| Citation(s) |
|---|
| 2025 SLG 1155 2025 SLD 1155 = 2025 SCP 153 = (2025) 131 TAX 550 = 2025 SCMR 1096 = 2025 PTD 1023 = 2025 PTCL 721 |
Supreme Court of Pakistan
Civil Petitions No. 5029 to 5032 of 2024 [Against the orders/judgments dated 12.09.2024 of the High Court of Sindh, Karachi passed in Const.P.No.D4002/19, Const.P.No.D-6074/21 and Const. P.Nos.774 and 2385/22]
Present: Mr. Justice Yahya Afridi, CJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Shakeel Ahmad
For the Petitioner: Mr. Taimur Aslam Khan, ASC. (In all cases) Syed Rifaqat Hussain Shah, AOR. For
Respondent (FBR): (In CPs.5029, 5031-5032/24) Dr. Farhat Zafar, ASC. For the
Respondents: (In CP.5030/24) Not represented. Date of Hearing: 18.04.2025.
Civil Petitions No. 5029 to 5032 of 2024 [Against the orders/judgments dated 12.09.2024 of the High Court of Sindh, Karachi passed in Const.P.No.D4002/19, Const.P.No.D-6074/21 and Const. P.Nos.774 and 2385/22]
Present: Mr. Justice Yahya Afridi, CJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Shakeel Ahmad
For the Petitioner: Mr. Taimur Aslam Khan, ASC. (In all cases) Syed Rifaqat Hussain Shah, AOR. For
Respondent (FBR): (In CPs.5029, 5031-5032/24) Dr. Farhat Zafar, ASC. For the
Respondents: (In CP.5030/24) Not represented. Date of Hearing: 18.04.2025.
Surfactant Chemicals Company (Pvt.) Limited, Karachi. … Petitioner (in all cases)
VERSUS
Federation of Pakistan through Secretary M/o Finance, Govt. of Pakistan, Islamabad and others. … Respondents (in all cases)
Law: Sales Tax Act, 1990
Section: Clause 133 6th Schedule
Law: Customs Act, 1969
Section: 19
The core points and legal basis of the order regarding the petitioner's claim for customs duty exemption under S.R.O. 565(I)/2006 (as amended by S.R.O. 474(I)/2016) on items under HS Codes 3402.1300 and 3402.1190 are as follows:
Summary;
Customs Act (IV of 1969)---