADERS, QUETTA
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
21
2011 PTD 1237
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS MONDAY BABA, KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19
2011 PTD 1254
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS GHAZI-BAROTHA CONTRACTORS, ISLAMABAD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2011 PTD 1281
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS D.S. MOTORS AND 2 OTHERS
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2011 PTD 1286
Federal Tax Ombudsman 2011 PETITIONERS: SYED HABIB NOOR AND ANOTHER
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
2
2011 PTD 1300
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS GEOFMAN PHARMACEUTICALS, KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION; ISLAMABAD
Customs Act (IV of 1969)
19
2011 PTD 1339
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS ADMJEE ENTERPRISES, KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
35
2011 PTD 1344
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS GERRY DNATA (PVT.) LTD
Vs
RESPONDENTS: SECRETARY REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19
2011 PTD 1553
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS AUTOMOBILE CORPORATION OF PAKISTAN (PVT) LTD AND 2 OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), PESHAWAR AND 3 OTHERS
Customs Act (IV of 1969)
32
2011 PTD 1615
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS SULTEX INDUSTRIES
Vs
RESPONDENTS: SECRETARY REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
35
2011 PTD 1626
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS AL-HAMRA TRADING COMPANY
Vs
RESPONDENTS: SECRETARY REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2011 PTD 1638
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS NAIAMY INTERNATIONAL IMPORTS/EXPORTS, PESHAWAR CANTT
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
25
2011 PTD 1695
Appellate Tribunal Inland Revenue 2011 Messrs INTERLOOP (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX (R.T.O.), FAISALABAD
Customs Act (IV of 1969)
179
2011 PTD 2086
Appellate Tribunal Inland Revenue 2011 PETITIONERS: COLLECTOR CUSTOMS, PESHAWAR
Vs
RESPONDENTS: COLLECTOR CUSTOMS (APPEALS), PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
174
2011 PTD 2114
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS SHIRKAT KHUSHBAKHT SULTAN LTD. AND ANOTHER
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
128
2011 PTD 2139
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS A.S. STEEL, KARACHI AND ANOTHER
Vs
RESPONDENTS: COLLECTOR OF CUSTOM (APPEALS), KARACHI
Customs Act (IV of 1969)
25
2011 PTD 2205
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS NOVELTY TRADERS, MULTAN AND OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN AND OTHERS
Customs Act (IV of 1969)
25
2011 PTD 2211
Supreme Court of Pakistan 2011 PETITIONERS: COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI
Vs
RESPONDENTS: PAKISTAN STATE OIL, KARACHI
Customs Act (IV of 1969)
32
2011 PTD 2220
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS MALIK VETRO DESIGNI AND 25 OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25
2011 PTD 2480
Sindh High Court 2011 PETITIONERS: COLLECTOR OF CUSTOMS, KARACHI
Vs
RESPONDENTS: MAZHAR-UL-ISLAM
Customs Act (IV of 1969)
32
2011 PTD 2577
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS SITARA PEROXIDE LIMITED, FAISALABAD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2011 PTD 1391
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS UMAR USMAN AND SONS, MULTAN
Vs
RESPONDENTS: SUPERINTENDENT, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, F.B.R., MULTAN AND 2 OTHERS
Customs Act (IV of 1969)
3
2011 PTD 1936
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS BANOORI CUSTOMS AGENCY, AIRPORT, PESHAWAR AND 5 OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
80
2011 PTD 596
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS UNIQUE WIRE INDUSTRIES, KARACHI
Vs
RESPONDENTS: ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
25
2011 PTD 987
Appellate Tribunal Inland Revenue 2011 PETITIONERS: MESSRS SHAMIM TIN MERCHANT, KARACHI AND OTHERS
Vs
RESPONDENTS: COLLECTOR (APPEALS), COLLECTORATE OF CUSTOMS, FEDERAL EXCISE AND SALES TAX, KARACHI AND OTHERS
Customs Act (IV of 1969)
25
2011 PTD 1032
Federal Tax Ombudsman 2011 MESSRS LUCKY CEMENT LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
156
2011 PTD 1166
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS ANM TRADING COMPANY THROUGH MESSRS NADEEM & COMPANY, KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2011 PTD 1181
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
193
2010 PTD 2576
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
79
2010 PTD 2523
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 2472
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 2432
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 2204
Peshawar High Court 2010 PETITIONERS: COLLECTOR CUSTOMS, PESHAWAR
Vs
RESPONDENTS: IFTIKHAR ALI KHAN
Customs Act (IV of 1969)
168, 196
2010 PTD 2136
(2010)102 TAX 189
2011 PTCL 12
Karachi High Court 2010 FILTERS PAKISTAN (PRIVATE) LIMITED
Vs
FEDERAL BOARD OF REVENUE THROUGH MEMBER CUSTOMS AND 2 OTHERS
Customs Act (IV of 1969)
4
2010 PTD 2036
2011 PTCL 68
Lahore High Court 2010 PETITIONERS: MESSRS MUHAMMAD HANIF CHAUHAN
Vs
RESPONDENTS: FEDERATION OF PAKISTAN, THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
25
2010 PTD 2035
2011 PTCL 113
2010 PETITIONERS: COLLECTOR OF CUSTOMS
Vs
RESPONDENTS: REHMAT AFRIDI AND 5 OTHERS
Customs Act (IV of 1969)
2
2010 PTD 2015
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
32
2010 PTD 1983
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
194
2010 PTD 1960
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
32
2010 PTD 1754
2011 PTCL 26
Karachi High Court 2010 PETITIONERS: MESSRS SUPREME TUBE INDUSTRIES, KARACHI
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, (ADJUDICATION-I) AND 2 OTHERS
Customs Act (IV of 1969)
156
2010 PTD 1703
2011 PTCL 167
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
79
2010 PTD 1450
Karachi High Court 2010 PETITIONERS: MESSRS T.M. ENTERPRISES THROUGH AUTHORIZED ATTORNEY
Vs
RESPONDENTS: DIRECTOR, INTELLIGENCE AND INVESTIGATION, KARACHI
Customs Act (IV of 1969)
2, 156(1)(14), 194B(3)
2010 PTD 1411
2011 PTCL 18
Lahore High Court 2010 MESSRS PAK STAR INTERNATIONAL THROUGH PROPRIETOR
Vs
COLLECTOR CUSTOMS, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
202
2010 PTD 1394
2011 PTCL 16
Lahore High Court 2010 MESSRS GLACIER INTERNATIONAL THROUGH AUTHORIZED REPRESENTATIVE
Vs
COLLECTOR OF CUSTOMS, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
25
2010 PTD 1376
Lahore High Court 2010 DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), FAISALABAD AND ANOTHER
Vs
BAGH ALI
Customs Act (IV of 1969)
194
2010 PTD 1024
Peshawar High Court 2010 PETITIONERS: SUDEER
Vs
RESPONDENTS: COLLECTOR CUSTOMS, PESHAWAR AND 2 OTHERS
Customs Act (IV of 1969)
156
2010 PTD 1333
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
79
2010 PTD 1315
Karachi High Court 2010 MESSRS P.M. INTERNATIONAL THROUGH SPECIAL ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION (F.B.R.) AND 3 OTHERS
Customs Act (IV of 1969)
25
2010 PTD 1293
Karachi High Court 2010 MRS. ROHI CHAUDHRY AND 2 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
162
2010 PTD 1233
Karachi High Court 2010 COLLECTOR OF CUSTOMS (PREVENTIVE), MCC OF PREVENTIVE, KARACHI
Vs
RESPONDENTS: SHAIKH NASIR ALI
Customs Act (IV of 1969)
16
2010 PTD 1183
Supreme Court of Pakistan 2010
Vs
POULTRY FEEDS CONTAINING PIG MEAT: In re.
Customs Act (IV of 1969)
156
2010 PTD 1177
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 1049
Federal Tax Ombudsman 2010 PETITIONERS: BILAL HUSSAIN
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
156
2010 PTD 1001
Karachi High Court 2010 HAKEEMUDDIN AND ANOTHER
Vs
DIRECTOR GENERAL OF INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE) THROUGH DIRECTOR, KARACHI AND 4 OTHERS
Customs Act (IV of 1969)
32
2010 PTD 1060
2010 PTCL 939
Customs, Federal Excise and Sales Tax Appellate Tribunal 2010
Vs
Customs Act (IV of 1969)
2
2010 PTD 847
Supreme Court of Pakistan 2010 MURREE BREWERY COMPANY LIMITED
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE KARACHI
Customs Act (IV of 1969)
196
2010 PTD 313
2010 PTCL 841
2010 SCMR 164
Supreme Court of Pakistan 2010 PETITIONERS: DIRECTOR-GENERAL, INTELLIGENCE AND INVESTIGATION-FBR, THROUGH DIRECTOR, INTELLIGENCE AND INVESTIGATION, FBR, ISLAMABAD
Vs
RESPONDENTS: SHER ANDAZ AND 20 OTHERS
Customs Act (IV of 1969)
196
2010 PTD 2006
2011 PTCL 1
2010 SCMR 1746
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 832
Karachi High Court 2010 Messrs REAL TRADING CO. through Wali Muhammad, Karachi
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PaCCS, KARACHI
Customs Act (IV of 1969)
27A, 196
2010 PTD 826
(2010)101 TAX 316
2010 PTCL 848
Karachi High Court 2010 GHANI AND TAYUB (PVT.) LTD., KARACHI
Vs
FEDERATION OF PAKISTAN through
Customs Act (IV of 1969)
25B
2010 PTD 817
2010 PTCL 844
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
2
2010 PTD 794
Karachi High Court 2010 MAROOF OIL COMPANY THROUGH AUTHORIZED REPRESENTATIVE
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
196
2010 PTD 777
2010 PTCL 726
Lahore High Court 2010 MESSRS ELGA CONTROLS THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD AND 6 OTHERS
Customs Act (IV of 1969)
3
2010 PTD 487
2010 SLD 749
Karachi High Court 2010 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, KARACHI
Vs
MESSRS KAPRON OVERSEAS SUPPLIES CO. (PVT.) LTD., KARACHI
Customs Act (IV of 1969)
179
2010 PTCL 1067 /2010 PTD 465
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
25
2010 PTD 460
Karachi High Court 2010 PETITIONERS: ARSHAD HUSSAIN
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act (IV of 1969)
25
2010 PTD 104
2010 PTCL 418
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
32
2010 PTD 335
Appellate Tribunal Inland Revenue 2010
Vs
Customs Act (IV of 1969)
156
2010 PTD 324
Karachi High Court 2010 IQBAL HUSSAIN THROUGH AUTHORIZED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, REVENUE DIVISION AND 2 OTHERS
Customs Act (IV of 1969)
18
2010 PTD 2338
(2010)102 TAX 243
2011 PTCL 98
Lahore High Court 2010 MESSRS A.A. BROTHERS THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE (REVENUE DIVISION), ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
32
2010 PTD 2101
2011 PTCL 27
Karachi High Court 2010 MESSRS DAWLANCE ELECTRONICS (PVT.) LIMITED THROUGH DIRECTOR, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI
Customs Act (IV of 1969)
194
2010 PTD 940
(2010)101 TAX 343
2010 PTCL 1044
Karachi High Court 2010 COLLECTOR OF CUSTOMS
Vs
MESSRS PAK ARAB RAFINERY, KARACHI
Customs Act (IV of 1969)
79
2010 PTD 900
(2010)101 TAX 333
2010 PTCL 1025
Karachi High Court 2010 MESSRS SHAHRUKH ENTERPRISES THROUGH PROPRIETOR AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 ANOTHER
Customs Act (IV of 1969)
194
2010 PTD 657
(2010)101 TAX 261
2010 PTCL 756
Karachi High Court 2010 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT, KARACHI
Vs
MESSRS CHINA NATIONAL WATER RESOURCES AND HYDROPOWER ENGINEERING, KARACHI
Customs Act (IV of 1969)
25
2010 PTD 343
(2010)101 TAX 229
2010 PTCL 868
Karachi High Court 2010 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PaCCS, KARACHI
Vs
Messrs KAPRON OVERSEAS SUPPLIES CO. (PVT.) LTD., KARACHI
Customs Act (IV of 1969)
179, 196
2010 PTD 465
Peshawar High Court 2010 MESSRS LAL GHEE OIL MILLS (PVT.) LTD. THROUGH CHIEF EXECUTIVE
Vs
PAKISTAN THROUGH SECRETARY, FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD AND 9 OTHERS
Customs Act (IV of 1969)
19
2010 PTD 438
Karachi High Court 2010 MESSRS P & G INTERNATIONAL, LAHORE
Vs
ASSISTANT COLLECTOR OF CUSTOMS, (APPRAISEMENT GR-II), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
196
2010 PTD 870
Appellate Tribunal Inland Revenue 2010 Muhammad Naeem Qazi
Vs
Faiz Ali, Dy. Collector/D.R. and Pervaiz Awan, Dy. Superintendent.
Customs Act (IV of 1969)
32
2010 PTD 996
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
Income Tax Ordinance (XLIX of 2001)
132, 132(2A), 221, 221(1), 221(3), Second Sched., Cl. 3A
2010 PTD 1127
(2010)102 TAX 25
Lahore High Court 2009 Messrs SAFE WAY through Proprietor
Vs
DEPUTY COLLECTOR CUSTOMS, (APPRAISEMENT GROUP-I), LAHORE and others
Customs Act (IV of 1969)
32
2009 PTD 201
Supreme Court of Pakistan 2009 PETITIONERS: MESSRS AHMED BROTHER TRADE INTERNATIONAL, GILGIT
Vs
RESPONDENTS: COLLECTOR CUSTOMS, CUSTOM HOUSE, RAWALPINDI/ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
32(1), 180, 168
2009 PTD 63
Federal Tax Ombudsman 2009 PETITIONERS: MESSRS GADOON TEXTILE MILLS LTD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
80
2009 PTD 167
Federal Tax Ombudsman 2009 PETITIONERS: MESSRS DEWAN SALMAN FIBRE LTD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
81
2009 PTD 140
Federal Tax Ombudsman 2009 PETITIONERS: MESSRS WESTERN COMPUTER (PVT.) LTD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2009 PTD 85
Federal Tax Ombudsman 2009 PETITIONERS: PAKISTAN CYCLE INDUSTRIES COOPERATIVE SOCIETY, LAHORE
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
32
2009 PTD 11
Federal Tax Ombudsman 2009 MESSRS CRESCENT TEXTILE MILLS LIMITED, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
81
2009 PTD 1968
Lahore High Court 2009 Messrs SHAIKII SALIM ALI (PVT.) LTD. through Managing Director
Vs
COLLECTOR OF CUSTOMS, LAHORE and another
Customs Act (IV of 1969)
16
2009 PTD 1274
Lahore High Court 2009 PETITIONERS: MESSRS NAZMAFK (PVT.) LTD. THROUGH CHIEF EXECUTIVE
Vs
RESPONDENTS: FEDERATION OF PAKISTAN, THROUGH SECRETARY (REVENUE DIVISION/FBR) AND 3 OTHERS
Customs Act (IV of 1969)
32
2009 PTD 1463
Karachi High Court 2009 PETITIONERS: IBRAHIM FIBRES LTD. THROUGH GENERAL MANAGER (IMPORTS)
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND ANOTHER
Customs Act (IV of 1969)
30
2009 PTD 1902
Karachi High Court 2009 Messrs MEKOTEX (PVT.) LTD., KARACHI
Vs
CHAIRMAN, APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX, KARACHI and 2 others
Customs Act (IV of 1969)
33
2009 PTD 1158
Karachi High Court 2009 COLLECTOR OF CUSTOMS, PORT MUHAMMAD BIN QASIM, KARACHI
Vs
Messrs MIA CORPORATION (PVT.) LTD., ISLAMABAD
Customs Act (IV of 1969)
194C(3A)
2009 PTD 1127
Karachi High Court 2009 IRSHAD AHMED and another
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division (FBR), Islamabad and 6 others
Customs Act (IV of 1969)
2(kk), 2(rr), 17, 79, 80, 168, 179, 186, 193, 195
2009 PTD 1949
Lahore High Court 2009 Messrs ASIAN TRADERS through Proprietor and another
Vs
MUHAMMAD AKBAR KHAN MAGSI and 3 others
Customs Act (IV of 1969)
32
2009 PTD 1147
Karachi High Court 2009 Messrs SHIRJEEL ENTERPRISES through Proprietor
Vs
COLLECTOR OF CUSTOMS, APPRAISEMENT, KARACHI
Customs Act (IV of 1969)
194
2009 PTD 1181
Karachi High Court 2009 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT, KARACHI
Vs
Messrs SUPERIOR STEEL, KARACHI
Customs Act (IV of 1969)
32(1), 79(1), 194C(3)
2009 PTD 1239
Lahore High Court 2009 Messrs M.A.H. TRADERS through Proprietor
Vs
DEPUTY COLLECTOR CUSTOMS and 4 others
Customs Act (IV of 1969)
25(1), 25A
2009 PTD 943
Islamabad High Court 2009 MUHAMMAD FAISAL IQBAI, QURESHI and others
Vs
ADDITIONAL COLLECTOR CUSTOMS and others
Customs Act (IV of 1969)
32, 156(1), 156(14), 156(77), 157, 178
2009 PTD 932
Federal Tax Ombudsman 2009 PETITIONERS: MESSRS ALOFT INTERNATIONAL TRADING CO., KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
155
2009 PTD 2216
Customs, Federal Excise and Sales Tax Appellate Tribunal 2009
Vs
Customs Act, 1969
15, 25, 32,194-A(5), 194-B(2)
2009 PTD 2189
Customs, Federal Excise and Sales Tax Appellate Tribunal 2009
Vs
Customs Act, 1969
25(1), 25(5), 32, 32(1), 32(2), 156(1), 195, 223
2009 PTD 1926
Lahore High Court 2009 PETITIONERS: YASIR ENTERPRISES THROUGH PROPRIETOR
Vs
RESPONDENTS: MODEL CUSTOMS COLLECTORATE THROUGH COLLECTOR CUSTOMS, MULTAN AND 2 OTHERS
Customs Act (IV of 1969)
15
2009 PTD 1880
Lahore High Court 2009 PETITIONERS: MESSRS YOUNAS GROUP OF INDUSTRIES THROUGH PROPRIETOR
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS, SAMBRIAL, SIALKOT AND 2 OTHERS
Customs Act (IV of 1969)
20
2009 PTD 1835
Customs, Federal Excise and Sales Tax Appellate Tribunal 2009
Vs
Customs Act, 1969
181, 187
2009 PTD 1829
QUETTA HIGH COURT 2009 PETITIONERS: MESSRS SYED MUHAMMAD QASIM
Vs
RESPONDENTS: ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION) AND ANOTHER
Customs Act (IV of 1969)
187
2009 PTD 1763
Federal Tax Ombudsman 2009 MESSRS ZHONGXING TELECOM PAKISTAN (PVT.) LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
81
2009 PTD 204
Peshawar High Court 2009 ADDITIONAL COLLECTOR SALES TAX
Vs
Messrs ASSOCIATED INDUSTRIES LTD
Customs Act (IV of 1969)
196, 194A, 179, 193, 195
2009 PTD 1799
Karachi High Court 2009 Messrs PARAMOUNT SPINNING MILLS LTD
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT) GOVERNMENT OF PAKISTAN APPRAISEMENT COLLECTORATE, LAHORE
Customs Act (IV of 1969)
19, 32(2), 156(1)(10A), 202
2009 PTD 1575
Supreme Court of Pakistan 2009 SHAHTAJ SUGAR MILLS LTD
Vs
ADDITIONAL SECRETARY, GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, KARACHI
Customs Act (IV of 1969)
33
2009 PTD 1544
Lahore High Court 2009 MUHAMMAD SHAHID
Vs
FEDERATION OF PAKISTAN AND 3 OTHERS
Customs Act (IV of 1969)
null
2009 PTD 1541
Appellate Tribunal Inland Revenue 2009
Vs
Customs Act (IV of 1969)
156
2009 PTD 1305
Federal Tax Ombudsman 2009 PETITIONERS: MUHAMMAD FAROOQ THROUGH ATTORNEY AND ANOTHER
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
168
2009 PTD 1254
Federal Tax Ombudsman 2009 PETITIONERS: MESSRS M.K. INTERNATIONAL WHO, KARACHI
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
32
2009 PTD 1144
Federal Tax Ombudsman 2009 PETITIONERS: SHAHZAD-UR-REHMAN
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
80
2009 PTD 1128
Karachi High Court 2009 PETITIONERS: KHURRAM FAROOQ SIDDIQUI
Vs
RESPONDENTS: DEPARTMENT OF CUSTOMS AND EXCISE, COLLECTORATE OF CUSTOMS (EXPORT) AND ANOTHER
Customs Act (IV of 1969)
156
2009 PTD 992
Lahore High Court 2009 Messrs S.T. ENTERPRISES through Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary, (Revenue Division/FBR), Islamabad and 4 others
Customs Act (IV of 1969)
25, 32
2009 PTD 467
Customs, Federal Excise and Sales Tax Appellate Tribunal 2009
Vs
Customs Act, 1969
171, 156(1), 8, 70 & 57
2009 PTD 458
Appellate Tribunal Inland Revenue 2009
Vs
Customs Act (IV of 1969)
32(3A)
2009 PTD 364
Karachi High Court 2009 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, KARACHI
Vs
MUZAMMIL AHMAD
Customs Act (IV of 1969)
194C(3A), 194(4)
2009 PTD 266
Lahore High Court 2009 Messrs GENUINE IMPORT IMPEX through Proprietor
Vs
DEPUTY COLLECTOR CUSTOMS, (APPRAISEMENT GROUP-III), LAHORE and 4 others
Customs Act (IV of 1969)
25, 25A, 25I
2009 PTD 263
Lahore High Court 2009 Messrs ZIBTEC (PVT.) LTD through Director and another
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTOR and 3 others
Customs Act (IV of 1969)
195
2009 PTD 246
Lahore High Court 2009 Messrs AUTOCRAFT through Proprietor
Vs
DEPUTY COLLECTOR OF CUSTOMS and 6 others
Customs Act (IV of 1969)
25
2009 PTD 244
Federal Tax Ombudsman 2008 MUHAMMAD HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
201, 216
2008 PTD 1452
Karachi High Court 2008 MESSRS INDUS STEEL PIPE LTD
Vs
COLLECTOR, CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
32
2008 PTD 1472
Karachi High Court 2008 ABDUL GHAFFAR BHUNDI THROUGH ATTORNEY
Vs
FEDERATION OF, PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
18
2008 PTD 1475
Lahore High Court 2008 FAZAL ILLAHI & SONS THROUGH REGISTRAR
Vs
DEPUTY COLLECTOR, CUSTOMS AND OTHERS
Customs Act (IV of 1969)
25
2008 PTD 1478
Lahore High Court 2008 Messrs SHAFIQUE & COMPANY through Proprietor
Vs
ASSISTANT COLLECTOR, CUSTOMS and 2 others
Customs Act (IV of 1969)
25
2008 PTD 1481
Lahore High Court 2008 MESSRS TRADECOM PAKISTAN (PVT.) LTD. THROUGH EXECUTIVE DEPUTY DIRECTOR (FINANCE)
Vs
DEPUTY COLLECTOR CUSTOMS, CFS DRY PORT AND ANOTHER
Customs Act (IV of 1969)
80
2008 PTD 1482
Karachi High Court 2008 NIAZ MUHAMMAD through Attorney
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Commerce, Islamabad and 2 others
Customs Act (IV of 1969)
31 (A) , 179 (1)
2008 PTD 1517
Appellate Tribunal Inland Revenue 2008 Shaukat, Inspector
Vs
Mian Abdul Ghaffar
Customs Act (IV of 1969)
156
2008 PTD 1535
Karachi High Court 2008 GLAXO LABORATORIES LTD., LAHORE
Vs
COLLECTOR CUSTOMS, CENTRAL EXCISE AND SALES TAX ADJUDICATION-1, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32
2008 PTD 1539
Appellate Tribunal Inland Revenue 2008 Mian Abdul Ghaffar
Vs
Ahtesham
Customs Act (IV of 1969)
181
2008 PTD 1542
Lahore High Court 2008 Messrs KING TRADERS
Vs
DEPUTY COLLECTOR OF CUSTOMS and 2 others
Customs Act (IV of 1969)
25, 33
2008 PTD 1551
Federal Tax Ombudsman 2008 MESSRS QUALITY WEAVING MILLS LTD., MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act, 1969
195C, 196
2008 PTD 565
Federal Tax Ombudsman 2008 MUSHTAQ AHMAD KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
201, 216, 217, 169(4)
2008 PTD 1555
Federal Tax Ombudsman 2008 RANA MUHAMMAD NAEEM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
16
2008 PTD 1578
Federal Tax Ombudsman 2008 Rana MANZOOR HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
194B(2)
2008 PTD 536
Lahore High Court 2008 Messrs AL-MADINA TRADERS through Proprietor
Vs
ASSISTANT COLLECTOR (IMPORTS) and others
Customs Act (IV of 1969)
194A
2008 PTD 1592
Karachi High Court 2008 GHANDHARA NISSAN LTD., KARACHI
Vs
COLLECTOR OF CUSTOMS (APPG), KARACHI AND ANOTHER
Customs Act (IV of 1969)
32
2008 PTD 1610
Appellate Tribunal Inland Revenue 2008 Ch. Ishtiaq Ahmad
Vs
Saud Imran Ahmad, D.R. and M. Akhtar Zaidi A/O
Customs Act (IV of 1969)
19
2008 PTD 1621
Peshawar High Court 2008 TILA MUHAMMAD and others
Vs
ASSISTANT COLLECTOR CUSTOMS and 4 another
Customs Act (IV of 1969)
156(1), 156(8), 156(89), 157
2008 PTD 1638
Karachi High Court 2008 MUHAMMAD HASHIM
Vs
THE STATE
Customs Act (IV of 1969)
156
2008 PTD 1659
Federal Tax Ombudsman 2008 M.N. IMP. & EXP. COMPANY, KARACIH
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2008 PTD 1676
Supreme Court of Pakistan 2008 DEPUTY COLLECTOR CUSTOMS
Vs
Messrs TRADECOM PAKISTAN (PVT.) LTD. through Executive Deputy Director and another
Customs Act (IV of 1969)
19, 25
2008 PTD 1729
Karachi High Court 2008 WANIA IMPEX through Proprietor
Vs
ASSISTANT COLLECTOR CUSTOMS and 4 others
Customs Act (IV of 1969)
25, 25(1), 25(7)
2008 PTD 1760
Appellate Tribunal Inland Revenue 2008 Mian Abdul Ghaffar
Vs
Imran Chaudhry, Deputy Collector/(D.R.)
Customs Act (IV of 1969)
25
2008 PTD 1827
Federal Tax Ombudsman 2008 ABDUL WAHEED, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19
2008 PTD 1875
Lahore High Court 2008 SHAMS-UD-DIN
Vs
THE STATE through DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-F.B.R., LAHORE and 2 others
Customs Act (IV of 1969)
25, 156(90)
2008 PTD 1916
Lahore High Court 2008 KHAWAR SHABBIR
Vs
MEMBERS JUDICIAL/TECHNICAL, CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
2
2008 PTD 1928
Lahore High Court 2008 Messrs ADAM SUGAR MILLS LIMITED through Director
Vs
CUSTOMS, FEDERAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and 3 others
Customs Act (IV of 1969)
194A, 194B, 194C
2008 PTD 1958
Supreme Court of Pakistan 2008 FAZAL-UR-REHMAN HANIF
Vs
STATION HOUSE OFFICER, TALUKA POLICE STATION, MIRPURKHAS AND 3 OTHERS
Customs Act (IV of 1969)
6
2008 PTD 2003
Supreme Court of Pakistan 2008 COLLECTOR OF CUSTOMS, PORT MUHAMMAD BIN QASIM
Vs
Messrs ZYMOTIC DIAGNOSTIC INTERNATIONAL, FA I SALABA D
Customs Act (IV of 1969)
16, 25, 31(1)(2)
2008 SCMR 438
Supreme Court of Pakistan 2008 COLLECTOR OF CUSTOMS, PORT MUHAMMAD BIN QASIM, KARACHI
Vs
MESSRS KAGHAN GHEE MILLS (PVT.) LTD.
Customs Act (IV of 1969)
15
2008 SCMR 1538
Karachi High Court 2008 MIAN NASIR ALI
Vs
THE STATE
Customs Act (IV of 1969)
156
2008 YLR 2028
Lahore High Court 2008 KHAWAJA MUHAMMAD NAEEM
Vs
THE STATE
Customs Act (IV of 1969)
156
2008 YLR 2291
Lahore High Court 2008 MUHAMMAD NADEEM SIDDIQUI
Vs
THE STATE through Director-General Intelligence and Investigation-FBR, Regional Office, Lahorec
Customs Act (IV of 1969)
156
2008 YLR 2666
Karachi High Court 2008 INDUS BATTERY INDUSTRIES (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
25
2008 PTD 246
Lahore High Court 2008 SHEIKH SALEEM AHMED AND ANOTHER
Vs
THE STATE
Customs Act (IV of 1969)
156
2008 PCRLJ 144.
Lahore High Court 2008 SYED GHULAM HASSAN
Vs
THE STATE
Customs Act (IV of 1969)
156
2008 PCRLJ 1510
Karachi High Court 2008 Senator ASIF ALI ZARDARI and another
Vs
THE STATE
Customs Act (IV of 1969)
156(1)(8)(14)
2008 PLD 381 (1)
Lahore High Court 2008 RIZWAN AHMAD
Vs
NATIONAL ACCOUNTABILITY BUREAU through Chairman and 4 others---
Constitution of Pakistan, 1973
Article 25
2008 PLD 381 (2)
Supreme Court of Pakistan 2008 MUHAMMAD NAWAZ
Vs
THE STATE THROUGH CHAIRMAN, NAB, ISLAMABAD AND ANOTHER
Customs Act (IV of 1969)
32
2008 PLD 438
Karachi High Court 2008 Indus Motors Company Ltd.
Vs
Federation of Pakistan and others
Customs Act (IV of 1969)
19
2008 PTCL 283
Customs Appellate Tribunal 2008 Malik Muhammad Arshad
Vs
Dr. Akhtar Hussain, D.R. and Khurram Munir, Appraiser
Customs Act (IV of 1969)
2(aaa), 2(bb), 32, 33, 194, 194A
2008 PTD 29
Karachi High Court 2008 NEW ELECTRONICS (PVT.) LTD. THROUGH DIRECTOR
Vs
OLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25
2008 PTD 133 
Customs, Central Excise and Sales Tax Appellate Tribunal 2008 Miss Kausar Akhtar
Vs
Nemo
Customs Act (IV of 1969)
156(1)(8), 157(2), 158, 159, 171, 180, 194A
2008 PTD 194
Appellate Tribunal Inland Revenue 2008 Tariq Najib Ch.
Vs
Dr. Akhtar Hussain, D.R. and Farrukh Ghulam Abbas, Inspector
Customs Act (IV of 1969)
194-A
2008 PTD 196
Appellate Tribunal Inland Revenue 2008 Tariq Mahmood, I.O.
Vs
Syed M. Mohsin Hamdani
Customs Act (IV of 1969)
156
2008 PTD 315
Lahore High Court 2008 MESSRS ALM TRADERS THROUGH MANAGER
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE AND ANOTHER
Customs Act (IV of 1969)
18
2008 PTD 362
Karachi High Court 2008 INDUS MOTORS COMPANY LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18
2008 PTD 373
Federal Tax Ombudsman 2008 MESSRS ZAVERIA ENTERPRISES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
35
2008 PTD 411
Karachi High Court 2008 MESSRS AMAN & AMIN TRADING CO. THROUGH PROPRIETOR
Vs
DEPUTY COLLECTOR OF CUSTOMS, APPRAISING INTELLIGENCE BRANCH, KARACHI
Customs Act (IV of 1969)
194
2008 PTD 459
Federal Tax Ombudsman 2008 MESSRS OWAISCO, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
81
2008 PTD 462
Karachi High Court 2008 COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI
Vs
GHULAM MUHAMMAD
Customs Act (IV of 1969)
168
2008 PTD 525
Karachi High Court 2008 COLLECTOR OF CUSTOMS, APPRAISEMENT COLLECTORATE, KARACHI
Vs
MESSRS NEW LIGHT HOUSE (PVT.) LTD, LAHORE
Customs Act (IV of 1969)
19
2008 PTD 558
Federal Tax Ombudsman 2008 SHAMS-UZ-ZAMAN BUTT THROUGH ATTORNEY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
169(4)
2008 PTD 571
Federal Tax Ombudsman 2008 MESSRS CRYSTAL MOVING SYSTEM THROUGH MIAN ABDUL GHAFFAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
82
2008 PTD 585
Federal Tax Ombudsman 2008 SAFDRULLAH AND ANOTHER
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
201
2008 PTD 617
Federal Tax Ombudsman 2008 ABDUL GHAFOOR THROUGH MUHAMMAD ALEEM KHAN, ADVOCATE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
18
2008 PTD 626
Appellate Tribunal Inland Revenue 2008 Tariq Mahmood, I.O.
Vs
Syed M. Mohsin Hamdani
Customs Act (IV of 1969)
156
2008 PTD 672
Karachi High Court 2008 MESSRS BABA AGENCIES THROUGH PROPRIETOR
Vs
SECRETARY REVENIJE DIVISION FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
32
2008 PTD 742
Lahore High Court 2008 FASTLINE (PVT.) LTD
Vs
COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
25
2008 PTD 905
Karachi High Court 2008 MESSRS SHAFIQ TEXTILE MILLS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
33
2008 PTD 950
Karachi High Court 2008 COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS FAPORT INTERNATIONAL, SIALKOT
Customs Act (IV of 1969)
25
2008 PTD 996
Federal Tax Ombudsman 2008 INAM ALI BHATTI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
18
2008 PTD 1002
Karachi High Court 2008 MESSRS A-ONE FEEDS THROUGH MANAGING PARTNER
Vs
DEPUTY COLLECTOR, ADJUDICATION-I, KARACHI AND ANOTHER
Customs Act (IV of 1969)
9
2008 PTD 1029
Federal Tax Ombudsman 2008 MISAL KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
6
2008 PTD 1083
Federal Tax Ombudsman 2008 S.A. WASTI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
193
2008 PTD 1094
Federal Tax Ombudsman 2008 Messrs AWAN CNG, REFILLING CO. (PVT.) LIMITED, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
18
2008 PTD 1143
Karachi High Court 2008 MESSRS FACO TRADING THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
25
2008 PTD 1216
Federal Tax Ombudsman 2008 MESSRS H.M. IQBAL & CO., MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
2008 PTD 1223
Lahore High Court 2008 CH. MAQBOOL AHMED
Vs
CUSTOMS, FEDERAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, AND 3 OTHERS
Customs Act (IV of 1969)
196
2008 PTD 1239
Karachi High Court 2008 NAJAM IMPEX, LAHORE through Sole Proprietor
Vs
ASSISTANT COLLECTOR OF CUSTOMS, KARACHI and 4 others
Customs Act (IV of 1969)
25, 25-A, 25(1-A), 81
2008 PTD 1250
Karachi High Court 2008 MUHAMMAD YOUSAF
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
139
2008 PTD 1264
Karachi High Court 2008 SOBIA SOHAIL JAFRANI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25
2008 PTD 1284
Appellate Tribunal Inland Revenue 2008 Zulfiqar Ali Sh., I.T.P.
Vs
Mrs. Sabiha Mujahid, D.R.
Customs Act (IV of 1969)
25
2008 PTD 1285
Lahore High Court 2008 COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, MULTAN
Vs
SAEED AHMAD and 3 others
Customs Act (IV of 1969)
194B, 196
2008 PTD 1346
Lahore High Court 2008 F.A. CORPORATION through Proprietor
Vs
DIRECTOR GENERAL, CUSTOMS INTELLIGENCE AND INVESTIGATION and 3 others
Customs Act (IV of 1969)
3A, 3B, 3C, 3D, 4, 6, 3(g), 15, 17, 32
2008 PTD 1365
Peshawar High Court 2008 BACHA-UD-DIN
Vs
GOVERNMENT through Collector Customs, Peshawar and 6 others
Customs Act (IV of 1969)
16, 168, 169, 169(4), 201
2008 PTD 1394
Karachi High Court 2007 COLLECTORATE OF CUSTOMS
Vs
MESSRS NOMAN CHUGTAI
Customs Act (IV of 1969)
194
2007 PTD 153
2007 PTCL 467
Lahore High Court 2007 COLLECTOR OF CUSTOMS
Vs
MIAN MUHAMMAD FAROOQ
Customs Act (IV of 1969)
168
2007 PTD 896
2007 PTCL 451
Supreme Court of Pakistan 2007 HAJI REHMATULLAH AND ANOTHER
Vs
COLLECTOR CENTRAL EXCISE AND LAND CUSTOMS, QUETTA AND OTHERS
Customs Act (IV of 1969)
181
2007 PTD 157
2007 PTCL 437
2007 SCMR 68
Karachi High Court 2007 PAK SUZUKI MOTOR COMPANY LTD. THROUGH SR. GENERAL MANAGER (I&LP), KARACHI
Vs
SECRETARY REVENUE DIVISION, GOVERNMENT OF PAKISTAN THROUGH MEMBER CUSTOMS, ISLAMABAD AND ANOTHER
Customs Act (IV of 1969)
33
2007 PTD 501
2007 PTCL 426
QUETTA HIGH COURT 2007 ABDUL SATTAR & CO. through Proprietor and another
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS SALES TAX AND CENTRAL EXCISE, QUETTA
Customs Act (IV of 1969)
Chapter 12, 121, 9, 44, 45, 2, 15, 193, 194A
2007 PTD 361
Karachi High Court 2007 MESSRS MORO TEXTILE MILLS LIMITED THROUGH CHAIRMAN
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19
2007 PTD 60
95 TAX 244
2007 PTCL 355
2007 PTR 121
Karachi High Court 2007 MUHAMMAD ASIF SAIGAL
Vs
THE STATE
Customs Act (IV of 1969)
156

