| Case ID |
3862f567-e787-48f1-b0f9-bc04ad6501e9 |
| Body |
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| Case Number |
Civil Petition for Leave to Appeal No. 1457/L of 1 |
| Decision Date |
Jan 26, 1997 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition for leave to appeal against the Lahore High Court's decision, which had ruled that it lacked territorial jurisdiction over the Customs Authorities' assessment of regulatory duty. The Court emphasized that the dominant object of the petitioners' filings was not to contest the duty assessed but to challenge the notification's validity. The Court highlighted that jurisdiction lies with the court local to the entity performing the action, in this case, the Customs Authorities based in Karachi. The decision reiterated that petitions should be filed in the appropriate court to avoid jurisdictional conflicts. |
| Summary |
This case revolves around the legal principles of jurisdiction in tax assessment disputes, specifically under the Customs Act, 1969, and the Constitution of Pakistan, 1973. The Supreme Court of Pakistan analyzed whether the Lahore High Court had the authority to adjudicate on a regulatory duty imposed by Customs Authorities based in Karachi. The petitioners, who imported goods and contested the duty levied, argued that the Lahore High Court should have jurisdiction since their office was located in Lahore. However, the Supreme Court clarified that the jurisdiction lies where the action occurred, emphasizing the need for petitions to be filed in the appropriate court. This ruling underlines the importance of understanding territorial jurisdiction in legal proceedings and the necessity for litigants to file cases in the correct venue. The case serves as a critical reference for future disputes involving jurisdictional issues in tax-related cases. Key terms include 'jurisdiction', 'Customs Act', 'regulatory duty', and 'territorial jurisdiction'. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
CENTRAL BOARD OF REVENUE,
SANDALBAR ENTERPRISES (PVT.) LTD.
|
| Judges |
AJMAL MIAN,
MUKHTAR AHMED JUNEJO
|
| Lawyers |
Irfan Qadir,
Ejaz Ahmad Khan
|
| Petitioners |
SANDALBAR ENTERPRISES (PVT.) LTD.
|
| Respondents |
others,
CENTRAL BOARD OF REVENUE
|
| Citations |
1997 SLD 401,
1997 PLD 334,
(1997) 75 TAX 290
|
| Other Citations |
Messrs AI-Iblagh Limited, Lahore v. The Copyright Board, Karachi and others 1985 SCMR 758,
Asghar Hussain v. Election Commission of Pakistan and others PLD 1968 SC 387
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
18,
199,
199(1)(a)(i),
199(1)(a)(ii)
|