Latest Judgments

Newly reported judgments from the Supreme Court of Pakistan, the High Courts and tribunals, added as they are processed — free, full text, updated daily. Judgments marked NEW were added in the most recent update. 232594 judgments in total.

• 2010 PTD 6352010 PTD 635 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-15Read full judgment →
• 2010 PTD 622010 PTD 62 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-03-18Read full judgment →
• 2010 PTD 6012010 PTD 601 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-06-08Read full judgment →
• 2010 PTD 4852010 PTD 485 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-06-03Read full judgment →
• 2010 PTD 4722010 PTD 472 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-06-09Read full judgment →
• 2010 PTD 4602010 PTD 460 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-30Read full judgment →
• 2010 PTD 4562010 PTD 456 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-02Read full judgment →
• 2010 PTD 4512010 PTD 451 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-07Read full judgment →
• 2010 PTD 4492010 PTD 449 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-16Read full judgment →
• 2010 PTD 4432010 PTD 443 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-04-25Read full judgment →
• 2010 PTD 4172010 PTD 417 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-07-10Read full judgment →
• 2010 PTD 4082010 PTD 408 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-10-28Read full judgment →
• 2010 PTD 3352010 PTD 335 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-31Read full judgment →
• 2010 PTD 3242010 PTD 324 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-05Read full judgment →
• 2010 PTD 3152010 PTD 315 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-04-13Read full judgment →
• 2010 PTD 2922010 PTD 292 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-28Read full judgment →
• 2010 PTD 2832010 PTD 283 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-08-25Read full judgment →
• 2010 PTD 2752010 PTD 275 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-30Read full judgment →
• 2010 PTD 2582010 PTD 258 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-01-26Read full judgment →
• 2010 PTD 25762010 PTD 2576 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-04-29Read full judgment →
• 2010 PTD 25232010 PTD 2523 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-06-21Read full judgment →
• 2010 PTD 24722010 PTD 2472 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-08-31Read full judgment →
• 2010 PTD 24322010 PTD 2432 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-07-02Read full judgment →
• 2010 PTD 22042010 PTD 2204 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-02-15Read full judgment →
• 2010 PTD 21882010 PTD 2188 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-28Read full judgment →
• 2010 PTD 20862010 PTD 2086 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-31Read full judgment →
• 2010 PTD 20642010 PTD 2064 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-09Read full judgment →
• 2010 PTD 19602010 PTD 1960 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-04-19Read full judgment →
• 2010 PTD 18862010 PTD 1886 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-12Read full judgment →
• 2010 PTD 17542010 PTD 1754 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-02-26Read full judgment →
• 2010 PTD 16872010 PTD 1687 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-05Read full judgment →
• 2010 PTD 16812010 PTD 1681 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-05-05Read full judgment →
• 2010 PTD 16752010 PTD 1675 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-05Read full judgment →
• 2010 PTD 16362010 PTD 1636 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-09-05Read full judgment →
• 2010 PTD 1602010 PTD 160 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-03-25Read full judgment →
• 2010 PTD 14502010 PTD 1450 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-27Read full judgment →
• 2010 PTD 14182010 PTD 1418 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2003-12-09Read full judgment →
• 2010 PTD 13772010 PTD 1377 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-08-05Read full judgment →
• 2010 PTD 13592010 PTD 1359 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-10Read full judgment →
• 2010 PTD 13352010 PTD 1335 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-10-20Read full judgment →
• 2010 PTD 13152010 PTD 1315 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-11-16Read full judgment →
• 2010 PTD 11462010 PTD 1146 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-08-20Read full judgment →
• 2010 PTD 11122010 PTD 1112 · Customs, Federal Excise and Sales Tax Appellate TribunalRead full judgment →
• 2010 PTD 11042010 PTD 1104 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010-01-11
  customs clearing agentlicence revocationforfeiture of securityreasonable timedelay in adjudicationcriminal acquittalsmugglingright to livelihood
  Summary & questions settled

  This appeal was filed by Messrs SISA Customs Clearing Agency against the revocation of its Customs House Agent Licence and partial forfeiture of its security deposit, following the lodging of a criminal case against its sub-agent for attempting to smuggle heroin. The core legal question concerned the legality of revoking a clearing agent's licence and forfeiting security where the agent was acquitted of criminal charges by the High Court and proceedings were delayed for over eight years. The Tribunal held that the Licensing Authority's order was vitiated by an inordinate and unreasonable delay of eight years in concluding proceedings, and that the revocation was a harsh decision not supported by proof of mens rea, fraud, or collusion, especially after the licensee's acquittal by the High Court. The Tribunal set aside the impugned orders and remanded the case back for a fresh decision. The key principles laid down are that where no limitation period is fixed, proceedings must still be concluded within a reasonable time, and a custom agent cannot be held responsible or have their livelihood revoked absent proof of active involvement or benefit from the unlawful act.