2007 PLD 325
Karachi High Court 2007 WEST PAKISTAN TANKS TERMINAL (PVT.) LTD. THROUGH CHAIRMAN
Vs
COLLECTOR (APPRAISEMENT), APPRAISEMENT COLLECTORATE, CUSTOMS HOUSE, KARACHI
Customs Act (IV of 1969)
30
2007 PTD 284
Customs, Federal Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
18B
2007 PTD 229
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
25(1), 25(4), 25
2007 PTD 206
Karachi High Court 2007 COLLECTOR OF CUSTOMS (APPRAISEMENT)
Vs
MESSRS SHABAZ INTERNATIONAL
Customs Act (IV of 1969)
196
2007 PTD 202
2007 PTCL 480
Karachi High Court 2007 MUHAMMAD ASHFAQ
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division, Ministry of Finance, Islamabad and 2 others
Customs Act (IV of 1969)
25(7)(1)(2)(3)(4)(10)
2007 PTD 198
Supreme Court of Pakistan 2007 COLLECTOR CUSTOMS, PESHAWAR
Vs
Messrs PAPER INTERNATIONAL (PVT.) LTD., NOWSHERA and another
Customs Act (IV of 1969)
156(1), Cls. (62), (90)

2007 SCMR 195
Karachi High Court 2007 Mrs. AFROZE SHAH through Attorney
Vs
PAKISTAN through Secretary, Revenue Division, Ministry of Finance and another
Customs Act (IV of 1969)
156(10-A), 168(2), 168(1), 2(rr), 2(kk)
2007 PTD 167
Karachi High Court 2007 MAPLE LEAF CEMENT FACTORY LTD. THROUGH COMPANY SECRETARY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19
2007 PTD 161
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
179
2007 PTD 127
Karachi High Court 2007 GHANDHARA NISSAN DIESEL LTD. through Director
Vs
COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
32(2), 32(1), 104, 156(1)(14), (77), 83A, 83, 32, 196(5)
2007 PTD 117
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
195
2007 PTD 51
Karachi High Court 2007 COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS ORIENTAL EXPORT INTERNATIONAL, KARACHI
Customs Act (IV of 1969)
32(1), 196
2007 PTD 45
Peshawar High Court 2007 Messrs GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. through Chief Executive
Vs
PAKISTAN through Chairman Revenue Division, Central Board of Revenue, Islamabad and 6 others
Customs Act (IV of 1969)
18, 247, 89, 128

2007 PLD 39
Supreme Court of Pakistan 2007 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
Messrs PATTOKI SUGAR MILLS LTD. and others
Customs Act (IV of 1969)
32
2006 PTD 2889
(2006)93 TAX 130
2007 PTCL 263
2007 SCMR 1245
Karachi High Court 2007 MANHATTAN INTERNATIONAL (PVT.) LTD., KARACHI AND OTHERS
Vs
DIRECTOR GENERAL INTELLIGENCE AND INVESTIGATION CUSTOMS AND EXCISE), KARACHI AND OTHERS
Customs Act (IV of 1969)
196
2006 PTD 2609
2007 PTCL 274
Lahore High Court 2007 MESSRS TOKYO AUTOMOBILE THROUGH PROPRIETOR
Vs
DEPUTY COLLECTOR, CFS, NLC THOKAR NIAZ BAIG, LAHORE AND 4 OTHERS
Customs Act (IV of 1969)
25
2006 PTD 2551
2007 PTCL 598
Lahore High Court 2007 MESSRS SUPER METAL TRADERS, THROUGH PROPRIETOR
Vs
GENERAL MANAGER, PAKISTAN RAILWAY, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
203
2006 PTD 2500
2007 PTCL 323
Lahore High Court 2007 MESSRS PRIME INTERNATIONAL TRADERS THROUGH SOLE PROPRIETOR AND ANOTHER
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
156
2006 PTD 2494
2007 PTCL 304
Karachi High Court 2007 MUHAMMAD SHARIF
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND ANOTHER
Customs Act (IV of 1969)
82
2006 PTD 2435
2007 PTCL 411
Supreme Court of Pakistan 2007 MESSRS FLYING BOARD AND PAPER PRODUCTS (PVT.) LIMITED
Vs
DEPUTY COLLECTOR OF CUSTOMS, DRY PORT, LAHORE
Customs Act (IV of 1969)
81
2006 PTD 2354
2007 PTCL 199
2006 SCMR 1648
Karachi High Court 2007 PAK SUZUKI MOTORS CO. LTD. THROUGH SENIOR GENERAL MANAGER (CORPORATE PLANNING & LOGISTICS), KARACHI
Vs
COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR (PROCESSING), KARACHI
Customs Act (IV of 1969)
25(3), 193(4), 194, 196
2006 PTD 2237
2007 PTCL 78
Lahore High Court 2007 NORTHERN POWER GENERATION COMPANY LTD. THROUGH PROJECT DIRECTOR
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, MULTAN
Customs Act (IV of 1969)
18
2006 PTD 2231
2007 PTCL 50
Karachi High Court 2007 MESSRS IHSAN SONS (PVT.) LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, MINISTRY OF FINANCE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19
2006 PTD 2209
2007 PTCL 36
Supreme Court of Pakistan 2007 DEPUTY CONTROLLER OF CUSTOMS (VALUATION) AND ANOTHER
Vs
MESSRS ABDUL SHAKOOR ISMAIL KALOODI AND OTHERS
Customs Act (IV of 1969)
25

