| Case ID |
ed3ba086-548b-4904-9d84-bf9808333628 |
| Body |
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| Case Number |
Civil Petition No.342-L of 1991 |
| Decision Date |
Nov 12, 1991 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petitioner's appeal against the High Court's decision, affirming the legality and fairness of the original order regarding the excise duty imposed. The Court held that the order did not suffer from any legal infirmity and that the High Court was correct in its exercise of constitutional jurisdiction. The Court emphasized that evidence obtained, even if through irregular means, could still be relevant and used if found reliable. The principles of justice, particularly in Islamic jurisprudence, were reiterated, asserting that no one should benefit from wrongful gains, and the need for fairness in the administration of justice was stressed. |
| Summary |
In this landmark case, the Supreme Court of Pakistan addressed issues surrounding the imposition of excise duty under the Central Excises and Salt Act (I of 1944). The case arose from the actions of the Deputy Collector Customs who held the petitioner liable for evasion of excise duty. The High Court declined to intervene in the matter, leading to the petitioner's appeal to the Supreme Court. The Court found that the original order was just and fair, emphasizing the need for the legal process to uphold fairness and justice. The decision underscored the relevance of evidence in legal proceedings, asserting that procedural irregularities do not invalidate relevant evidence. The Islamic principle that no one should benefit from wrongful gains was also highlighted, reinforcing the idea that justice must be served fairly. This case is pivotal in understanding the application of excise laws and the importance of due process in administrative matters. Keywords such as 'excise duty', 'Supreme Court', 'Islamic jurisprudence', and 'administration of justice' are essential for SEO optimization. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Messrs BISVIL SPINNERS (PVT.) LTD.,
PAKISTAN through Secretary, Ministry of Finance
|
| Judges |
MUHAMMAD AFZAL ZULLAH, C.J.,
ABDUL SHAKOORUL SALAM, J
|
| Lawyers |
Karamat Nazir Bhandari, Advocate Supreme Court,
Muhammad Aslam Chaudhry
|
| Petitioners |
Messrs BISVIL SPINNERS (PVT.) LTD.
|
| Respondents |
PAKISTAN through Secretary, Ministry of Finance, Islamabad and 2 others
|
| Citations |
1992 SLD 356,
1992 PLD 96
|
| Other Citations |
Not available
|
| Laws Involved |
Central Excises and Salt Act (I of 1944),
Constitution of Pakistan (1973)
|
| Sections |
36,
199
|