Note: The figures in the following table only show the number of important Judgements/Orders uploaded on this site. It does not reflect total disposal of the Hon'ble Judges.

Apex Court: Honourable Supreme Court of Pakistan, Federal Shariat Court of Pakistan:

Show Only Authored Judgements/Orders Filter

Hon'ble Mr. Justice Agha Faisal High Court of Sindh, Principal Seat Karachi, Bench at Sukkur, Circuit Courts at Hyderabad and Larkana
S.No.	Citation	Case No.	Case Year	Parties	Bench Type	Order/Judgment	Order_Date	A.F.R	Head Notes/ Tag Line	Bench	Apex Court	Apex Status
1	2021 MLD 241	Suit 1214/2013 (S.B.) Sindh High Court, Karachi	2013	Muhammad Nasir (Plaintiff) VS Zeehsan Parvez (Defendant)	S.B.	Judgement	31-AUG-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
2	2018 YLR 2441	Civil Revision 47/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Govt of Sindh (Applicant) VS Land Acquisition Officer (Respondent)	S.B.	Order	05-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
3	2018 PLD 692	H.C.A 156/2016 (D.B.) Sindh High Court, Karachi	2016	Mst. Farida Ashruff Rana (Appellant) VS Adila Kazmi & others (Respondent)	D.B.	Judgement	31-MAY-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.3454/2018 Dr. Farida Ashraf Rana v. Mst. Adila Kazmi & others Before Supreme Court of Pakistan	Disposed Dismissed
4	2019 YLR 1507	Const. P. 2070/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	Muhammad Yaqoob (Petitioner) VS Province Of Sindh & Others (Respondent)	S.B.	Order	02-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
5	2019 CLC 267, 2018 SBLR Sindh 1812	Suit 675/2014 (S.B.) Sindh High Court, Karachi	2014	M/s. Fateh Textile Mills Ltd. & Others. (Plaintiff) VS Province of Sindh & Others. (Defendant)	S.B.	Judgement	21-JUN-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
6	2019 YLR 598	Civil Revision 13/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Manzar Alam (Applicant) VS Malik Muhammad Yamin & another (Respondent)	S.B.	Order	01-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal
7	2019 CLC 267, 2018 SBLR 1812	Suit 333/2012 (S.B.) Sindh High Court, Karachi	2012	M/s. FGBC Limited & Another (Plaintiff) VS Director General Mines and Minerals Development & Others (Defendant)	S.B.	Judgement	21-JUN-18	Yes		Hon'ble Mr. Justice Agha Faisal
8	2018 YLR 2091, 2018 SBLR 1310	Suit 2431/2017 (S.B.) Sindh High Court, Karachi	2017	M/s. Deluxe Interiors (Plaintiff) VS The Sindh Industrial Estates (SITE) and another (Defendant)	S.B.	Judgement	19-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
9	2020 CLC 232	Const. P. 8591/2018 (D.B.) Sindh High Court, Karachi	2018	Mirpurkhas Sugar Mills Ltd and Ors (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	05-MAR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
10	2020 CLC 822, 2020 CLD 548, 2019 SBLR Sindh 1966	Const. P. 7326/2018 (D.B.) Sindh High Court, Karachi	2018	Mst. Ayesha (Petitioner) VS Banking Mohtasib and Ors (Respondent)	D.B.	Judgement	26-JUN-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.A.539/2020 M/s Faysal Bank Limited v. State Bank of Pakistan and others,C.P.490-K/2019 M/s Faysal Bank Limited v. State Bank of Pakistan and others Before Supreme Court of Pakistan	Pending Adjourned.to be heard a/w CP5354-5356/20,Disposed Leave Granted.to be fixed after 4 weeks a/w C.As.1386/2018 etc
11	2019 CLD 901	I. A 16/2014 (D.B.) Sindh High Court, Karachi	2014	Syed Najamuddin Hussain & another (Appellant) VS Askari Bank Limited (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
12	2019 CLD 1205	I. A 221/2017 (D.B.) Sindh High Court, Karachi	2017	Khurram Shehzad (Appellant) VS United Bank Ltd. (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