2007 PTCL 255
2006 SCMR 1446
Karachi High Court 2007 MESSRS PAKISTAN CABLES LTD. THROUGH FINANCE DIRECTOR AND COMPANY SECRETARY
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN, C.B.R. AND 2 OTHERS
Customs Act (IV of 1969)
19, 223
2006 PTD 1930
2006 PTCL 465
2007 PTR 1
Karachi High Court 2007 Messrs MADINA ENTERPRISES LTD., JHANG ROAD, FAISALABAD through Legal Manager
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Law and Parliamentary Affairs, Islamabad and 2 others
Customs Act (IV of 1969)
25
2005 PTD 1328
(2005)91 TAX 82
2007 PTR 245
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS (EXPORT), KARACHI
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE .TRIBUNAL, KARACHI and another
Customs Act (IV of 1969)
32
2007 PTD 2466
Peshawar High Court 2007 Messrs SALEEM CIGARETTE INDUSTRIES (PVT.) LIMITED through Chief Executive
Vs
ASSISTANT COLLECTOR (CUSTOMS) and 4 others
Customs Act (IV of 1969)
202(3)(c), 195A, 193
2007 PTD 2422
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
31A, 30, 31, 104
2007 PTD 2399
(2007)95 TAX 286
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
32(3)
2007 PTD 2273
(2007)95 TAX 388
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
Chapter 84, First Schedule
2007 PTD 2391
Supreme Court of Pakistan 2007 INDUS TRADING AND CONTRACTING COMPANY, KARACHI
Vs
COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
19
2007 PTD 2354
(2008)97 TAX 135
2008 PTCL 193
2008 SCMR 58
Karachi High Court 2007 KASHIF NASEEM
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
25
2007 PTD 2250
2008 PTCL 181
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
25(a)(i)
2007 PTD 2230
96 TAX 385
2007 PTR 184
Lahore High Court 2007 IQBAL KHAN and another
Vs
DEPUTY DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS, EXCISE AND SALES TAX), GUJRANWALA and 2 others
Customs Act (IV of 1969)
2(s), 196
2007 PTD 2228
(2007)96 TAX 235
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS (EXPORTS) AND ANOTHER
Vs
MESSRS R.A. HOSIERY WORKS
Customs Act (IV of 1969)
32, 32(1)
2007 PTD 2215
(2007)96 TAX 193
2008 PTCL 161
2007 SCMR 1881
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
2KKA, 86, 97, 104
2007 PTD 2194
(2007)95 TAX 281
Lahore High Court 2007 MESSRS S. FAZAL ILAHI &. SONS THROUGH REGISTRAR
Vs
DEPUTY COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
25(4), 81, 81(1), 81(2), 81(3), 81(4)
2007 PTD 2119
96 TAX 237
2008 PTCL 177
Lahore High Court 2007 MESSRS SHAFIQ TRADERS THROUGH PROPRIETOR
Vs
COLLECTOR OF CUSTOMS AND ANOTHER
Customs Act (IV of 1969)
81(2),
2007 PTD 2092
96 TAX 229
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
Customs Act (IV of 1969)
null
2007 PTD 2065
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
35
2007 PTD 2049
Karachi High Court 2007 SARDAR NAZEER
Vs
THE STATE
Customs Act (IV of 1969)
2

2007 YLR 2031
Lahore High Court 2007 WAHAJ ENTERPRISES THROUGH SOLE PROPRIETOR
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
25, 32
2007 PTD 2018
96 TAX 253
Federal Tax Ombudsman 2007 Messrs INNOVATIVE IMPEX through Nadeem & Co., Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25(15)
2007 PTD 1982
Federal Tax Ombudsman 2007 MESSRS GULISTAN TEXTILE MILLS LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2007 PTD 1977
Karachi High Court 2007 PAKISTAN STATE OIL COMPANY LIMITED
Vs
COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION-II)
Customs Act (IV of 1969)
32, 32(1)(2), 32(3), 106, 196(1)
2007 PTD 1862
96 TAX 220
Karachi High Court 2007 COLLECTOR OF CUSTOMS (EXPORTS), KARACHI
Vs
Messrs QAISER, L.G. PETROCHEMICAL (PVT.) LIMITED, KARACHI
Customs Act (IV of 1969)
21(c), 196
2007 PTD 1848
(2007)96 TAX 187
Karachi High Court 2007 FAISAL AND OTHERS
Vs
THE STATE
Customs Act (IV of 1969)
2

2007 YLR 1625
Karachi High Court 2007 PAKISTAN STATE OIL COMPANY LIMITED
Vs
COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION-II)
Customs Act (IV of 1969)
32, 32(1)(2), 106, 194, 196
2007 PTD 1618
2007 PTR 287
2008 PTCL 151
Federal Tax Ombudsman 2007 Messrs SHAKARGANJ MILLS LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
81, 81(2), 81(4)
2007 PTD 1519
Karachi High Court 2007 MUHIB UL NABI
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, KARACHI and 4 others
Customs Act (IV of 1969)
196, 30, 31A, 18, 19, 196
2007 PTD 1502
Supreme Court of Pakistan 2007 FEDERATION OF PAKISTAN and others
Vs
ATTOCK PETROLEUM LTD., ISLAMABAD
Customs Act (IV of 1969)
195
2007 PTD 1495
96 TAX 45
2008 PTCL 13
Karachi High Court 2007 MUHAMMAD SALEEM
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND. ECONOMIC AFFAIRS, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
32
2007 PTD 1493
2008 PTCL 203
Supreme Court of Pakistan 2007 ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
Vs
Mst. SIDDIQAN AFZAL and others
Customs Act (IV of 1969)
168(2), 180, 221, 156(1), 89
2007 PTD 1485
Karachi High Court 2007 MESSRS SHAFIQ TEXTILE MILLS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
32
2007 PTD 1480
2008 PTCL 136
Supreme Court of Pakistan 2007 HASHWANI HOTELS LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance and others
Customs Act (IV of 1969)
18, 31-A, 79, 104
2007 PTD 1473
Karachi High Court 2007 COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS ACHAK ENTERPRISES, KARACHI
Customs Act (IV of 1969)
25
2007 PTD 1458
2008 PTCL 144
Federal Tax Ombudsman 2007 MESSRS IFTIKHAR CORPORATION THROUGH NADEEM & COMPANY, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
16
2007 PTD 1440
Appellate Tribunal Inland Revenue 2007 Rana ARIF HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2007 PTD 1412
Federal Tax Ombudsman 2007 MESSRS PAKISTAN OIL MILLS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
80
2007 PTD 1390
Federal Tax Ombudsman 2007 AZHAR IQBAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
139
2007 PTD 1384
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS (VALUATION) and another
Vs
KARACHI BULK STORAGE AND TERMINAL LTD.
Customs Act (IV of 1969)
25

2008 PTCL 103
2007 SCMR 1357
Federal Tax Ombudsman 2007 SHEHZAD KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
168(2)
2007 PTD 1349
Supreme Court of Pakistan 2007 WEST PAKISTAN TANKS TERMINAL (PVT.) LTD
Vs
COLLECTOR (APPRAISEMENT
Customs Act (IV of 1969)
30

2008 PTCL 63
2007 SCMR 1318
Federal Tax Ombudsman 2007 MESSRS S.G. POWERS LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2007 PTD 1311
91 TAX 50
Supreme Court of Pakistan 2007 MESSRS ARFEEN INTERNATIONAL (PVT.) LTD.
Vs
COLLECTOR CUSTOMS (APPRAISEMENT) DRYPORT, LAHORE AND OTHERS
Customs Act (IV of 1969)
2

(2007)96 TAX 121
2008 PTCL 22
2007 SCMR 1278
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS AND ANOTHER
Vs
SHAHNAWAZ ENTERPRISES, KARACHI
Customs Act (IV of 1969)
25
2007 PTD 1213
Lahore High Court 2007 MESSRS ABDULLAH CORPORATION
Vs
DEPUTY COLLECTOR CUSTOMS AND OTHERS
Customs Act (IV of 1969)
25
2007 PTD 1211
Lahore High Court 2007 ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
Vs
Mst. SIDDIQAN AFZAL and others
Customs Act (IV of 1969)
168(2), 180, 221

2007 SCMR 1149
Supreme Court of Pakistan 2007 HASHWANI HOTELS LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance and others
Customs Act (IV of 1969)
31-A, 79 , 104

96 TAX 52
2008 PTCL 45
2007 SCMR 1131
Karachi High Court 2007 JAMIL AND ANOTHER
Vs
THE STATE
Customs Act (IV of 1969)
156

2007 YLR 1126
Supreme Court of Pakistan 2007 FEDERATION OF PAKISTAN and others
Vs
ATTOCK PETROLEUM LTD. ISLAMABAD
Customs Act (IV of 1969)
195-C

2007 SCMR 1095
Federal Tax Ombudsman 2007 Messrs DEWAN HATTAR CEMENT LTD., HARIPUR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
202, First Schedule, 195C, 18(2)
2007 PTD 1080
Karachi High Court 2007 MOLASSES TRADING AND EXPORT CO. (PVT.) LIMITED AND OTHERS
Vs
GOVERNMENT OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18
2007 PTD 1005
Lahore High Court 2007 AMAN ULLAH
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE AND 4 OTHERS
Customs Act (IV of 1969)
156
2007 PTD 983
Peshawar High Court 2007 WAHID ALI AND ANOTHER
Vs
COLLECTOR CUSTOMS, PESHAWAR AND 4 OTHERS
Customs Act (IV of 1969)
182

2007 YLR 860
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS and another
Vs
SHAHNAWAZ ENTERPRISES KARACHI
Customs Act (IV of 1969)
25

2007 SCMR 826
Peshawar High Court 2007 Messrs IMTIAZ AHMED
Vs
COLLECTOR CUSTOMS, PESHAWAR
Customs Act (IV of 1969)
196, 2(s), 181, 15, 2(s)(iii), 9, 10
2007 PTD 789
Peshawar High Court 2007 Messrs SYNTRONICS LIMITED, INDUSTRIAL ESTATE, HATTAR
Vs
ADDITIONAL COLLECTOR (ADJ) CUSTOMS, CE & SALES TAX PESHAWAR
Customs Act (IV of 1969)
79, 104, Chapter 87, First Schedule
2007 PTD 749
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
81
2008 PTD 36
2007 PTCL 677
Appellate Tribunal Inland Revenue 2007 MUHAMMAD BOOTA S/O FAQIR MUHAMMAD
Vs
ADDITIONAL COLLECTOR (ADJUDICATION), MULTAN AND OTHERS
Customs Act (IV of 1969)
156

2007 PTCL 672
Appellate Tribunal Inland Revenue 2007
Vs
Customs Act (IV of 1969)
2(s), 16, 156(1), Cls. (8) & (89), 157(2), 178
2007 PTD 643
94 TAX 193
Appellate Tribunal Inland Revenue 2007 MESSRS DELTA INNOVATIONS LIMITED, KARACHI
Vs
SECRETARY, REVENNUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
81
2007 PTD 601
Karachi High Court 2007 COLLECTOR OF CUSTOMS
Vs
MESSRS AYAZ AHMED
Customs Act (IV of 1969)
32
2007 PTD 234
2007 PTCL 601
Supreme Court of Pakistan 2007 AGRO TRACTORS (PRIVATE) LIMITED
Vs
FECTO BELARUS TRACTORS LIMITED AND OTHERS
Customs Act (IV of 1969)
19
2007 PTD 2316
2007 PTCL 561
2008 SCMR 100
Peshawar High Court 2007 MESSRS GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. THROUGH CHIEF EXECUTIVE
Vs
PAKISTAN THROUGH CHAIRMAN REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 6 OTHERS
Customs Act (IV of 1969)
18
2007 PTD 526
Karachi High Court 2007 Messrs KAPRON OVERSEAS SUPPLIES CO. (PVT.) LIMITED through Director
Vs
DEPUTY DIRECTOR OF CUSTOMS VALUATION & P.C.A., KARACHI and 3 others
Customs Act (IV of 1969)
81(1), 25, 81(2)
2007 PTD 523
Karachi High Court 2007 MESSRS ROHI GHEE INDUSTRIES (PVT.) LTD. AND OTHERS
Vs
COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
33
2007 PTD 878
2007 PTCL 516
Lahore High Court 2007 Messrs NEW AMMAUR INDUSTRIES through Proprietor
Vs
FEDERATION OF PAKISTAN through Chairman C.B.R./Secretary Revenue Division, Islamabad and 2 others
Customs Act (IV of 1969)
195
2007 PTD 1895
96 TAX 155
2007 PTCL 498
Karachi High Court 2007 KHURRAM JAMAL
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT)
Customs Act (IV of 1969)
168
2007 PTD 131
2007 PTCL 489
Lahore High Court 2007 MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
18
2007 PTD 800
2007 PTCL 485
Karachi High Court 2007 MUHAMMAD HAROON GABA
Vs
THE STATE
Customs Act (IV of 1969)
2

