FEDERATION OF PAKISTAN And Others vs PUNJAB STEEL LIMITED And Other
This matter involves a petition for leave to appeal filed by the Federation of Pakistan against a judgment of the High Court, which had accepted the respondents' writ petitions. The core legal questions presented for the Supreme Court's consideration concern the competency of a writ petition when statutory remedies of appeal or revision under the Customs Act, 1969, have not been exhausted. Furthermore, the Court is tasked with determining whether the High Court erred in disregarding the legal effect of three specific notifications issued by the competent authority on 30-12-1987. Additionally, the petition raises the issue of whether the High Court improperly relied on the precedent established in the Al-Samrez Enterprises case, given the subsequent legislative intervention through the insertion of Section 31-A into the Customs Act, 1969, via the Finance Ordinance, 1988. Finally, the Court must decide if the High Court acted appropriately in disposing of the writ petition without providing the Federal Government an adequate opportunity to be heard. The Supreme Court, having heard both sides, granted leave to appeal to resolve these significant legal questions.
- Is a writ petition competent when statutory remedies of appeal or revision under the Customs Act, 1969, have not been exhausted?
- Does the insertion of Section 31-A into the Customs Act, 1969, via the Finance Ordinance, 1988, render the precedent in Al-Samrez Enterprises inapplicable?
- Is the High Court justified in disposing of a writ petition without affording the Federal Government an adequate opportunity to be heard?
- Section 31-A, Customs Act 1969
- Finance Ordinance 1988
ORDER
1. MUHAMMAD AFZAL ZULLAH, CJ.--- Leave to appeal has been sought in these petitions; against the acceptance by the High Court, of respondents' Writ Petitions to resolve the following questions:-- "(i) Whether the writ petition was competent without availing of the statutory remedies of Appeal/Revision provided under the Customs Act?
(ii) Whether the High Court was justified in ignoring the legal effect of the three Notifications dated 30-12-1987, issued by the Competent Authority and to set aside the implementation thereof?
(iii) By insertion of section 31-A vide Finance Ordinance, 1988, in the Customs Act, 1969, the ratio of the judgment of this Hon'ble Court in Al-Samrez Enterprises case reported in 1986 SCMR 1917 was not at all available, as such whether the High Court could rely upon the said judgment?
(iv) Whether the High Court was justified, in the circumstances of the case, to dispose of the writ petition without affording adequate opportunity to the Federal Government?
2. After hearing both sides, we consider it a fit case for grant of leave to appeal. The same, accordingly, is granted.
3. The appeals shall be prepared on present record with direction to the parties to file all those documents which shall be necessary for disposal thereof. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.