Law: Constitution of Pakistan, 1973

Section: 199(1)(a)(ii)

JUDGMENT This writ petition was admitted to regular hearing by order, dated 14-6-1999. It challenges levy and collection of sales tax and customs duty by the competent officer of the Central Board of Revenue ("C.B.R.") in respect of goods imported by the petitioner for use and consumption in Azad Jammu and Kashmir ("AJK"). It is averred in the petition that the Sales Tax Act, 1990 is not applicable to AJK where an adapted version is administered by the Azad Government of that country. Likewise goods imported by the petitioner for use and consumption in AJK are not subject to the levy of customs duty under the Customs Act, 1969. The provisions of the Customs Act ibid are referred to show instances whereby warehoused goods of exporters are not liable to customs duty. On the analogy that the goods imported for AJK are also exported out of Pakistan, it is asserted that no customs duty is chargeable thereon. Admitting order of this Court refers to similar impugned action to be under the consideration by the Hon'ble Supreme Court under leave granting order passed in C.P.L.A. No. 1414 of 1998. This petition came up for hearing after considerable lapse of time on 23-11-2004. By this date the hearing in the Hon'ble Supreme Court on the aforenoted matter had been concluded. Learned counsel appearing for the petitioner was directed to place on record a copy of the judgment given by Hon'ble Supreme Court in the said matter. Meanwhile the learned Deputy Attorney General raised an objection to the maintainability of the present petition before this Court. He urged that in essence the petition was concerned with the assessment orders levying the impugned duty and tax on goods imported by the petitioner vide the specified Bills of Entry filed in the Collectorate of Customs at Karachi. Accordingly he objected that the petition be dismissed forthwith on account of provisions contained in Article 199(1), (a), (i) of Constitution on the ground that the respondent No. 3 was a person performing functions outside the territorial jurisdiction of this Court. 2. As the matter has been admitted to regular hearing by this Court and because the referenced proceedings before the Hon'ble…

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