2007 PCRLJ 477
Karachi High Court 2005 MESSRS MAHBOOB ENTERPRISES, KARACHI THOUGH PARTNER, MAHBOOB ALI
Vs
FEDERATION OF PAKISTAN THROUGH ADDITIONAL SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 102
Karachi High Court 2005 MESSRS KINGS PEN COMPANY THROUGH SOLE PROPRIETOR NOORUDDIN
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 118
Karachi High Court 2005 IMPERIAL COMMERCIAL AGENCIES, KARACHI
Vs
GOVERNMENT OF PAKISTAN THROUGH CHAIRMAN CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 122
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS, LAHORE AND OTHERS
Vs
UNIVERSAL GATEWAY TRADING CORPORATION AND ANOTHER
Customs Act (IV of 1969)
179
2005 PTD 123
Karachi High Court 2005 MESSRS TARIQ BROTHERS THROUGH, PARTNER MIAN EJAZ AHMED
Vs
CONTROLLER OF CUSTOMS AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 186
Karachi High Court 2005 ENGLISH SWEETS (PVT.) LTD., KARACHI
Vs
PAKISTAN THROUGH SECRETARY TO THE GOVERNMENT OF PAKISTAN, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
223
2005 PTD 247
Karachi High Court 2005 MESSRS KUMAIL STEEL TRADERS THROUGH PROPRIETOR
Vs
DEPUTY COLLECTOR CUSTOMS (GROUP-V), APPRAISEMENT COLLECTORATE, KARACHI AND 4 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 251
Karachi High Court 2005 MESSRS KALOODI INTERNATIONAL (PVT.) LTD., KARACHI
Vs
CONTROLLER OF CUSTOMS VALUATION, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 253
Karachi High Court 2005 MESSRS KOHINOOR TEXTILE MILLS LTD, KARACHI
Vs
COLLECTOR OF CUSTOMS, SALES TAX & CENTRAL EXCISE (ADJUDICATION), KARACHI
Customs Act (IV of 1969)
32
2005 PTD 255
Karachi High Court 2005 RECKITT & COLMAN OF PAKISTAN LTD., KARACHI
Vs
PAKISTAN THROUGH SECRETARY TO GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
19
2005 PTD 257
Karachi High Court 2005 NISHAT MILLS LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, FINANCE DIVISION, FEDERAL SECRETARIAT AND 2 OTHERS
Customs Act (IV of 1969)
19
2005 PTD 495
Karachi High Court 2005 MESSRS HUSSEIN INDUSTRIES, KARACHI
Vs
ASSISTANT COLLECTOR, COLLECTORATE OF CUSTOMS (EXPORT) REBATE, KARACHI
Customs Act (IV of 1969)
194
2005 PTD 501
Karachi High Court 2005 MESSRS NOORI TRADING CORPORATION (PRIVATE) LIMITED, KARACHI
Vs
CONTROLLER OF CUSTOMS VALUATION, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 502
Karachi High Court 2005 KARIM GHEE AND OIL MILLS (PVT.) LTD., KARACHI
Vs
FEDERATION OF PAKISTAN, THROUGH THE SECRETARY, REVENUE DIVISION AND ANOTHER
Customs Act (IV of 1969)
31
2005 PTD 634
Federal Tax Ombudsman 2005 CRESCENT ART FABRICS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2005 PTD 665
Karachi High Court 2005 PAKISTAN STATE OIL COMPANY LIMITED
Vs
COLLECTOR OF CUSTOMS
Customs Act (IV of 1969)
194
2005 PTD 709
Karachi High Court 2005 MESSRS SITARA CHEMICAL INDUSTRIES LTD., THROUGH COMPANY SECRETARY
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), PMBQ, KARACHI AND ANOTHER
Customs Act (IV of 1969)
19
2005 PTD 729
Karachi High Court 2005 MESSRS AUTO CENTRE THROUGH MANAGING PARTNER
Vs
HAIRMAN, CENTRAL BOARD OF REVENUE, MINISTRY OF FINANCE AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 778
Karachi High Court 2005 MUHAMMAD YOUNUS THROUGH ATTORNEY
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND 5 OTHERS
Customs Act (IV of 1969)
219
2005 PTD 884
Supreme Court of Pakistan 2005 NAZIR AHMAD PANHWAR
Vs
GOVERNMENT OF SINDH through Chief Secretary, Sindh and others
Constitution of Pakistan, 1973
212(3)
2005 SCMR 1814
Lahore High Court 2005 MESSRS YOUSAF ENTERPRISES
Vs
COLLECTOR
Customs Act (IV of 1969)
25
2005 PTD 21
Supreme Court of Pakistan 2005 HAZARA (HILL TRACT) IMPROVEMENT TRUST through Chairman and others
Vs
Mst. QAISRA ELAHI and others
Constitution of Pakistan, 1973
199
2005 SCMR 678
Karachi High Court 2005 SHAHZAD AHMED CORPORATION THROUGH SHAHZAD AHMED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
168
2005 PTD 23
Lahore High Court 2005 MESSRS SOHRAB GLOBAL MARKETING (PVT.) LTD. THROUGH DIRECTOR
Vs
DEPUTY COLLECTOR OF CUSTOMS, LAHORE AND 4 OTHERS
Customs Act (IV of 1969)
25, 81, Schedule I, II
2005 PTD 67
Karachi High Court 2005 MESSRS HABIB-UR-REHMAN & COMPANY THROUGH PROPRIETOR
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND 4 OTHERS
Customs Act (IV of 1969)
81
2005 PTD 69
Karachi High Court 2005 PAKISTAN STATE OIL COMPANY LIMITED, KARACHI
Vs
CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL BENCH III, KARACHI AND ANOTHER
Customs Act (IV of 1969)
196
2005 PTD 78
Lahore High Court 2005 MESSRS PUNJAB ARMS CO., LAHORE THROUGH PROPRIETOR
Vs
DEPUTY COLLECTOR OF CUSTOMS (GROUP-IV), LAHORE AND 4 OTHERS
Customs Act (IV of 1969)
81
2005 PTD 86
Karachi High Court 2005 MESSRS MEHAR BROTHERS THROUGH PROP. ZAHEER AHMED
Vs
ADDITIONAL COLLECTOR OF CUSTOMS (APPRISEMENT-II), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
193
2005 PTD 917
Karachi High Court 2005 MESSRS SHAFIQ TEXTILE MILLS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
32
2005 PTD 923
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and others
Vs
FAUJI FERTILIZER CO. LTD. and others
Customs Act (IV of 1969)
19 & 32(3)
2005 PTD 2178
Karachi High Court 2005 MESSRS MACPAC FILMS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, FEDERAL SECRETARIAT, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19
2005 PTD 972
Supreme Court of Pakistan 2005 FECTO BELARUS TRACTOR LTD
Vs
GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others
Customs Act (IV of 1969)
30, 33, 18-B, 19
2005 PTD 2286
(2005)91 TAX 133
2005 PTCL 754
Karachi High Court 2005 OCCIDENTAL OF PAKISTAN, ISLAMABAD
Vs
COLLECTOR (APPRAISEMENT), CUSTOM HOUSE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
16
2005 PTD 981
Lahore High Court 2005 COLLECTOR OF CUSTOMS, GUJRANWALA AND ANOTHER
Vs
SETH RASHID AND 5 OTHERS
Customs Act (IV of 1969)
162, 163, 194-A
2005 PTD 2352
Peshawar High Court 2005 Messrs UNIVERSAL INSURANCE CO. LTD
Vs
COLLECTOR, CUSTOMS, CENTRAL EXCISE & SALES TAX, PESHAWAR and 5 others
Customs Act, 1969
19, 202
2005 PTD 2355
Karachi High Court 2005 MESSRS SHAFIQ TEXTILE MILLS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
32
2005 PTD 990
Lahore High Court 2005 Messrs A.B. TRADERS and another
Vs
DEPUTY COLLECTOR OF CUSTOMS, LAHORE and another
Customs Act (IV of 1969)
83, 168, 171, 179 & 181
2005 PTD 2400
Karachi High Court 2005 MST. ZAHIDA HASNAIN
Vs
FEDERATION OF PAKISTAN THROUGH FINANCE SECRETARY, GOVERNMENT OF PAKISTAN, CENTRAL CUSTOMS AND EXCISE DIVISION PAK-SECRETARIAT, ISLAMABAD AND 6 OTHERS
Customs Act (IV of 1969)
168
2005 PTD 1010
Karachi High Court 2005 Messrs AMMAR ENTERPRISES KARACHI through Partner
Vs
COLLECTOR OF CUSTOMS (EXPORTS), KARACHI and 5 others
Customs Act (IV of 1969)
181
2005 PTD 2422
Karachi High Court 2005 SOHAIB KHAN
Vs
COLLECTOR OF CUSTOMS, APPRAISEMENT, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 1069
2005 PTCL 555
Karachi High Court 2005 COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI
Vs
MUHAMMAD ATEEQ PARACHA and 4 others
Customs Act (IV of 1969)
196
2005 PTD 2425
Karachi High Court 2005 FATIMA SUGAR MILLS LTD., MULTAN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
31
2005 PTD 1115
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS E & S.T. AND SALES TAX
Vs
PAKISTAN STATE OIL COMPANY LTD
Customs Act (IV of 1969)
106, 194B, 196
2005 PTD 2446
(2005)91 TAX 253
2005 SCMR 1636
Federal Tax Ombudsman 2005 MUHAMMAD SHUJAH
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2005 PTD 1120
Karachi High Court 2005 MUSA KHAN
Vs
DEPUTY SUPERINTENDENT CUSTOMS (ASO), SARGODHA AND 2 OTHERS
Customs Act (IV of 1969)
196
2005 PTD 1126
Karachi High Court 2005 PAKISTAN STATE OIL COMPANY LTD
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Customs Act (IV of 1969)
194
2005 PTD 1128
Karachi High Court 2005 MESSRS CIBA GEIGY (PAK.) LTD
Vs
DEPUTY CONTROLLER OF CUSTOMS VALUATION, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 1132
Lahore High Court 2005 HAJI MEERA JAN
Vs
THE STATE THROUGH SUPERINTENDENT OF CUSTOMS, ANTI-SMUGGLING ORGANIZATION, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
156
2005 PTD 1137
Karachi High Court 2005 MESSRS ALI TRADE LINKERS, LAHORE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
25
2005 PTD 1164
Lahore High Court 2005 COLLECTOR OF CUSTOMS, CUSTOM HOUSE, NABHA ROAD, LAHORE
Vs
GHULAM BARI AKBAR
Customs Act (IV of 1969)
19
2005 PTD 1169
Karachi High Court 2005 MESSRS SHAHNAWAZ ENTERPRISES
Vs
COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
80
2005 PTD 1172
Lahore High Court 2005 FAISALABAD DRY PORT TRUST, THROUGH MANAGER (ADMN. & LEGAL)
Vs
ASSISTANT COLLECTOR CUSTOMS AND 4 OTHERS
Customs Act (IV of 1969)
82
2005 PTD 1176
Karachi High Court 2005 Messrs HARIS TRADING INTERNATIONAL through Authorized Representatives and another
Vs
DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), KARACHI and 4 others
Customs Act (IV of 1969)
32(1), 121 and 156
2005 PTD 1180
Lahore High Court 2005 Haji MUHAMMAD IQBAL and 7 others
Vs
OLLECTOR OF CUSTOMS (APPRAISEMENT) DRY PORT MUGHALPURA, LAHORE and another
Customs Act (IV of 1969)
194-B, 196 & 156
2005 PTD 1189
Karachi High Court 2005 Messrs SHAHZAD GHEE MILLS LTD. through Chief Executive, Peshawar
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance & Economic Affairs, (Revenue Division), Islamabad and 3 others
Customs Act (IV of 1969)
12 & 13
2005 PTD 1205
Karachi High Court 2005 MESSRS ENGINEERS & CONTRACTORS (PVT.) LIMITED
Vs
PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND OTHERS
Customs Act (IV of 1969)
80
2005 PTD 1299
Lahore High Court 2005 Messrs SFS CORPORATION, LAHORE
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT) and another
Customs Act (IV of 1969)
4
2005 PTD 1346
Karachi High Court 2005 PROCTER & GAMBLE PAKISTAN (PVT.) LTD., KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 4 OTHERS
Customs Act (IV of 1969)
18
2005 PTD 1348
Lahore High Court 2005 Messrs CRESCENT ENTERPRISES
Vs
ASSISTANT COLLECTOR OF CUSTOMS and others
Customs Act (IV of 1969)
196
2005 PTD 1412
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS, LAHORE AND OTHERS
Vs
FARHAN MAHMOOD AND OTHERS
Customs Act (IV of 1969)
16
2005 PTD 1493
2005 PTCL 674
2005 SCMR 877
Karachi High Court 2005 Messrs STEEL SYNDICATE through Proprietor Shaukat Afzaal
Vs
DEPUTY COLLECTOR CUSTOMS (GROUPV), KARACHI and others
Customs Act (IV of 1969)
25, 81(2)
2005 PTD 1600
Supreme Court of Pakistan 2005 Collector, Customs, Central Excise & Sales Tax, Quetta
Vs
Collector, Customs, Central Excise & Sales Tax, Quetta
Customs Act (IV of 1969)
32 & 196
2005 PTD 1654
Supreme Court of Pakistan 2005 Cyanamid Pakistan Ltd., Karachi And Another
Vs
Collector Of Customs (Appraisement) Through Assistant Collector Customs Group-X, Karachi And Others
Customs Act (IV of 1969)
18(2)
2005 PTD 1670
Karachi High Court 2005 Messrs GENERAL TYRE AND RUBBER CO. OF PAKISTAN LIMITED, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS APPRAISEMENT COLLECTORATE, KARACHI and 2 others
Customs Act (IV of 1969)
18
2005 PTD 1687
Karachi High Court 2005 HUBCO POWER COMPANY LTD
Vs
COLLECTOR OF CUSTOMS, (EXPORT) and another
Customs Act (IV of 1969)
35 & 36
2005 PTD 1726
Sindh High Court 2005 Messrs Associated Industries (Garments) Pakistan (Pvt.) Ltd.,
Vs
Islamic Republic of Pakistan Represented By The Secretary To The Government of Pakistan, Ministry of Finance, Islamabad and 2 Other
Customs Act (IV of 1969)
21(c), 35, 37
2005 PTD 1799
Karachi High Court 2005 WIN PIPE INDUSTRIES (PVT.) LTD
Vs
ISLAMIC REPUBLIC OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 5 others
Customs Act (IV of 1969)
20
2005 PTD 1810
Supreme Court of Pakistan 2005 Muhammad Saeed and Another
Vs
Collector, Customs, Central Excise, Peshawar
Customs Act (IV of 1969)
2(s), 156(1), 156(89), 187
2005 PTD 1813
Lahore High Court 2005 Habib Rafique (Pvt.) Ltd.
Vs
Customs Appellate Tribunal
Customs Act (IV of 1969)
195 & 196
2005 PTD 1819
Lahore High Court 2005 MUKHTAR AHMAD
Vs
COLLECTOR OF CUSTOMS and 3 others
Customs Act (IV of 1969)
156 & 196
2005 PTD 1923
Lahore High Court 2005 Messrs Shaheen Trading Corporation through Proprietor
Vs
Deputy Collector of Customs (Appraisement Group-III) and 5 Others
Customs Act (IV of 1969)
32, 80(I)
2005 PTD 1964
Karachi High Court 2005 Messrs APPOLLO TEXTILE MILLS LTD. through Authorised Person
Vs
COLLECTOR OF CUSTOMS, APPRAISEMENT, CUSTOMS HOUSE, KARACHI and another
Customs Act (IV of 1969)
19 & 31-A
2005 PTD 1966
Lahore High Court 2005 Messrs TRADE INTERNATIONAL through Proprietor Habib-ur-Rehman
Vs
DEPUTY COLLECTOR OF CUSTOMS (BANK GUARANTEE SECTION) and 3 others
Customs Act (IV of 1969)
25(1) & 81
2005 PTD 1968
Karachi High Court 2005 KASHIF NASEEM
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and 4 others
Customs Act (IV of 1969)
25 & 25-A
2005 PTD 1971
Karachi High Court 2005 JAHANZEB KHAN BURKI AND ANOTHER
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND ANOTHER
Customs Act (IV of 1969)
26
2005 PTD 90
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS and others
Vs
TAHIR DAWOOD and others
Customs Act (IV of 1969)
196
2005 PTD 1988
Karachi High Court 2004 MESSRS AVIA INTERNATIONAL AND OTHERS
Vs
ASSISTANT COLLECTOR OF CUSTOMS (IMPORT), APPRAISEMENT COLLECTORATE, CUSTOMS HOUSE, KARACH AND OTHERS
Customs Act (IV of 1969)
45
2004 PTD 997
Federal Tax Ombudsman 2004 MESSES FAROOQ GENERAL MERCHANTS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2004 PTD 1130
Lahore High Court 2004 MARGALA TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS, ISLAMABAD AND OTHERS
Customs Act (IV of 1969)
18
2004 PTD 1132
Karachi High Court 2004 FEDERATION OF PAKISTAN AND OTHERS
Vs
MESSRS SAMAN DIPLOMATIC BONDED WAREHOUSE
Civil Procedure Code (V of 1908)
9
2004 PTD 1189
Federal Tax Ombudsman 2004 MESSRS UNIQUE INTERNATIONAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2004 PTD 1222
Karachi High Court 2004 MESSRS MEHRAN MOTOR CAR CO. THROUGH CHIEF EXECUTIVE
Vs
COLLECTOR OF CUSTOMS, (APPRAISEMENT), KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
32
2004 PTD 1482
Federal Tax Ombudsman 2004 MESSRS ATTA ULLAH ZIA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
14
2004 PTD 1530
Federal Tax Ombudsman 2004 MESSRS MEHTABI TOWELS MILLS. LTD
Vs
SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD
Customs Act (IV of 1969)
16
2004 PTD 1559
Karachi High Court 2004 MESSRS GHULAM MUHAMMAD DOSSUL & CO
Vs
C.B.R. AND OTHERS
Customs Act (IV of 1969)
25
2004 PTD 1769
Karachi High Court 2004 Collector Custom (Aprs.) Khi
Vs
M/s. Civil Aviation Authority Khi & others
Customs Act (IV of 1969)
196
2004 PTD 3005
Lahore High Court 2004 CHISHTIA SUGAR MILLS
Vs
THE COLLECTOR
Customs Act (IV of 1969)
194-B(2)
2004 PTD 3000
Federal Tax Ombudsman 2004 M/s. Tochi International Bannu
Vs
Secretary Revenue Division Isd
Customs Act (IV of 1969)
81(2)(4) & 33
2004 PTD 2919
Federal Tax Ombudsman 2004 MESSRS CENTURY INDUSTRIES (PVT.) LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
2004 PTD 1879
Lahore High Court 2004 COLLECTOR OF CUSTOMS, LAHORE
Vs
A.A.CORPORATION, LAHORE
Customs Act (IV of 1969)
16, 30, 156(1)(9)(14), 181 & 193
2004 PTD 2738
Lahore High Court 2004 SARGODHA JUTE MILLS LTD.
Vs
COLLECTOR AND OTHERS
Customs Act (IV of 1969)
27
2004 PTD 1911
Supreme Court of Pakistan 2004 COLLECTOR OF CUSTOMS AND ANOTHER
Vs
TARIQ SULTAN AND COMPANY AND ANOTHER
Customs Act (IV of 1969)
30
2004 PTD 1929
Karachi High Court 2004 MESSRS QUETTA TEXTILE MILLS LTD., KARACHI
Vs
GOVERNMENT OF PAKISTAN THROUGH ADDITIONAL SECRETARY, MINISTRY OF FINANCE, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
19
2004 PTD 1934
Karachi High Court 2004 MESSRS UNIVERSAL BUSINESS EQUIPMENT (PVT.) LIMITED THROUGH CHIEF EXECUTIV
Vs
Customs Act (IV of 1969)
196
2004 PTD 1944
Karachi High Court 2004 MESSRS EURO GULF TRADING FZOO
Vs
DIRECTOR OF INTELLIGENCE AND INVESTIGATION
Customs Act (IV of 1969)
138
2004 PTD 1964
Karachi High Court 2004 MESSRS HASSAN TRADING COMPANY THROUGH MANZOOR HUSSAIN
Vs
CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD THROUGH, CHAIRMAN AND 2 OTHERS
Customs Act (IV of 1969)
32
2004 PTD 1979
Karachi High Court 2004 RAFIQ & CO. THROUGH MANAGING PARTNER
Vs
CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
18
2004 PTD 1991
Karachi High Court 2004 MESSRS ROCKLAND, KARACHI THROUGH SOLE PROPRIETOR, SIKANDAR BUTT
Vs
GOVERNMENT OF PAKISTAN THROUGH SECRETARY OF MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
41
2004 PTD 2014
Supreme Court of Pakistan 2004 ABU BAKAR SIDDIQUE AND OTHERS
Vs
COLLECTOR OF CUSTOMS, LAHORE AND ANOTHER
Customs Act (IV of 1969)
181
2004 PTD 2187
Supreme Court of Pakistan 2004 Messrs Flying Board and Paper Products
Vs
Deputy Collector, Customs
Customs Act (IV of 1969)
25, 25(B)
2004 PTD 2201
Sindh High Court 2004 Ray Shipping Enterprises Limited
Vs
Assistant Collector of Customs and Others
Civil Procedure Code (V of 1908)
Rule 10
2004 PTD 2204
Supreme Court of Pakistan 2004 Collector of Customs, Customs House, Peshawar and Others
Vs
Zarshad and Others
Customs Act (IV of 1969)
196
2004 PTD 2211
Supreme Court of Pakistan 2004 MESSRS PAK FOREST INDUSTRIES (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND ANOTHER
Customs Act (IV of 1969)
33
2004 PTD 2243
Karachi High Court 2004 MICHEAL D'SOUZA
Vs
SAGEERUDDIN KHAN AND OTHERS
Customs Act (IV of 1969)
138
2004 PTD 2278
Sindh High Court 2004 Messrs Colgate Palmolive (Pakistan) Ltd.
Vs
Federation of Pakistan and others
Pakistan Customs Tariff
Chap.28.33
2004 PTD 2516
Sindh High Court 2004 Messrs Haji Abdul Ghafoor Haji Muhammad
