| Citation(s) |
|---|
| 2023 SLG 1351 2023 SLD 1351 2023 PTD 847 (2024) 129 TAX 561 |
Sindh High Court
Constitution of Petition No. D-946 of 2013, decided on 26th December, 2022. Date of hearing: 26th December, 2022.
YOUSUF ALI SAYEED AND ADNAN IQBAL CHAUDHRY, JJ
Khalid Jawed Khan for Petitioner. Qazi Ayazuddin Qureshi, Assistant Attorney General for Pakistan for
Respondents Nos.l and 4. Nemo for
Respondent No.2. Sardar Zafar Husain along with Haroon Waqar Malik, ADC and Tauqeer Ahmed, P.A. Customs for Responde
Constitution of Petition No. D-946 of 2013, decided on 26th December, 2022. Date of hearing: 26th December, 2022.
YOUSUF ALI SAYEED AND ADNAN IQBAL CHAUDHRY, JJ
Khalid Jawed Khan for Petitioner. Qazi Ayazuddin Qureshi, Assistant Attorney General for Pakistan for
Respondents Nos.l and 4. Nemo for
Respondent No.2. Sardar Zafar Husain along with Haroon Waqar Malik, ADC and Tauqeer Ahmed, P.A. Customs for Responde
MESSRS ASTRO PLASTIC (PVT.) LTD THROUGH COMPANY SECRETARY AND ANOTHER
VS
MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN THROUGH SECRETARY AND 3 OTHERS
Law: Customs Act, 1969
Section: 195-C
Customs Act (IV of 1969)----S.195-C--Alternative Dispute Resolution (ADR)--Scope--Section 195-C of the Customs Act, 1969, provides that ADR can be invoked only for disputes of the specified type that are under litigation in any court of law or appellate authority--Federal Board of Revenue (FBR) is required to inform the court or appellate authority when an ADR Committee has been constituted--If the aggrieved person is satisfied with the decision of the ADR Committee and withdraws the case from the court or appellate authority within a specified time, then the decision is binding on the Collector--If the ADR Committee cannot decide the dispute within 90 days, then the FBR shall dissolve the Committee and the dispute shall be resolved by the court or the appellate authority where it is pending--Therefore, it is evident that ADR under S.195-C of the Customs Act, 1969, can only be invoked if the dispute remains under litigation and is yet to be adjudicated by the court or the appellate authority--Scheme is such that if the ADR succeeds, the aggrieved person withdraws his case from the court or the appellate authority where it is pending--If the ADR fails, the aggrieved person falls back on the forum where the dispute is pending for adjudication--In other words, ADR under S.195-C of the Customs Act, 1969, is an alternate remedy, not an additional remedy. Customs Act (IV of 1969)----S.195-C--Alternative Dispute Resolution (ADR)--Scope--Section 195-C of the Customs Act, 1969, provides that…
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