Case Details

Citation(s)
2022 SLG 897 2022 SLD 897 2022 PTD 920 (2023) 128 TAX 312
Supreme Court of Pakistan
Civil Petition No. 280-K of 2019, decided on 30th December,2021, Date of hearing: 30th December, 2021 (Against thejudgment Dated 12.02.2019 of the High Court of Sindh atKarachi passed in Constitution Petitions Nos. D-7687 and8172 of 2017)
QAZI FAEZ ISA, JUSTICE, AMIN-UD-DIN KHAN, JUSTICE
Muhammad Khalil Dogar, Advocate Supreme Court and K. A. Wahab, Advocate-on-Record for Petitioners. Haider Waheed, Advocate Supreme Court and Syed Mahmood Abbas, Advocate-on-Record (absent) for
Respondent No. 1.

FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND ANOTHER

VS

EMOVERS (PVT.) LIMITED AND ANOTHER

Law: Tracking and Monitoring of Cargo Rules, 2012

Section: 4,6(2),7(2),7(3),7(4)

Law: Public Procurement Rules, 2004

Section: 17

(a) Tracking and Monitoring of Cargo Rules, 2012 [issued under S.R.O. 413(I)/2012, dated 25.04.2012]-------Rr.4, 6(2), 7(2), 7(3) & 7(4)---Public Procurement Rules, 2004, R. 17---Qualification of suppliers and contractors---Federal Board of Revenue (FBR) awarded contract for tracking and monitoring imported cargo to NLC Construction Solutions (Private) Limited ('NCSPL')---Legality---NCSPL did not possess the requisite licence under the Tracking and Monitoring of Cargo Rules, 2012 ('the Rules'), nor was it compliant with the requirements of the Rules---NCSPL had no experience to track and monitor cargo nor did it have the requisite technical skills---FBR violated the Rules and the Expression of Interest which it had itself made---FBR contravened the bidding procedures and binding legal precedents, expounding on the procurement laws, were also disregarded---NCSPL was brought in through the backdoor without having participated in the bidding process---Material bidding terms were changed, diluted and retailored for NCSPSL and this was done to enable the FBR to award it the contract---FBR was supposed to safeguard the interest of the exchequer and of the citizens but it subverted them to benefit a highly conflicted company. 'Request for Expression of Interest' was published by the Federal Board of Revenue (FBR) inviting companies who could track and monitor imported cargo and ensure that the imposition of applicable customs duties and other taxes were not circumvented, and that the cargo was safely transported without going astray, being removed or pilfered along the way ('the Project'). The interested companies were required to be technically capable of tracking and monitoring cargo on a real-time basis, possessing requisite licences and having the financial capability to undertake the Project. The company which had the requisite technical and technological skills, ability, and financial standing, as determined through a competitive bidding process, was to be awarded the contract to undertake the Project ('the Contract'). The FBR awarded the Contract for the Project to NLC Construction Solutions (Private) Limited ('NCSPL'). The award of Contract to NCSPL was…
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