13	2019 PLD Sindh 312	H.C.A 270/2017 (D.B.) Sindh High Court, Karachi	2017	Muslim Commercial Bank Ltd. (Appellant) VS Haji Jan Mohammad & others (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.A.18-K/2019 Haji Jan Muhammad and others v. Muslim Commercial Bank Limited and others Before Supreme Court of Pakistan	Disposed Allowed
14	2018 YLR 2420	Civil Revision 44/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Govt of sindh & Ors (Applicant) VS Land Acquisition Officer (Respondent)	S.B.	Order	03-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
15		Const. P. 4689/2016 (D.B.) Sindh High Court, Karachi	2016	Sikandar Ali (Petitioner) VS Chief Election Commissioner and Ors (Respondent)	D.B.	Judgement	14-NOV-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
16	2019 YLR 874	H.C.A 165/2017 (D.B.) Sindh High Court, Karachi	2017	Imran Modi (Appellant) VS Mizhar Uddin (Farooqui) & others (Respondent)	D.B.	Judgement	24-JUL-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
17	2018 CLC 1578	Civil Tran 7/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Ghulam Ali (Applicant) VS Dost Muhammad (Respondent)	S.B.	Order	15-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
18		Const. P. 1079/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Junaid Jamshed Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	03-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
19		Spl. Cus. Ref. A. 1371/2015 (D.B.) Sindh High Court, Karachi	2015	Director of Customs Valuation (Applicant) VS M/s. A.K. Business Link (Respondent)	D.B.	Order	19-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
20	2020 PLD Sindh 733	Const. P. 6683/2018 (D.B.) Sindh High Court, Karachi	2018	P.T.C.L (Petitioner) VS Pakistan & another (Respondent)	D.B.	Judgement	09-MAR-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
21	2021 SBLR Sindh Note 664	Spl. Cus. Ref. A. 334/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Kundi Services & another (Respondent)	D.B.	Order	24-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
22		Const. P. 6008/2017 (D.B.) Sindh High Court, Karachi	2017	M/s Hascol Petroleum Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Order	26-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.88-K/2021 Commissioner Inland Revenue v. M/s. Hascol Petroleum Limited & others Before Supreme Court of Pakistan	Disposed Dismissed
23		Spl. Cus. Ref. A. 490/2020 (D.B.) Sindh High Court, Karachi	2020	The Collector of Customs MCC (Applicant) VS Abid Ali (Respondent)	D.B.	Order	14-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
24		Const. P. 2516/2016 (D.B.) Sindh High Court, Karachi	2016	Tapal Tea Pvt Ltd (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Order	20-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
25	2022 PTD 1193	Spl. Cus. Ref. A. 443/2019 (D.B.) Sindh High Court, Karachi	2019	Director DG I&I (Customs) (Applicant) VS Nasir ul Haq & another (Respondent)	D.B.	Judgement	13-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.4070/2021 Nasir-ul-Haq v. Director, Directorate of Intelligence & Investigation (Customs) & another Before Supreme Court of Pakistan	Disposed Dismissed
26		Spl. Cus. Ref. A. 42/2018 (D.B.) Sindh High Court, Karachi	2018	Collector of Customs (Applicant) VS M/s. Faisal Associates (Respondent)	D.B.	Order	26-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.706-K/2021 The Collector of Customs v. M/s.Faisal Associates Before Supreme Court of Pakistan	Disposed Dismissed
27		Spl. Cus. Ref. A. 123/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs MCC (Applicant) VS Haji Abdul Sattar Koshka & another (Respondent)	D.B.	Order	16-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
28	2021 PTD 1026	Spl. Cus. Ref. A. 700/2019 (D.B.) Sindh High Court, Karachi	2019	Director DG I&I (Customs) (Applicant) VS Aurangzaib & another (Respondent)	D.B.	Judgement	24-MAR-21	Yes	Release of tampered / smuggled vehicle carrying smuggled items.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1658-K/2021 Aurangzaib v. Director General Intelligence & Investigation (Customs) & another Before Supreme Court of Pakistan	Disposed Dismissed