Vs
Central Board of Revenue and others
Customs Act (IV of 1969)
18
2004 PTD 2524
Sindh High Court 2004 Karachi Bulk Storage and Terminal (Pvt.) Ltd.
Vs
Controller of Customs (Valuation), Karachi and Another
Customs Act (IV of 1969)
25, 81(2), 179, 193, 202
2004 PTD 2592
Sindh High Court 2004 Haji Sultan Muhammad
Vs
Government of Pakistan through Secretary, Interior Ministry and Another
Customs Act (IV of 1969)
168(2)
2004 PTD 2599
Sindh High Court 2004 Messrs Al-Qamar Imports (Pvt.) Ltd., Lahroe Through Attorney
Vs
Islamic Republic Of Pakistan, Through Secretary, Ministry Of Finance, Islamabad And 4 Others
Customs Act (IV of 1969)
25
2004 PTD 2604
Sindh High Court 2004 Saeed Ahmed Butt
Vs
Assistant Collector, Sales Tax (East), Karachi And 3 Others
Customs Act (IV of 1969)
3, 4, 37-A
2004 PTD 2606
Sindh High Court 2004 MESSRS LEVER BROTHERS PAKISTAN LIMITED
Vs
DEPUTY COLLECTOR-II, SALES TAX (WEST), KARACHI AND 3 OTHERS
Customs Act (IV of 1969
194
2004 PTD 2618
Karachi High Court 2004 MESSRS GANI & TAYUB (PVT.) LIMITED, KARACHI
Vs
CENTRAL BOARD OF REVENUE THROUGH SECOND SECRETARY, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19, 156(19-A), 202
2004 P T D 2620
Lahore High Court 2004 Messrs Noor Traders
Vs
Assistant Collector Customs (Import) And 2 Others
Customs Act (IV of 1969)
196
2004 PTD 2630
Sindh High Court 2004 JAMIL DAUD
Vs
OLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
194A
2004 PTD 2631
Lahore High Court 2004 Messrs Delite House Limited through Managing Director
Vs
Customs, Excise and Sales Tax Appellate Tribunal, Lahore and 3 Others
Customs Act (IV of 1969)
194(b) & 196
2004 PTD 2668
Lahore High Court 2004 Assistant Collector of Customs, Sialkot
Vs
Messrs Al-Badar Poultry Farms, Wazirabad
Customs Act (IV of 1969)
194-A
2004 PTD 2683
Customs Appellate Tribunal 2004 Technical Messrs Clariant Pakistan Limited
Vs
Collector of Customs (Appeals), Karachi and Another
Customs Act (IV of 1969)
25, 25(2), 25(2)(e), 25(2)(d), 25(12), 195
2004 PTD 2712
Federal Tax Ombudsman 2004 Messrs Sarmad Enterprises, Lahore
Vs
Secretary, Revenue Division, Islamabad
Customs Act (IV of 1969)
25(1), 81(1), 81(2), 81(4), 195
2004 PTD 2780
Lahore High Court 2004 Messrs Nissho S.R.L.
Vs
Assistant Commissioner and Others
Customs Act (IV of 1969)
25, 25(1), 25(4), 25(5), 25(6), 25(7), 25(8), 25(9), 156(1), 156(14), 181, 196
2004 PTD 2824
Lahore High Court 2004 Messrs BEST BUY COMPUTERS
Vs
DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), CENTRAL REGION, LAHORE and others
Customs Act (IV of 1969)
196
2004 PTD 2855
Lahore High Court 2004 M/S. RAZA ENTERPRISES (PVT.) LTD
Vs
DEPUTY SUPERINTENDENT AND 3 OTHERS
Customs Act (IV of 1969)
2
2004 P T D 2950
Sindh High Court 2004 M/S. RAVI CHIP BOARD (PVT.) LTD
Vs
DEPUTY COLLECTOR OF CUSTOMS, ADJUDICATION-I, KARACHI AND TWO OTHERS
Customs Act (IV of 1969)
181
2004 PTD 2985
Karachi High Court 2004 MESSRS INTERGLOBE COMMERCE PAKISTAN (PVT.) LTD
Vs
GOVERNMENT OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
21
2004 PTD 21
Lahore High Court 2004 MESSRS CARGILL PAKISTAN SEEDS (PVT.) LTD. THROUGH CHIEF EXECUTIVE
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, THROUGH ASSISTANT REGISTRAR, LAHORE
Customs Act (IV of 1969)
32
2004 PTD 26
Karachi High Court 2004 DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, CUSTOMS AND EXCISE, KARACHI
Vs
M/S. AL-FAIZ INDUSTRIES (PVT.) LTD., KARACHI A
Customs Act (IV of 1969)
196
2004 P T D 2987
Lahore High Court 2004 Messrs INNOVATIVE TRADING COMPANY LTD
Vs
APPELLATE TRIBUNAL and 2 others
Customs Act (IV of 1969)
194
2004 PTD 38
Federal Tax Ombudsman 2004 MESSRS ARGONAFITS (PVT.) LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2004 PTD 91
Karachi High Court 2004 MAZHAR IQBAL
Vs
Collector Custom (Preventive) Khi & 2 others.
Customs Act (IV of 1969)
80, 81 & 168
2004 PTD 2994
Federal Tax Ombudsman 2004 MESSRS ANM TRADING CO., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2004 PTD 100
Federal Tax Ombudsman 2004 MESSRS U.S. APPARELS AND TEXTILE (PVT.) LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
2004 PTD 235
Lahore High Court 2004 MESSRS QUREL CASSETTES LTD. THROUGH MANAGING DIRECTOR, ISLAMABAD
Vs
ADDITIONAL SECRETARY, GOVERNMENT OF PAKISTAN, CENTRAL BOARD OF REVENUE, KARACHI AND 5 OTHERS
Customs Act (IV of 1969)
27
2004 PTD 315
Karachi High Court 2004 MESSRS ZEB TRADERS THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
168
2004 PTD 369
Lahore High Court 2004 MESSRS COOL FRIDGE (PVT.) LTD. THROUGH COMMERCIAL MANAGER
Vs
CENTRAL EXCISE, SALES TAX AND CUSTOMS APPELLATE TRIBUNAL, CUSTOMS HOUSE, NABAH ROAD, LAHORE AND ANOTHER
Customs Act (IV of 1969)
25
2004 PTD 417
Karachi High Court 2004 ATLAS CABLES (PVT.) LIMITED
Vs
FEDERAL GOVERNMENT OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
18
2004 PTD 449
Karachi High Court 2004 MESSRS BULK SHIPPING & TRADING (PVT.) LTD
Vs
COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
16
2004 PTD 509
Karachi High Court 2004 ADEEL-UR-REHMAN AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
Preamble
2004 PTD 534
Karachi High Court 2004 MESSRS IRAM GHEE MILLS (PVT.) LTD., LAHORE
Vs
CUSTOMS, CENTRAL EXCISE, AND SALES TAX (APPELLATE) TRIBUNAL, KARACHI AND ANOTHER
Customs Act (IV of 1969)
32
2004 PTD 559
Karachi High Court 2004 MESSRS COLONY TEXTILE MILLS LTD., MULTAN THROUGH ACCOUNTANT AND ANOTHER
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI AND ANOTHER
Customs Act (IV of 1969)
19
2004 PTD 616
Karachi High Court 2004 MESSRS FAUJI CEMENT CO. 'LTD. THROUGH ADDITIONAL MANAGING DIRECTOR, RAWALPINDI
Vs
APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE AND ANOTHER
Customs Act (IV of 1969)
196
2004 PTD 621
Lahore High Court 2004 MANZOOR A. MALIK
Vs
FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ISLAMABAD through Secretary and 3 others
Customs Act (IV of 1969)
32
2004 PTD 632
Federal Tax Ombudsman 2004 MESSRS AZIZ GARMENTS INDUSTRIES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
35
2004 PTD 641
Supreme Court of Pakistan 2004 MESSRS MAKAMA STEEL CRAFTS (PVT.), LTD. THROUGH CHIEF EXECUTIVE
Vs
COLLECTOR OF CUSTOMS, PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
16
2004 PTD 741
Lahore High Court 2004 MESSRS FAROOQ WOOLLEN MILLS
Vs
COLLECTOR OF CUSTOMS, CUSTOMS DRYPORT, SAMBRIAL AND 2 OTHERS
Customs Act (IV of 1969)
81
2004 PTD 795
Lahore High Court 2004 COLLECTOR OF CUSTOMS, LAHORE
Vs
MESSRS GULSHAN INTER TRADE, LAHORE
Customs Act (IV of 1969)
196
2004 PTD 817
Lahore High Court 2004 COLLECTOR OF CUSTOMS, CUSTOM HOUSE, LAHORE
Vs
SAHIB ULLAH
Customs Act (IV of 1969)
181
2004 PTD 819
Karachi High Court 2004 COLLECTOR OF CUSTOMS (APPRAISFMENT), CUSTOM HOUSE, KARACH
Vs
MESSRS SUNSHINING CLOTH LIMITED
Customs Act (IV of 1969)
30
2004 PTD 973
Karachi High Court 2003 MESSRS N. B. TRADING COMPANY, SAMBERIAL (SIALKOT) AND OTHERS
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOM HOUSE, LAHORE AND OTHERS
Customs Act (IV of 1969)
185
2003 PTD 14
Lahore High Court 2003 MUHAMMAD ASHRAF
Vs
COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
2
2003 PTD 60
Lahore High Court 2003 JAHANGIR KHAN TAREEN
Vs
COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
196
2003 PTD 76
Federal Tax Ombudsman 2003 MESSRS ASIA TRADE AGENCIES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2003 PTD 111
Federal Tax Ombudsman 2003 MESSRS SPECIALITY PRINTERS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25, 25B
2003 PTD 213
Federal Tax Ombudsman 2003 MESSRS PAKISTAN MOBILE COMMUNICATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
19
2003 PTD 296
Supreme Court of Pakistan 2003 GOVERNMENT OF PAKISTAN AND OTHERS
Vs
MESSRS SAIF TEXTILE MILLS LTD. AND OTHERS
Customs Act (IV of 1969)
19
2003 PTD 355
Karachi High Court 2003 MESSRS SAMAN DIPLOMATIC BONDED WAREHOUSE PROPRIETORSHIP CONCERN THROUGH ITS MANAGER AND DULY CONSTITUTED ATTORNEY, KARACHI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
32
2003 PTD 409
Federal Tax Ombudsman 2003 MESSRS ANSA TRADERS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
41
2003 PTD 442
Federal Tax Ombudsman 2003 CYNAMID PAKISTAN LTD
Vs
SECRETARY, REVENUE DIVISION, KARACHI
Customs Act (IV of 1969)
35
2003 PTD 451
Lahore High Court 2003 MESSRS TAQIUR REHMAN, FAISALABAD
Vs
DEPUTY COLLECTOR CUSTOMS (IMPORT), DRY PORT, FAISALABAD
Customs Act (IV of 1969)
181
2003 PTD 456
Federal Tax Ombudsman 2003 ZAFAR ALI THROUGH SAKHAWAT ALI GULBAHAR, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Rules, 2001
13(b)
2003 PTD 489
Karachi High Court 2003 MESSRS AL HAMD EDIBLE OIL (P) LTD. AND OTHERS
Vs
COLLECTOR OF CUSTOMS AND OTHERS
Customs Act (IV of 1969)
32
2003 PTD 552
Peshawar High Court 2003 COLLECTOR OF CUSTOMS, PESHAWAR
Vs
HILAL MUHAMMAD C/O MUHAMMAD ISMAIL DURRANI, CONSULTANT, PESHAWAR
Customs Act (IV of 1969)
2
2003 PTD 562
Karachi High Court 2003 MESSRS CIBAGEIGY (PAKISTAN) LTD. THROUGH MANAGER TREASURY AND DULY CONSTITUTED ATTORNEY, MAHMOOD RIAZ SIDDIQUI
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOM HOUSE, KARACHI AND 3 OTHERS
Customs Act (IV of 1969)
19
2003 PTD 565
Lahore High Court 2003 PERVAIZ KASHANIAN
Vs
COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMSAND ANOTHER
Customs Act (IV of 1969)
194
2003 PTD 575
Supreme Court of India 2003 STATE OF ISLAMIC REPUBLIC OF PAKISTAN THROUGH DEPUTY ATTORNEYGENERAL FOR PAKISTAN
Vs
KENNETH MARSHAL AND 2 OTHERS
Customs Act (IV of 1969)
2
2003 PTD 675
Federal Tax Ombudsman 2003 MESSRS KOHINOOR INDUSTRIES LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
2
2003 PTD 791
Federal Tax Ombudsman 2003 MESSRS MUHAMMADI CLEARING CORPORATION THROUGH NADEEM & CO., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
16
2003 PTD 795
Lahore High Court 2003 MESSRS RAVI AUTOS (PVT.) LIMITED, LAHORE
Vs
CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, BENCHIII, CUSTOM HOUSE, LAHORE AND ANOTHER
Customs Act (IV of 1969)
25
2003 PTD 878
Lahore High Court 2003 IRFAN TAYYAB
Vs
COLLECTOR, CUSTOMS (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX & CENTRAL EXCISE (ADJUDICATION), FAISALABAD
Customs Act (IV of 1969)
25
2003 PTD 890
Appellate Tribunal Inland Revenue 2003 Messrs MUHAMMAD HASHIM PARACHA & SONS
Vs
THE COLLECTOR CUSTOMS APPRAISEMENT
Customs Act (IV of 1969)
32
2003 PTD 902
Federal Tax Ombudsman 2003 MESSRS M.B. DYES CHEMICAL & SILK INDUSTRY (PVT.) LTD., SWABI
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD
Customs Act (IV of 1969)
202
2003 PTD 919
Lahore High Court 2003 MESSRS UNITED LEATHER TANNERY (PVT.) LTD. BHIMBER, AZAD KASHMIR THROUGH CHIEF EXECUTIVE
Vs
CUSTOMS, CENTRAL.EXCISE AND SALES TAX, APPELLATE TRIBUNAL ISLAMABAD BENCH AND ANOTHER
Customs Act (IV of 1969)
156
2003 PTD 946
Lahore High Court 2003 COLLECTOR OF CUSTOMS, LAHORE
Vs
AZEEM AHMAD
Customs Act (IV of 1969)
2
2003 PTD 960
Karachi High Court 2003 D.G. KHAN CEMENT COMPANY LIMITED THROUGH DEPUTY MANAGER MARKETING
Vs
DEPUTY COLLECTOR OF CUSTOMS, APPRAISEMENT GROUPVII, CUSTOM HOUSE, KARACHI AND ANOTHER
Customs Act (IV of 1969)
19
2003 PTD 986
Lahore High Court 2003 MESSRS FLYING BOARD AND PAPER PRODUCTS (PVT.) LTD., LAHORE THROUGH MANAGER
Vs
DEPUTY COLLECTOR OF CUSTOMS DRYPORT, LAHORE
Customs Act (IV of 1969)
196
2003 PTD 1037
Karachi High Court 2003 MESSRS ROSE COLOUR LABORATORIES NAYAB NO. 1 (PVT.) LTD
Vs
CHAIRMAN, C.B.R. AND OTHERS
Customs Act (IV of 1969)
32
2003 PTD 1047
Supreme Court of Pakistan 2003 MST. WALAYAT BEGUM
Vs
COLLECTOR OF CUSTOMS, DRY PORT, LAHORE AND 4 OTHERS
Customs Act (IV of 1969)
18
2003 PTD 1144
Lahore High Court 2003 MESSRS COOL INDUSTRIES (PVT.) LTD., HANJARWAL THROUGH DULY AUTHORIZED COMMERCIAL MANAGER
Vs
CENTRAL EXCISE, SALES TAX AND CUSTOMS APPELLATE TRIBUNAL AND ANOTHER
Customs Act (IV of 1969)
32
2003 PTD 1251
Sindh High Court 2003 MESSRS COLGATE PALMOLIVE PAK. LTD. THROUGH ASSISTANT IMPORTS MANAGER
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL AND ANOTHER
Customs Act (IV of 1969)
19
2003 PTD 1254
Lahore High Court 2003 MESSRS MODERN CONTINENTAL BUSINESS (PVT.) LIMITED THROUGH CHIEF EXECUTIVE
Vs
COLLECTOR (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE AND ANOTHER
Customs Act (IV of 1969)
19
2003 PTD 1267
Karachi High Court 2003 PAKISTAN OXYGEN LIMITED, KARACHI
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and 2 others
Constitution of Pakistan, 1973
199
2003 PTD 1301
Lahore High Court 2003 MESSRS FLYING BOARD & PAPER PRODUCTS (PVT.) LTD. THROUGH MANAGER
Vs
DEPUTY COLLECTOR OF CUSTOMS, DRY PORT, LAHORE
Customs Act (IV of 1969)
25
2003 PTD 1316
Karachi High Court 2003 MESSRS MERCURY GARMENT INDUSTRIES THROUGH PARTNER MUHAMMAD RAZI
Vs
CENTRAL BOARD OF REVENUE THROUGH SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
19
2003 PTD 1387
Lahore High Court 2003 DIRECTOR, INVESTIGATION AND INTELLIGENCE, CUTSOMS, EXCISE AND SALES TAX, LAHORE
Vs
MUHAMMAD NAWAZ AND OTHERS
Criminal Procedure Code (V of 1898)
5
2003 PTD 1392
Karachi High Court 2003 MESSRS PAKISTAN PAPER PRODUCTS LTD.
Vs
APPELLATE TRIBUNAL CUSTOMS, EXCISE AND SALES TAX & OTHERS
Customs Act (IV of 1969)
32
2003 PTD 1496
Appellate Tribunal Inland Revenue 2003 BATALA GHEE MILLS (PVT.) LTD., KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND 2 OTHERS
Customs Act (IV of 1969)
156
2003 PTD 1624
Federal Tax Ombudsman 2003 MESSRS KHURRAM INTERNATIONAL, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2003 PTD 1666
Federal Tax Ombudsman 2003 AL-HABIB NYLON CORPORATION, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33
2003 PTD 1683
Federal Tax Ombudsman 2003 IFTIKHAR AHMAD MALIK
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
9
2003 PTD 1739
Lahore High Court 2003 LAHORE POLYPROPYLENE
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
25
2003 PTD 1777
Lahore High Court 2003 COLLECTOR OF CUSTOMS
Vs
ZAMAN PAPER BOARD MILLS LTD.
Customs Act (IV of 1969)
30
2003 PTD 1791
Supreme Court of Pakistan 2003 DIRECTOR INTELLIGENCE AND OTHERS
Vs
MESSRS APEX INTERNATIONAL BUSINESS, FAISALABAD AND OTHERS
Customs Act (IV of 1969)
2
2003 PTD 1837
Supreme Court of Pakistan 2003 MESSRS HABIB RAFIQUE
Vs
COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, MULTAN
Customs Act (IV of 1969)
19
2003 PTD 1928
Lahore High Court 2003 MESSRS ARFEEN INTERNATIONAL (PRIVATE) LIMITED, KARACHI THROUGH DIRECTOR(CHEMICAL)
Vs
COLLECTOR CUSTOMS (APPRAISEMENT) DRY PORT, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
209
2003 PTD 2015
Lahore High Court 2003 MESSRS EHSAN-UD-DIN & COMPANY, LAHORE
Vs
SECRETARY, REVENUE DIVISION/CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 4 OTHERS
Customs Rules, 2001
326
2003 PTD 2030
Federal Tax Ombudsman 2003 Messrs UNITED FINISHING MILLS LIMITED,FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
18
2003 PTD 2057
Karachi High Court 2003 MESSRS DEWAN SCRAP (PVT.) LIMITED AND ANOTHER
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL AND OTHERS
Customs Act (IV of 1969)
217
2003 PTD 2127
Karachi High Court 2003 PAKISTAN INDUSTRIAL DEVELOPMENT CORPORATION (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and another
Customs Act (IV of 1969)
33
2003 PTD 2241
Federal Tax Ombudsman 2003 MESSRS BAJAUR TIMBER SUPPLY CO., DARGAI, MALAKAND AGENCY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
10
2003 PTD 2381
Appellate Tribunal Inland Revenue 2003 Makhdoom Ali Khan
Vs
Qamar-ud-Din Sameejo, Appraising Officer
Customs Act, 1969
18
2003 PTD 57
2002 PTCL 371
Federal Tax Ombudsman 2003 MUHAMMAD DURRA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
2
2003 PTD 2488
Lahore High Court 2003 MESSRS RABEELS, 209/2ND FLOOR ZULQURNAIN CHAMBER, GANPAT ROAD, LAHORE
Vs
COLLECTOR OF CUSTOMS, DRY PORT, MUGHALPURA, LAHORE AND ANOTHER
Customs Act, 1969
196
2003 PTD 78
Appellate Tribunal Inland Revenue 2003 Muhammad Afzal Awan
Vs
Muhammad Farooq, Law Officer
Customs Act, 1969
32
2003 PTD 293
Appellate Tribunal Inland Revenue 2003 Muhammad Afzal Awan
Vs
----
Customs Act, 1969
9
2003 PTD 873
Customs, Central Excise and Sales Tax Appellate Tribunal 2003
Vs
Customs Act (IV of 1969)
165, 19
2003 PTD 1013
Appellate Tribunal Inland Revenue 2003 MUHAMMAD RAMZAN and others
Vs
DEPARTMENT OF CUSTOMS
Customs Act, 1969
181
2003 PTD 1109
2002 PTCL 427
Appellate Tribunal Inland Revenue 2003 Muhammad Aleem Khan
Vs
---
Customs Act, 1969
180
2003 PTD 1489
Appellate Tribunal Inland Revenue 2003 Imran Tariq, D.R.
Vs
Kh. Ziaullah
Customs Act, 1969
25
2003 PTD 1584
Appellate Tribunal Inland Revenue 2003
Vs
Customs Act, 1969
3
2003 PTD 1857
2003 PTCL 589
Appellate Tribunal Inland Revenue 2003 M. Afzal Awan
Vs
Islam Jan, Appraiser
Customs Act, 1969
18
2003 PTD 1930
Karachi High Court 2002 SUPER INDUSTRIES (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE and others
Customs Act (IV of 1969)
First Sched.
2002 PTD 955
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
33
2003 PTD 707
2002 PTCL 588
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
25 , 25B
2003 PTD 928
2002 PTCL 495
Appellate Tribunal Inland Revenue 2002
Vs
Sales Tax Act (VII of 1990)
5(b) , Sixth Sched
2002 PTD 329
Karachi High Court 2002 KOHINOOR TEXTILE
Vs
FEDERATION OF PAKISTAN
Customs Act (IV of 1969)
31A
2002 PTD 121
87 TAX 37
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
131
2002 PTD 2764
2002 PTCL 42
Karachi High Court 2002 Messrs DUTY FREE SHOP LTD
Vs
CENTRAL BOARD OF REVENUE and others
Customs Act (IV of 1969)
12, 13, 30, 97 , 104, 79, 80, 83, 84, 50(5) , 80-C(5)
2002 PTD 1167
Lahore High Court 2002 Messrs NAFA TRADE IMPEX through Principal Officer
Vs
ADDITIONAL COLLECTOR, CUSTOMS and 2 others