  Questions settled

  • Whether administrative proceedings for the revocation of a customs agent licence must be concluded within a reasonable time when no specific statutory limitation is prescribed?
  • Can a customs clearing agent's licence be validly revoked solely on the ground of negligence when the agent has been acquitted of criminal charges by a superior court?
  • Is the responsibility for fraudulent transactions or smuggling by a principal or sub-agent automatically foisted upon the customs agent under the Customs Act, 1969?
  • Does an inordinate delay of several years in concluding departmental adjudication proceedings vitiate the resulting adverse order?
  Read full judgment →
• 2010 PTD 10862010 PTD 1086 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-08-10Read full judgment →
• 2010 PTD 10752010 PTD 1075 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-11-10Read full judgment →
• Versus State2009 PTD 500 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-04-07Read full judgment →
• 2009 PTD 4942009 PTD 494 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-08-13Read full judgment →
• 2009 PTD 4762009 PTD 476 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-03-31Read full judgment →
• 2009 PTD 4582009 PTD 458 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-06-30Read full judgment →
• 2009 PTD 4382009 PTD 438 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2007-12-15Read full judgment →
• 2009 PTD 3992009 PTD 399 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2007-12-15Read full judgment →
• 2009 PTD 3712009 PTD 371 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-11-03Read full judgment →
• 2009 PTD 3642009 PTD 364 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-07-26Read full judgment →
• 2009 PTD 3502009 PTD 350 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2007-12-15Read full judgment →
• 2009 PTD 3302009 PTD 330 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-01-15Read full judgment →
• 2009 PTD 3202009 PTD 320 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-09-16Read full judgment →
• 2009 PTD 3132009 PTD 313 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-01-10Read full judgment →
• 2009 PTD 3072009 PTD 307 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-07-21Read full judgment →
• 2009 PTD 3002009 PTD 300 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2003-01-08Read full judgment →
• 2009 PTD 2912009 PTD 291 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-07-14Read full judgment →
• 2009 PTD 21892009 PTD 2189 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-07Read full judgment →
• 2009 PTD 20252009 PTD 2025 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-07-16Read full judgment →
• 2009 PTD 18292009 PTD 1829 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-04-23Read full judgment →
• 2009 PTD 18022009 PTD 1802 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-05-04Read full judgment →
• 2009 PTD 17242009 PTD 1724 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-05-11Read full judgment →
• 2009 PTD 16692009 PTD 1669 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-05-21Read full judgment →
• 2009 PTD 16372009 PTD 1637 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-05-07Read full judgment →
• 2009 PTD 15902009 PTD 1590 · Customs, Federal Excise and Sales Tax Appellate TribunalRead full judgment →
• 2009 PTD 13882009 PTD 1388 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-02-07Read full judgment →
• 2009 PTD 13532009 PTD 1353 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-03-25Read full judgment →
• 2009 PTD 13052009 PTD 1305 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009-03-11Read full judgment →
• 2009 PTD 12632009 PTD 1263 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2008-06-04Read full judgment →
• 2009 PTD 12222009 PTD 1222 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2006-06-06Read full judgment →
• 2009 PTD 11762009 PTD 1176 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2007-12-10Read full judgment →
• 2009 PTD 11612009 PTD 1161 · Customs, Federal Excise and Sales Tax Appellate Tribunal · 2006-06-05Read full judgment →
• 2009 PTD 19932009 PTD 1993 · Customs, Excise and Sales Tax Appellate Tribunal · 2009-08-04Read full judgment →
• 2009 PTD 19262009 PTD 1926 · Customs, Excise and Sales Tax Appellate Tribunal · 2009-06-29Read full judgment →
• 2009 PTD 18992009 PTD 1899 · Customs, Excise and Sales Tax Appellate Tribunal · 2008-12-05Read full judgment →
