| Citation(s) |
|---|
| 2025 SLG 1855 2025 SLD 1855 = 2025 SHC 1392 |
Special Crl. Anti Terrorism Appeal No.263 of 2017 Confirmation Case No 11 of 2017
Mr.Justice Mohammad Karim Khan Agha , Mr.Justice Zulfiqar Ali Sangi
Karachi........Appellant
VERSUS
The State............Respondent
Law: Customs Act, 1969
Section: 217(2) , 193, 194, 196
Law: Civil Procedure Code (1908)
Section: 9
Summary:
Multiple High Court Appeals were filed by the Collector, Model Customs Collectorate and others against common judgments of the learned Single Judge of the Sindh High Court.
The core issue was the maintainability of civil suits challenging the assessment, levy, or exemption of customs duties and taxes, particularly in light of the statutory bar under Section 217 of the Customs Act, 1969.
The respondents (plaintiffs in the original suits) sought declarations regarding their entitlement to exemptions from customs duties and sales tax on certain imports, relying on specific SROs and schedules of the Customs Act and Sales Tax Act.