Supreme Court of Pakistan
2012
THLN 103
2012 PTD 561
Laws Cited
Customs Act (IV of 1969)
Sections
106

PETITIONERS: PAKISTAN STATE OIL COMPANY LIMITED

VS

RESPONDENTS: COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX AND OTHERS

Petitioner(s) by: Sajid Zahid Advocate Supreme Court and M.S. Khattak Advocate on-Record
Respondent(s) by: Raja Muhammad Iqbal, Advocate Supreme Court
Present: TASSADUQ HUSSAIN JILLANI, JUSTICE MAHMOOD AKHTAR SHAHID SIDDIQUI, JUSTICE RAHMAT HUSSAIN JAFFERI, JUSTICE
ORDER

TASSADUQ HUSSAIN JILLANI, J.-This order shall dispose of Civil Appeals Nos.1965 to 1970 of 2007 as common questions of law and facts are involved.2. Through these appeals the Pakistan State Oil Company Limited has challenged the judgment of the High Court of Sindh dated 20-3-2007 vide which appellant's appeals were dismissed, inter alia, on the ground that the appellant was guilty of evading the customs duty; that the notices issued by the respondent-Custom Department for the payment of the taxes in question was valid and that the appellant had been charging "the value of petroleum products inclusive of customs duty etc. from Pakistan Navy and making a wilful declaration that the supplies are duty free provisions and stores as admissible under section 106 of the Customs Act, 1969, falls under the mischief prescribed under subsections (1) and (2) of section 32 of the Customs Act."3. Learned counsel for the appellant submitted that the learned High Court was merely seized of a legal prop...