| Citation(s) |
|---|
| 2026 SLG 547 2026 SLD 547 = 2025 PHC 8924 |
WP No. 9645-P/2025 with IR
Presented By: (SYED ARSHAD ALI) JUDGE
For the Petitioners: M/s Saad Ali Qazi & Muhammad Tariq Qasim Khan, Advocates. For the
Respondent: M/s Sanaullah Addl. Attorney General, Amir Javed, Ehteshamuddin & Bahadar Sher Afridi, Advocates along with Sharifullah Assistant Director (Legal). Date of Hearing: 17.12.2025
M/s Khyber Tobacco Company Ltd and another. . Petitioners.
VERSUS
Federation of Pakistan Through Federal Secretary, Ministry of Finance, Islamabad and others. … Respondents.
Law: Federal Excise Act, 2005
Section: 28-A(6)
Law: Federal Excise Rules, 2005
Section: 40-B, 40-C
Law: Constitution of Pakistan, 1973
Section: 18
Tag Line
Sealing of manufacturing unit under Rule 28-A(6) of Federal Excise Rules, 2005 without “reasons to believe” (based merely on suspicion) is illegal and without lawful authority; constitutional jurisdiction can be invoked despite alternate remedy where action is mala fide or without jurisdiction.
Summary
The petitioner company, engaged in cigarette manufacturing, challenged the sealing of its plant and machinery carried out under Rule 28-A(6) of the Federal Excise Rules, 2005.
The Revenue authorities conducted a search of certain godowns and recovered a large quantity (2.75 million kg) of unmanufactured tobacco. On this basis, they suspected that non-duty-paid tobacco might have been used in cigarette production and ordered sealing of the petitioner’s manufacturing units.