Law: Sales Tax Act, 1990

Section: 46

Law: Constitution of Pakistan, 1973

Section: 4,10A,199

Law: Federal Excise Act, 2005

Section: 34

Sales Tax Act (VII of 1990)-- --S.46--Federal Excise Act (VII of 2005), S.34--Constitution of Pakistan, Art. 199, 10A 4--Civil Procedure Code (V of 1908), O. XXXIX, Rr. 1 2--Temporary injunction, grant of--Constitutional jurisdiction of High Court--Scope--Fair trial and due process-- Principles and Scope--Petitioner sought to restrain Department from recovery of tax liability of petitioner, while petitioner’s appeals were pending before competent forums--Validity--Petitioner, in the present case, could show no material to establish maintainability of Constitutional petition--While interim injunction could be granted by High Court in its Constitutional jurisdiction where matters were pending in appeal, however, said cases should pertain to where parties were vigilant; and prima facie actually required an adjudication on merits in protection of an actual existing right of fair trial and due process and while approaching court with clean hands, which was lacking in the present case--Constitutional petition was dismissed, in circumstances. JUDGMENT: ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I:---.--- By this judgment, we intend to dispose of three Customs Appeal bearing Nos. 3865/2021, K-7080/2021 and K-7081/2021 and also Intervener Applications Nos. 168/2021 and 169/2021 filed against Order-In- Original No. 644/2020-21 dated 31.12.2020 passed by the Collector of Customs (Adjudication-II), Custom House, Karachi. These appeals have identical issue of law and facts, therefore, being heard, dealt with and disposed of simultaneously though this common order in the light of the judgment of the Honorable High Court of Sindh in Customs Reference No. 157 of 2008, S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adj-I) and others. 2. It is needless to reproduce facts of each case separately. Hence, for reference the facts of Appeal No. K-3865/2021 are taken into consideration for decision are that Brief facts that the a credible information that certain unscrupulous importer/investor are attempting to misuse the facility of Export Processing Zone through mis-declaration and misuse of the WeBOC system for clearance of Indian origin banned goods and high…

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