| Case ID |
2b63cb6e-7b49-4965-a37b-dfd471fd18b9 |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeals Nos.231, 232 of 2004 and 949 of 2007 |
| Decision Date |
Apr 05, 2011 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan allowed the appeals filed by the appellants, setting aside the judgments of the learned High Court. The Court held that the High Court had encroached upon the jurisdiction of the Collector (Appeals) by deciding a factual controversy that should have been addressed through the proper appeal process outlined in the Customs Act, 1969. The Court noted that the respondent, instead of following the appropriate legal avenues, sought relief through writ petitions in the High Court, which was deemed inappropriate given the existence of an alternative remedy. The judgment emphasized the importance of adhering to legal procedures and the hierarchy established by law to resolve disputes regarding customs duties. |
| Summary |
The case revolves around a dispute regarding the refund of customs duty under the Customs Act, 1969, specifically Sections 80 and 193. The appellants contested the High Court's decision which had allowed the refund claim despite the existence of an alternative remedy through an appeal to the Collector (Appeals). The Supreme Court ruled in favor of the appellants, emphasizing the necessity of following established legal procedures for resolving customs disputes. The decision highlights the importance of jurisdiction and the proper channels for appeal, ensuring that factual controversies are resolved within the appropriate legal framework. This case serves as a significant reference for understanding the application of customs laws and the judicial process in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
|
| Judges |
JAVED IQBAL,
ASIF SAEED KHAN KHOSA,
AMIR HANI MUSLIM
|
| Lawyers |
Raja Muhammad Iqbal, Advocate Supreme Court for Appellants,
Shaiq Usmani, Sr. Advocate Supreme Court
|
| Petitioners |
COLLECTOR OF CUSTOMS AND ANOTHER
|
| Respondents |
MESSRS FATIMA ENTERPRISES LTD. AND OTHERS
|
| Citations |
2012 SLD 781 = 2012 PTD 516
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
80,
193
|