2002 PTD 1464
Lahore High Court 2002 MUHAMMAD MAQBOOL
Vs
ADDITIONAL COLLECTOR CUSTOMS (HQRS.), CUSTOM HOUSE, LAHORE and 2 others
Customs Act (IV of 1969)
194B(2)
2002 PTD 1587
Federal Tax Ombudsman 2002 MESSRS GULISTAN TEXTILE MILLS LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
18B, 195
2002 PTD 1989
Federal Tax Ombudsman 2002 Messrs SIDDIQSONS WEAVING MILLS (PVT.) LIMITED, KARACH
Vs
SECRETARY. REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
219
2002 PTD 2245
Lahore High Court 2002 BESTWAY CEMENT (PVT.) LTD
Vs
FEDERATION OF PAKISTAN
Customs Act (IV of 1969)
202 ,18(1)(2)
2002 PTD 2478
Federal Tax Ombudsman 2002 M/s HASSAN BEARINGS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, Isd
Customs Act (IV of 1969)
25
2002 PTD 2667
Karachi High Court 2002 Messrs PAK OCEAN AND OTHERS
Vs
GOVERNMENT OF PAKISTAN
Customs Act (IV of 1969)
18
2002 PTD 2850
Karachi High Court 2002 CELANESE PAKISTAN LIMITED
Vs
GOVERNMENT OF PAKISTAN and others
Sales Tax Act (VII of 1990)
13
2002 PTD 2874
Lahore High Court 2002 MUHAMMAD YAQOOB AND 2 OTHERS
Vs
PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS
Customs Act (IV of 1969)
181
2002 PTD 2885
Federal Tax Ombudsman 2002 Messrs UCH POWER LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION
Customs Act (IV of 1969)
18
2002 PTD 2945
Lahore High Court 2002 PUNJAB BEVERAGES (PVT.) LTD
Vs
APPELLATE TRIBUNAL (CUSTOMS, EXCISE & SALES TAX) AND 2 OTHERS
Customs Act (IV of 1969)
25
2002 PTD 2957
Federal Tax Ombudsman 2002 MESSRS UNITED IMPEX, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
21
2003 PTD 329
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
19, 33, 194A
2003 PTD 220
2002 PTCL 388
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
15, 16, 194A
2003 PTD 199
2002 PTCL 376
Federal Tax Ombudsman 2002 MESSRS NADEEM TEXTILE MILLS LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
205
2002 PTD 3087
86 TAX 379
Appellate Tribunal Inland Revenue 2002 MESSRS ALI AHMED KHAN
Vs
COLLECTOROF CUSTOMS (APPEALS), KARACHI
Customs Act (IV of 1969)
2(s), 9, 10, 156(1), 156(8), 156(9)
2002 PTD 3083
2003 PTCL 627
Appellate Tribunal Inland Revenue 2002 MESSRS DAWLANCE (PVT.) LIMITED
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION), KARACHII
Customs Act (IV of 1969)
25(1), 25(5), 16, 32(3), 156, 156(1), Cl. 9, 14
2002 PTD 3077
2003 PTCL 180
Appellate Tribunal Inland Revenue 2002
Vs
Customs Act (IV of 1969)
32
2002 PTD 3053
Lahore High Court 2002 MESSRS SADIQ BROTHERS POULTRY THROUGH DR. MUHAMMAD SADIQ, HAVING ITS REGISTERED OFFICE AT ALLIED COMMERCIAL PLAZA, RAWALPINDI
Vs
ASSISTANT COLLECTOR (CUSTOMS), RAILWAY STATION LAHORE AND ANOTHER
Customs Act (IV of 1969)
25