• 2009 PTD 18652009 PTD 1865 · Customs, Excise and Sales Tax Appellate Tribunal · 2008-01-14Read full judgment →
• 2008 PTD 19662008 PTD 1966 · Customs, Excise and Sales Tax Appellate Tribunal · 2007-11-22Read full judgment →
• 2008 PTD 19252008 PTD 1925 · Customs, Excise and Sales Tax Appellate Tribunal · 2007-10-10Read full judgment →
• 2008 PTD 19052008 PTD 1905 · Customs, Excise and Sales Tax Appellate Tribunal · 2007-11-27Read full judgment →
• Appeal No. 113/CU/IB of 2006, decided on 5th March, 2007. Versus Appeal No. 113/CU/IB of 2006, decided on 5th March, 2007.2007 PTD 2230 · Customs, Excise and Sales Tax Appellate Tribunal · 2007-03-05Read full judgment →
• Sales Tax Appeal No.646/LB of 2004, decided on 20th November, 2006. Versus Sales Tax Appeal No.646/LB of 2004, decided on 20th November, 2006.2007 PTD 2218 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-11-20Read full judgment →
• Sales Tax Appeal No.619/LB of 2002, decided on 26th September, 2005. Versus Sales Tax Appeal No.619/LB of 2002, decided on 26th September, 2005.2007 PTD 2208 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-09-26Read full judgment →
• Sales Tax Appeal No.30/LB of 2003, decided on 3rd September, 2005. Versus Sales Tax Appeal No.30/LB of 2003, decided on 3rd September, 2005.2007 PTD 2098 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-09-03Read full judgment →
• Appeal No. 88/CU/IB of 2004, decided on 30th October, 2006. Versus Appeal No. 88/CU/IB of 2004, decided on 30th October, 2006.2007 PTD 2049 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-10-30Read full judgment →
• Sales Tax Appeals Nos. 467/LB, 468/LB, 481/LB to 484/LB, 728/LB and 729/LB of 2003, decided on 29th August, 2005. Versus Sales Tax Appeals Nos. 467/LB, 468/LB, 481/LB to 484/LB, 728/LB and 729/LB of 2003, decided on 29th August, 2005.2007 PTD 1853 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-08-29Read full judgment →
• Sales Tax Appeal No.851/LB of 2005, decided on 24th November, 2005. Versus Sales Tax Appeal No.851/LB of 2005, decided on 24th November, 2005.2007 PTD 1828 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-11-24Read full judgment →
• S.T.A. No. 527/LB of 2006, decided on 23rd December, 2006. Versus S.T.A. No. 527/LB of 2006, decided on 23rd December, 2006.2007 PTD 1775 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-12-23Read full judgment →
• S.T.As. Nos. 653/LB to 678/LB of 2006, decided on 23rd December, 2006. Versus S.T.As. Nos. 653/LB to 678/LB of 2006, decided on 23rd December, 2006.2007 PTD 1751 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-12-23Read full judgment →
• Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 1676/LB, 1677/LB to 1681/LB Versus Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 1676/LB, 1677/LB to 1681/LB2007 PTD 1728 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-08-15Read full judgment →
• Appeal No. 122/CE/IB of 2005, decided on 12th February, 2007. Versus Appeal No. 122/CE/IB of 2005, decided on 12th February, 2007.2007 PTD 1600 · Customs, Excise and Sales Tax Appellate Tribunal · 2007-02-12Read full judgment →
• S.T.A. No. 1430/LB of 2005, decided on 23rd December, 2006. Versus S.T.A. No. 1430/LB of 2005, decided on 23rd December, 2006.2007 PTD 1574 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-12-23Read full judgment →
• S.T.A. No. 86/LB of 2006, decided on 23rd December, 2006. Versus S.T.A. No. 86/LB of 2006, decided on 23rd December, 2006.2007 PTD 1557 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-12-23Read full judgment →
• Appeal No. STA 255/LB of 2004, decided on 21st December, 2006. Versus Appeal No. STA 255/LB of 2004, decided on 21st December, 2006.2007 PTD 1490 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-12-21Read full judgment →
• S.T.As. Nos. 551 to 554/LB of 2002, decided on 9th June, 2003. Versus S.T.As. Nos. 551 to 554/LB of 2002, decided on 9th June, 2003.2006 PTD 981 · Customs, Excise and Sales Tax Appellate Tribunal · 2003-06-09Read full judgment →
• Appeal No. C.E. 159 of 2005, decided on 4th February, 2006. Versus Appeal No. C.E. 159 of 2005, decided on 4th February, 2006.2006 PTD 955 · Customs, Excise and Sales Tax Appellate Tribunal · 2006-02-04Read full judgment →
• Customs Appeal No.K-895 of 2004, decided on 4th March, 2005. Versus Customs Appeal No.K-895 of 2004, decided on 4th March, 2005.2006 PTD 857 · Customs, Excise and Sales Tax Appellate Tribunal · 2005-03-04Read full judgment →