| Case ID |
1a0c994e-99dc-4c9d-9fdd-ceb5acd3aa93 |
| Body |
View case body. Login to View |
| Case Number |
High Court Appeal No. 83 of 2015 |
| Decision Date |
Aug 26, 2017 |
| Hearing Date |
Aug 24, 2017 |
| Decision |
The Sindh High Court dismissed the application for suspension of the judgment dated 03.08.2017, which had been appealed before the Supreme Court. The court ruled that the parties could not seek a stay of a judgment that was already under appeal, as per the doctrine of functus officio. The court emphasized that the jurisdiction of civil courts in matters relating to customs and taxation laws was limited and that the appeals were not maintainable under the specified laws, leading to the conclusion that the earlier judgment should remain in effect until the Supreme Court decides otherwise. The court's ruling was based on the principles of law and the specific provisions of the relevant acts. |
| Summary |
This case involves the Sindh High Court's decision regarding the maintainability of appeals and the jurisdiction of civil courts concerning taxation laws, specifically under the Customs Act, 1969, and related legislation. The court addressed the principle of functus officio, which restricts further action on a matter once a decision has been rendered. The case highlights the limitations on civil court jurisdiction in tax-related disputes and the procedural requirements for appealing such decisions. Legal representatives for both the petitioners and respondents presented arguments concerning the implications of the earlier judgment and the necessity for a stay pending appeal. The court's ruling underscores the importance of adhering to statutory provisions in tax law and the challenges faced by parties in navigating the complexities of legal appeals in such specialized areas. |
| Court |
Sindh High Court
|
| Entities Involved |
Collector of Customs,
Messrs Searle IV Solution (Pvt.) Ltd.
|
| Judges |
AQEEL AHMED ABBASI,
AZIZ-UR-REHMAN
|
| Lawyers |
Ms. Masooda Siraj,
Abdul Sattar Pirzada
|
| Petitioners |
COLLECTOR OF CUSTOMS AND 2 OTHERS
|
| Respondents |
MESSRS SEARLE IV SOLUTION (PVT.) LTD. THROUGH FINANCE MANAGER
|
| Citations |
2019 SLD 825,
2019 CLC 634
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Income Tax Ordinance, 2001,
Federal Excise Act, 2005,
Civil Procedure Code (V of 1908)
|
| Sections |
217,
227,
41,
9
|