1) 397/2021 Cr.Bail Saeed Ahmed Khoso (Applicant) V/S The State (Respondent)
Sindh High Court, Bench at Sukkur
Hon'ble Mr. Justice Zafar Ahmed Rajput(Author)
Order Date: 13-SEP-21


2) 4917/2021 Const. P. Penta International (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Tag Line:

Tabulation of redemption fine.
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Matter:CUSTOM MATTER
Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)
Order Date: 08-SEP-21

3) 455/2017 Spl:Sales Tax Ref: A. Commissioner Inland Revenue (Applicant) V/S M/s. New Allied Electronics Industries (Pvt) Ltd. (Respondent)
Sindh High Court, Karachi

Topic: Custom Act (section 195), Custom Act (section 79), Custom Act (section 193), Sale Tax Act 1990 (section 47)
Tag Line:

Under Customs Act, 1969, Section 79 onwards is a procedure which regulates the import through filing of Goods Declaration along with necessary documents including examination of imported goods and clearance thereof. Such mechanism was adopted and exhausted by the customs when goods declaration was dealt with. The purported allegation of misdeclaration was in fact within the domain and jurisdiction of Collectorate of Customs, which, in case of any controversy, could have retained the consignment/goods for further inquiry or chemical test and determine the duty provisionally till disposal of the inquiry or reassessment. This has not happened in the instant case as had it been a misdeclaration of the goods, the officers concerned may have taken cognizance and could have objected to the assessment in terms of Section 193 and 195 of Customs Act, 1969 read with Section 32 of the said Act. Sales Tax Act, 1990 does not deal with issue of misdeclaration as being dealt with by the customs officials under Customs Act, 1969. Therefore, unless a misdeclaration is established by the customs officials such recourse of recovery of short levy of sales tax could not have been triggered. The dispute of classification was never raised at customs level.
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Matter:SALES TAX
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 08-SEP-21

4) 516/2015 Suit Jubilee Life Insurance Co (Plaintiff) V/S The United Insurance Co (Defendant)
Sindh High Court, Karachi

Topic: TRADE MARK, Takaful Rules, 2012 (Rule 2)
Tag Line:

Section 39 of the Trademark Ordinance, 2001 relates to the rights conferred by registration whereas Section 40 of the Ordinance deals with the infringement of the registered trademark. In terms of Section 40 subsection 3(c) of the Ordinance a person shall infringe a registered trademark if the person uses in the course of a trade a mark which is identical with, or deceptively similar to, the trademark in relation to services of the same description as that of service in respect of which a trademark is registered. The proposition thus appears to be simple that service which is being dealt with by both the plaintiff and the defendant whether is of same description or otherwise to attract the provisions as referred above. I may refer to the international classification of goods and services and it seems that it is being dealt with by class-36 and there is no dispute in this regard as the defendant himself chooses to apply under the same class. The defence that they have been dealing with takaful business would not turn much as it is being dealt with by the same classification
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Citation:2016 CLD 1938
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 06-SEP-21

5) 1083/2020 Const. P. Syed Jawad Arshad (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Tag Line:

Quashing / bail, in fiscal offences, in writ jurisdiction
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Matter:SALES TAX
Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)
Order Date: 03-SEP-21

6) 74/2008 M.A. Smith Kline Beecham PLC (Appellant) V/S Registrar of Trade Mark (Respondent)
Sindh High Court, Karachi
Hon'ble Justice Mrs. Kausar Sultana Hussain(Author)
Order Date: 01-SEP-21


7) 8680/2017 Const. P. Muhammad Muqeem (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
Sindh High Court, Karachi
Matter:INSTALLATION OF METER
Hon'ble Senior Pusine Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Muhammad Faisal Kamal Alam
Order Date: 31-AUG-21


8) 451/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)
Sindh High Court, Karachi
Matter:CUSTOM MATTER
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 30-AUG-21


9) 826/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Samad Enterprises (Respondent)
Sindh High Court, Karachi

Tag Line:

the show-cause notice is without jurisdiction on the count that the customs authorities have not been conferred with the powers of adjudication as far as Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 are concerned. Customs Authorities have powers to collect sales tax/income tax etc. at the import stage in the capacity of collecting agents on the basis of registration certificate and the status is being adjudged by the registration authority itself. In the absence of any evidence which could contravene the requirements of the subject SRO, no other view is deducible as these are questions of facts alone, which are thus answered accordingly in favour of respondent and against the applicant.
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Matter:CUSTOM MATTER
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 30-AUG-21