2002 YLR 2994
Federal Tax Ombudsman 2002 DR. SAYED JAVAID HUSSAIN SHAH
Vs
SECETARY, REVENUE DIVISION; ISLAMABAD
Customs Act (IV of 1969)
224
2002 PTD 2980
86 TAX 203
Lahore High Court 2002 MESSRS WAQAS ENTERPRISES THROUGH PROPRIETOR
Vs
ASSISTANT COLLECTOR (CUSTOMS), DRY PORT SIALKOT AND 2 OTHERS
Customs Act (IV of 1969)
196
2002 PTD 2977
Lahore High Court 2002 MESSRS SUPERTECH INTERNATIONAL THROUGH MUHAMMAD KHAN TAHIR
Vs
APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE AND 2 OTHERS
Customs Act (IV of 1969)
195
2002 YLR 2698
Lahore High Court 2002 Messrs PORTS WAYS CUSTOM HOUSE AGENT and anotherAppellants
Vs
COLLECTOR OF CUSTOMS and anotherRespondents
Customs Act (IV of 1969)
196 ,156(1)(1)(14)(77) , (90)
2002 YLR 2651
Federal Tax Ombudsman 2002 SULTAN MUHAMMAD THROUGH G.A. JEHANGIR & ASSOCIATES, ISLAMABAD AND OTHERS
Vs
SECRETARY, CENTRAL BOARD OF REVENUE, ISLAMABAD
Customs Act (IV of 1969)
19
2002 PTD 2632
86 TAX 403
Federal Tax Ombudsman 2002 Messrs SPECIALITY PRINTERS (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25 , 25
2002 PTD 2580
Lahore High Court 2002 DEPUTY COLLECTOR SALES TAX
Vs
COLLECTOR, EXCISE AND SALES TAX and others
Sales Tax Act (VII of 1990)
1(2) , 46
2002 PTD 2570
2003 PTCL 297
Karachi High Court 2002 MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE GHULAM NABI SOAMRO, JUSTICE
Vs
CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL, KARACHI BENCH, KARACHI
Customs Act (IV of 1969)
13
2002 PTD 2556
Lahore High Court 2002 Messrs RANA BROTHERS OIL MILLS, RAHIMYAR KHAN
Vs
A.C. SALES TAX, RAHIMYAR KHAN and 2 others
Sales Tax Act (VII of 1990)
47, 8(3)
2002 PTD 2526
Lahore High Court 2002 FEDERAL GOVERNMENT OF PAKISTAN THROUGH DIRECTOR, INTELLIGENCE AND INVESTIGATION, CUSTOMS AND EXCISE
Vs
AKHTAR JAVED
Customs Act (IV of 1969)
156

