Sindh High Court
2011
THLN 1006
2011 PTD 2849 | (2012) 105 TAX 48 | 2012 PTCL 266
Laws Cited
Customs Act, 1969
Sections
196

MESSRS PAKISTAN TELEPHONE CABLES LTD. THROUGH COMPANY SECRETARY

VS

FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE and 3 others

Petitioner(s) by: Junaid Ghaffar for Applicant.
Respondent(s) by: Junaid Ghaffar for Applicant.
Present: IRFAN SAADAT KHAN, JUSTICE MUHAMMAD ATHAR SAEED, JUSTICE
ORDER

All these Special Customs Reference Applications have been filed against the common order of the Tribunal dated 6-5-2008 in Customs Appeals Nos.K-1012 to 1015/2004/17296, whereby the Appeals tiled by the present applicants had been dismissed.The learned Counsel for the applicant has drawn our attention to the Order-in-Original dated 20-9-2003 passed in the case of Messrs Universal Cables Industries, Karachi, which was applied mutatis mutandis to the cases of the applicants. The learned counsel for the applicant has submitted that this Court had directed the Tribunal that they do not appreciate the order being passed mutatis mutandis as it is a basic right of a litigant that his case may be disposed off on the factual position of his case and not on the factual position of the case of any other litigant despite the position that the facts will be the same. The learned counsel has also relied on a judgment of the Lahore High Court in the case of Prime Chemicals v. Government of Pakistan,...