Peshawar High Court
2025
THLN 8710
2025 PTD 914.
Laws Cited
Sales Tax Act, 1990 | Constitution of Pakistan, 1973
Sections
2(1),11,13(1),22,25,25(5),26,30A,33,37A,40-D,72B,Entry No. 151 of the Sixth Schedule,Entry No.74 of the 8th Schedule | 4,9,10-A,199,247

M/S M.K STEEL MILLS

VS

COLLECTOR OF CUSTOMS, MCC CUSTOM HOUSE, PESHAWAR & OTHERS

Petitioner(s) by: M/s. Isaac Ali Qazi, Mufariq Shah and Abdur Rahim Jadoon, Advocates
Respondent(s) by: M/s. Sanaullah DAG, Abbas Bakhtiar, Ishtiaq Ahmad (Junior) Neelam A. Khan and Sabahat Ali Bukhari, Advocates
Present: ABDUL SHAKOOR, JUSTICE AND SYED ARSHAD ALI, JUSTICE
JUDGMENT

SYED ARSHAD ALI, JUSTICE:---.---This consolidated judgement shall dispose of instant petition as well as the connected petitions as adjudication of common questions of law are involved therein. The particulars of the said petitions have been provided in Annexure ‘A' to this judgement.2. In all these petitions, the petitioners, while invoking the constitutional jurisdiction of thisCourt, have prayed that the impugned FIRs registered at Police Station I P Branch, Customs House, Peshawar be declared as illegal and void ab- initio with direction to the respondents that pursuant to the impugned FIRs, their imports shall not be affected and to issue them delay detention certificate in respect of their delayed consignments.3. Arguments heard and record of the case perused.4. The essential grievances of all the petitioners are against the registration of the first information reports whereby they have been charged for their failure to honour their statutory obligation of providing consumptio...