Case Details

Citation(s)
2014 SLG 1591 2014 SLD 1591 2014 PTD 174 2014 PTCL 127 (2014) 109 TAX 313
Supreme Court of Pakistan
Civil Appeals Nos.371 to 379 of 2013, decision dated: 14-06-2013. (On appeal against the order dated 23-5-2012 passed by Islamabad High Court, Islamabad, in Writ Petitions Nos.2732, 2822, 2879, 2880, 2956, 3432 of 2011 in 99, 370 and 2782 of 2012.)
ANWAR ZAHEER, JAMALI, ASIF SAEED KHAN KHOSA AND AMIR HANI MUSLIM, JJ

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D.G. CUSTOMS VALUATION, KARACHI and others

VS

Messrs TRADE INTERNATIONAL and others

Law: Customs Act, 1969

Section: 25A,25D

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)----Ss. 25A & 25D---Constitution of Pakistan, Art. 199---Constitutional petition---Territorial jurisdiction of Islamabad High Court---Scope-- Imported consignment of goods arriving at Karachi port for clearance--Customs duty, valuation of--Customs duty valuation ruling issued by concerned officer of Customs at Karachi challenged before the Islamabad High Court by way of a constitutional petition-Islamabad High Court allowed said constitutional petition and extended interim relief to the petitioners in terms that their goods were ordered to be released subject to production of post-dated cheques regarding disputed customs duty---Validity---Perusal of impugned order of Islamabad High Court revealed that question of jurisdiction had not at all been attended to by the court---Impugned order was set aside in circumstances and case was remanded to the Islamabad High Court to first decide the question of jurisdiction---Appeal was allowed accordingly. JUDGMENT In these nine appeals of identical nature, leave was granted in terms of the order dated 16-4-201, against the impugned orders dated 23-5-2012, passed in Writ Petitions Nos.2732, 2822, 2879, 2880, 2956, 3432 of 2011 and 99, 370, 2782 of 2012, inter alia, on the following grounds:-- (i) the cases where importers are from Karachi and consignment of goods have also reached at the Karachi port, the Islamabad High Court has no territorial jurisdiction to entertain writ petition relating to any dispute regarding such consignments; (ii) the procedure adopted by the High Court of Islamabad in disposing of several connected petitions through a sketchy order is unwarranted by law. Moreso when public exchequer is involved in these cases and delay in its recovery is likely to cause serious financial setback to the Government. 2. Today, at the outset of his submissions, Raja Muhammad Iqbal, Advocate Supreme Court for the appellants, has vehemently contended that since all the imported consignments of the respondents had arrived…
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