| Citation(s) |
|---|
| 2017 SLG 1683 2017 SLD 1683 2017 PTD 2123 |
Sindh High Court
High Court Appeals Nos. 263 to 288, 304 to 306, 321, 322,338, 339 of 2016, 82 to 85, 95 and 96 of 2015, decision Date: 03-08-2017, Heard on: 04-05-2017
AQEEL AHMED ABBASI, JUSTICE, NAZAR AKBAR, JUSTICE
Ms. Masooda Siraj, Zafar Hussain and Tariq Aziz for Appellants (in H.C.As. No.276 to 280, 288, 304 to 306, 338 and 339 of 2016).Kashif Nazir for Appellant (in H.C.As. Nos.321 and 322 of 2016).Mirza Nadeem Taqi, for Appellants (in H.C.A. No.263/2016).
High Court Appeals Nos. 263 to 288, 304 to 306, 321, 322,338, 339 of 2016, 82 to 85, 95 and 96 of 2015, decision Date: 03-08-2017, Heard on: 04-05-2017
AQEEL AHMED ABBASI, JUSTICE, NAZAR AKBAR, JUSTICE
Ms. Masooda Siraj, Zafar Hussain and Tariq Aziz for Appellants (in H.C.As. No.276 to 280, 288, 304 to 306, 338 and 339 of 2016).Kashif Nazir for Appellant (in H.C.As. Nos.321 and 322 of 2016).Mirza Nadeem Taqi, for Appellants (in H.C.A. No.263/2016).
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE & 2 OTHERSVSM/S. NAVEENA INDUSTRIES LTD. & OTHERS
Law: Sindh Civil Court Ordinance, 1962
Section: 7
Law: Sales Tax Act, 1990
Section: 51
Law: Federal Excise Act, 2005
Section: 41
Law: Customs Act, 1969
Section: 80,193,194,217
(a) Sindh Civil Courts Ordinance (II of 1962)--.-- --.--S. 7 [as amended by Sindh Civil Courts (Amendment) Act (III of 2010)]--.-- Civil Procedure Code (V of 1908), S.9--.-- Suit before High Court--.-- Original Civil jurisdiction of High Court--.-- Scope--.-- Single Judge of High Court while trying a civil suit on its original side exercises same power as of a civil court as vested in District Judge in terms of S.7 of Sindh Civil Courts Ordinance, 1962--.-- Restrictions and qualification imposed in terms of S.9 of Civil Procedure Code, 1908, are equally applicable in respect of a suit before High Court. (b) Customs Act (IV of 1969)--.-- --.--Ss. 80 & 217--.-- Goods declaration--.-- Civil suit--.-- Maintainability--.-- Principle--.-- When there is no mala fide on the part of Customs Authorities nor there is any jurisdictional defect in decision/orders passed under S.80 of Customs Act, 1969, there is no justification to abandon and by-pass statutory forums and no suit can be filed before High Court while exercising jurisdiction and powers of a civil court. (c) Customs Act (IV of 1969)--.-- --.--Ss. 80, 193, 194, 194 & 217--.-- Sales Tax Act (VII of 1990), S.51--.-- Federal Excise Act (VII of 2005) S. 41--.--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.29--.-- Sindh Civil Courts Ordinance (II of 1962), S. 7 [as amended by Sindh Civil Courts (Amendment) Act (III of 2010)]--.-- Civil Procedure Code (V of 1908), S. 9--.-- Fiscal matter--.-- Civil suit--.-- Maintainability--.-- Taxpayers assailed orders passed by authorities, before High Court in original civil jurisdiction--.-- Single Judge of High Court allowed the civil suit and passed and decree in favour of taxpayers--.-- Validity--.-- Legislative intent as manifested under various provisions of Customs Act, 1969, for the purposes of determination and assessment of duty and taxes, providing for specialized statutory forums of appeal and Reference to High Court on a point of law, which could be finally agitated and decided by Supreme Court under Art. 185 of the Constitution, as well as the express bar of civil suit provided in terms of S. 217 of Customs Act, 1969, read with…