2002 YLR 2444
Lahore High Court 2002 FEDERAL GOVERNMENT OF PAKISTAN THROUGH DIRECTOR, INTELLIGENCE AND INVESTIGATION, CUSTOMS AND EXCISE
Vs
AKHTAR JAVED
Sales Tax Act (VII of 1990)
49
2002 PTD 2225
Lahore High Court 2002 MALIK MASOOD UL HASSAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
169
2002 PTD 2163
85 TAX 441
Federal Tax Ombudsman 2002 MESSRS SALMAN NOMAN ENTERPRISES LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
33, 80, 83, 193
2002 PTD 2149
86 TAX 6
Federal Tax Ombudsman 2002 ESQUIRE GARMENTS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
85 TAX 317
85 TAX 317
Federal Tax Ombudsman 2002 ESQUIRE GARMENTS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
37
2002 PTD 2085
85 TAX 317
Federal Tax Ombudsman 2002 SAIF NADEEM ELECTRO LTD. (ASHFAQ AHMED, ATTORNEY) LAHORE CANTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
179
2002 PTD 1970
86 TAX 31
Karachi High Court 2002 CH. ABID SAEED AND OTHERS
Vs
THE STATE
Customs Act, 1969
161(1)

2002 PCRLJ 1818
2003 PTCL 23
Lahore High Court 2002 Messrs WILSON'S PHARMACEUTICALS through Partner
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Health, Islamabad and 4 others
Sales Tax Act (III of 1951)
7, 7(1)
2002 PTD 1800
Lahore High Court 2002 MUHAMMAD AKRAM
Vs
ASSISTANT DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS, EXCISE AND SALES TAX), FAISALABAD AND 2 OTHERS
Customs Act (IV of 1969)
194

2002 MLD 1713
Lahore High Court 2002 NAUBAHAR BOTTLING CO LTD
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND 2 OTHERS
Customs Act (IV of 1969)
196

2002 MLD 1658
Appellate Tribunal Inland Revenue 2002 SALAHUDDIN
Vs
ADDITIONAL COLLECTOR OF CUTSOMS (ADJUDICATION), PESHAWAR AND ANOTHER
Customs Act (IV of 1969)
156

2002 MLD 1621
2002 PTCL 415
Lahore High Court 2002 ORIENT LABORATORIES (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD through its Secretary and 4 others
Customs Act (IV of 1969)
31-A
2002 PTD 1530
87 TAX 306
Karachi High Court 2002 Messrs COLLECTOR OF SALES TAX
Vs
Messrs MUNAF LACE and another
Customs Act (IV of 1969)
96
2002 PTD 1033
Supreme Court of Pakistan 2001 FECTO BELARUS TRACTORS LIMITED
Vs
PAKISTAN THROUGH MINISTRY OF FINANCE ECONOMIC AFFAIRS AND ANOTHER
Customs Act (IV of 1969)
19, 31A
2001 PTD 1829
84 TAX 25
Lahore High Court 2001 SAPHIRE ENERGY LIMITED and 10 others
Vs
PAKISTAN and others
Customs Act (IV of 1969)
18
2001 PTD 2234
84 TAX 287
Lahore High Court 2001 Messrs SYED BHAIS
Vs
CHAIRMAN, C.B.R. and others
Customs Act (IV of 1969)
19
2001 PTD 2167
83 TAX 388
Karachi High Court 2001 MESSRS CHINA YUNNAN CORPORATION
Vs
COLLECTOR, CENTRAL EXCISE AND OTHERS
Customs Act (IV of 1969)
32(2)(3)
2001 PTD 661
Lahore High Court 2001 MESSRS SHADMAN COTTON MILLS LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, FEDERAL SECRETARIAT, ISLAMABAD AND ANOTHER
Customs Act (IV of 1969)
18
2001 PTD 411
Sindh High Court 2001 MESSRS CHINA YUNNAN CORPORATION
Vs
COLLECTOR, CENTRAL EXCISE AND OTHERS
Customs Act, 1969
32(2)(3)
2001 PTD 661
(2001) 83 TAX 347
Appellate Tribunal Inland Revenue 2000
Vs
Customs Act (IV of 1969)
25(4)(5)
2000 PTD 299
80 TAX 226
2000 PTCL 742
Karachi High Court 2000 Messrs KASHMIR FEEDS (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE through Chairman, Government of Pakistan, Islamabad and another
Customs Act (IV of 1969)
31-A
1999 PTD 1655
(1999)80 TAX 24
2000 PTCL 595
Karachi High Court 2000 PHILIPS ELECTRICAL INDUSTRIES OF PAKISTAN LTD.
Vs
PAKISTAN and others
Customs Act (IV of 1969)
194

2000 YLR 2724
Karachi High Court 2000 PHILIPS ELECTRICAL INDUSTRIES OF PAKISTAN LTD. ---
Vs
PAKISTAN and others---
Customs Act (IV of 1969)
194

2000 YLR 2724
Karachi High Court 2000 FEDERAL GOVERNMENT THROUGH THE COLLECTOR OF CUSTOMS
Vs
DAWOOD ALIAS DAWOOD JAT
Customs Act (IV of 1969)
185
2000 YLR 2377
Lahore High Court 2000 PLAY PICTURES THROUGH PROPRIETOR AND 8 OTHERS
Vs
THE CENTRAL BOARD OF REVENUE THROUGH MEMBER, CUSTOMS, ISLAMABAD AND 4 OTHERS
Customs Act (IV of 1969)
25, 223

(2000)82 TAX 49
2000 PTCL 777
2000 CLC 1403
Karachi High Court 2000 GRACE KNITWEAR (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Customs Act (IV of 1969)
223

2000 CLC 1232
Supreme Court of Pakistan 2000 NOUBAHAR
Vs
THE STATE
Customs Act (IV of 1969)
156

2000 SCMR 1218
Lahore High Court 2000 THE COLLECTOR OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE, LAHORE
Vs
HAJI FAZAL, DIN AND OTHERS
Customs Act (IV of 1969)
156
2000 MLD 1212
Lahore High Court 2000 ANJUM QISAR BUKHARI AND 10 OTHERS
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND OTHERS
Customs Act (IV of 1969)
194
2000 SCMR 1092
Karachi High Court 2000 KHALID MEHMOOD
Vs
THE STATE
Customs Act (IV of 1969)
156

2000 PCRLJ 1036
Karachi High Court 2000 KHALID MEHMOOD
Vs
THE STATE
Customs Act (IV of 1969)
156

2000 PCRLJ 1036
Karachi High Court 2000 XIOMORIA MARIA DE ARMAS TROJILLO AND ANOTHER
Vs
THE STATE
Customs Act (IV of 1969)
2
2000 PCRLJ 956
Supreme Court of Pakistan 2000 Messrs FLYING KRAFT PAPER MILS (PVT.) LTD. ---
Vs
CENTRAL BOARD OF REVENUE and others---
Customs Act (IV of 1969)
31A

82 TAX 1
2000 SCMR 945
Lahore High Court 2000 HAJI MUHAMMAD JALAL
Vs
IJAZ AHMAD BAJWA, ASSISTANT DIRECTOR FEDERAL INVESTIGATION AGENCY, STATE BANK CIRCLE, LAHORE AND 3 OTHERS
Customs Act (IV of 1969)
162
2000 MLD 837
Appellate Tribunal Inland Revenue 2000 M/S. MUHAMMAD KASHIF
Vs
THE COLLECTOR OF CUSTOMS, RAWALPINDI
Customs Act (IV of 1969)
16

2000 PTCL 782
Karachi High Court 2000 PHILIPS ELECTRICAL INDUSTRIES OF PAKISTAN LTD.
Vs
PAKISTAN AND OTHERS
Customs Act (IV of 1969)
194

2000 YLR 2724
2000 PTCL 515
Lahore High Court 2000 PUNJAB OIL MILLS LTD.
Vs
FEDERATION OF PAKISTAN AND ANOTHER
Customs Act (IV of 1969)
32

2000 MLD 470
2000 PTCL 477
Supreme Court of Pakistan 2000 GOVERNMENT OF PAKISTAN THROUGH MINISTRY OF FINANCE AND ECONOMIC AFFAIRS AND ANOTHER
Vs
FACTO BELARUS TRACTORS LIMITED
Customs Act (IV of 1969)
19

2000 PTCL 320
Karachi High Court 2000 Messrs POINEER CABLES LIMITED, KARACHI---
Vs
THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 2 others---
Customs Act (IV of 1969)
18(2), First Schedule

2000 PLD 296
Karachi High Court 2000 Messrs POINEER CABLES LIMITED, KARACHI---
Vs
THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 2 others---
Customs Act (IV of 1969)
18(2), First Schedule

2000 PLD 296
Karachi High Court 2000 JOHN CHIBUZO
Vs
THE STATE
Customs Act (IV of 1969)
156

2000 PTCL 436
2000 MLD 235
Karachi High Court 2000 DOMINGUEZ RODRIGUEZ NARCISO
Vs
THE STATE THROUGH COLLECTOR OF CUSTOMS (PREVENTIVE SERVICES, CUSTOMS HOUSE, KARACHI
Customs Act (IV of 1969)
156

2000 PTCL 451
2000 MLD 218
Karachi High Court 2000 THE STATE---
Vs
BASHIR AHMAD CHAUDHRY and others---
Customs Act (IV of 1969)
185F(1)

2000 PLD 198
Federal Tax Ombudsman PETITIONERS: ASIF SIDDIQ
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act (IV of 1969)
25
2011 PTD 1406
Appellate Tribunal Inland Revenue PETITIONERS: MESSRS VENUS PAKISTAN (PVT.) LTD., ISLAMABAD
Vs
RESPONDENTS: ADDITIONAL COLLECTOR CUSTOMS, DTRE, AFU, BBI, ISLAMABAD AND 2 OTHERS
Customs Act (IV of 1969)
18
2012 PTD 1459
Customs Appellate Tribunal PETITIONERS: SYED SAAD-UD-DIN SHAH
Vs
RESPONDENTS: DEPUTY COLLECTOR AND ANOTHER
Customs Act (IV of 1969)
2(s), 16, 17, 156(1) (8) (9) (89) (90), 168, 171, 180, 187, 211
2014 PTD 974