| Citation(s) |
|---|
| 2026 SLG 266 2026 SLD 266 = 2026 PTCL 236 = 2025 SHC 3573 = 2025 SHC 3574 |
C.P. No. D – 5902 of 2025
Presented By: Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
[M/s. Hoora Pharma (Pvt) Ltd. versus Pakistan & others] Petitioner :Dr. Farogh Naseem, Advocate. Ms. Mehreen Ebrahim, Mr. Muhammad Zakir, Advocate , Mr. Agha Shahid Majeed Khan, Advocate Mr. Arsalan , Mr. Feroz Ahmed, Advocate Mr. Agha Zafar Ahmed, Advocate.
[M/s. Hoora Pharma (Pvt) Ltd.
VERSUS
Pakistan & others] Petitioner : M/s. Hoora Pharma (Pvt) Ltd through Dr. Farogh Naseem, Advocate. Respondents 1-3 : Pakistan through Secretary Ministry of Finance, Government of Pakistan and two others through Ms. Mehreen Ebrahim, Deputy Attorney General for Pakistan. Respondents 4-7 : The Assistant Collector of Customs (SAPT) and three others Mr. Muhammad Zakir, Advocate [holds brief for] Mr. Agha Shahid Majeed Khan, Advocate along with Mr. Arsalan Assistant Collector of Customs (SAPT), Karachi. Respondent 9 : CMA CGM Pakistan Pvt. Ltd., through Mr. Feroz Ahmed, Advocate [holds brief for] Mr. Agha Zafar Ahmed, Advocate. Respondents 8 & 10
Law: Customs Act, 1969
Section: 29, 79, 80, 81, 83, 205, 193
Law: Customs Rules, 2001
Section: 434
JUDGMENT
Adnan Iqbal Chaudhry J. - The Petitioner is an importer and distributor of „sutures‟, which is a thread used to stitch a wound or surgical incision and is accompanied by a needle. Events leading to the petition are as follows. In 2024, the Petitioner classified and cleared sutures under PCT[1] 9938, which is in respect of “disposables, as are not manufactured locally” for specified medical/surgical procedures and specified medical equipment/products. Goods under PCT 9938 were charged with 0% customs duty and were also exempt from sales tax by virtue of Entry No. 112 of Table-1 of the Sixth Schedule to the Sales Tax Act, 1990. In December 2024, the DG I&I[2] placed a hold on sutures imported by the Petitioner on the premise that suture was expressly covered under PCT 3006.1090, which goods were not exempt from sales tax. While those consignments were provisionally released when the Petitioner secured the disputed sales tax, the issue taken by the DG I&I to the classification of sutures under PCT 9938 remained pending.