29	2022 PTD 796, 2022 SBLR Sindh 22	Spl. Cus. Ref. A. 826/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Samad Enterprises (Respondent)	D.B.	Order	30-AUG-21	Yes	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.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.1602-K/2021 The Colelctor of Customs, Karachi v. M/s. Samad Enterprises Before Supreme Court of Pakistan	Disposed Dismissed
30	2021 SBLR Sindh 2384	Const. P. 1083/2020 (D.B.) Sindh High Court, Karachi	2020	Syed Jawad Arshad (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	03-SEP-21	Yes	Quashing / bail, in fiscal offences, in writ jurisdiction	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)
31	2023 SBLR Sindh 1007	Const. P. 8233/2019 (D.B.) Sindh High Court, Karachi	2019	Sapphire Textile Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	27-FEB-23	Yes	Tax credit - A challenge to the vires of section 65B of the Income Tax Ordinance 2001, post amendment vide the Finance Act 2019.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
32		Spl:Sales Tax Ref: A. 455/2017 (D.B.) Sindh High Court, Karachi	2017	Commissioner Inland Revenue (Applicant) VS M/s. New Allied Electronics Industries (Pvt) Ltd. (Respondent)	D.B.	Order	08-SEP-21	Yes	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.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
33		Const. P. 939/2015 (D.B.) Sindh High Court, Karachi	2015	Package Limited (Petitioner) VS Fed. Of Pakistan and ors (Respondent)	D.B.	Order	16-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
34		Const. P. 3070/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Rehman Contractors Co. (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	24-DEC-21	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.428-K/2022 The Collector of Customs v. M/s. Rehman Construction Co. Before Supreme Court of Pakistan	Pending
35		Spl. Cus. Ref. A. 223/2012 (D.B.) Sindh High Court, Karachi	2012	Faiz Chemical Industries (Pvt) Ltd. (Applicant) VS Collector of Customs and another (Respondent)	D.B.	Order	15-APR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)
36		Spl:Sales Tax Ref: A. 191/2018 (D.B.) Sindh High Court, Karachi	2018	Commissioner I-R Zone-IV (Applicant) VS Byco Petroleum Pakistan Ltd. (Respondent)	D.B.	Judgement	06-MAY-22	Yes	Default surcharge and penalty, in relation to the circular debt.	Hon'ble Mr. Justice Muhammad Iqbal Kalhoro, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1221-K/2022 The Commissioner Inland Revenue v. M/s. Byco Petroleum Pakistan Ltd. Before Supreme Court of Pakistan	Pending
37		Const. P. 7791/2022 (D.B.) Sindh High Court, Karachi	2022	Farhan Nayyar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-JAN-23	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
38	2023 SBLR Sindh 28	Suit 1557/2021 (S.B.) Sindh High Court, Karachi	2021	SALEEM BUTT (Plaintiff) VS DR. AFNAN ULLAH KHAN & ANOTHER (Defendant)	S.B.	Order	27-JUN-22	Yes	Parliamentary privilege cannot be vitiated by civil suits.	Hon'ble Mr. Justice Agha Faisal(Author)
39		Const. P. 4942/2022 (D.B.) Sindh High Court, Karachi	2022	Irfan Hussain Halai & Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	30-DEC-22	Yes	Levy of CVT on foreign assets through Section 8 of Finance Act, 2022; Held; is not ultra vires and is within the competence of the Parliament under Entry 50 of the Federal Legislative List in 4th Schedule to the Constitution.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.M.A.1108/2023,C.P.245-K/2023,C.P.247-K/2023,C.P.249-K/2023,C.P.57/2023 SCP	Disposed Allowed. stay. Early date,Pending ,Pending ,Pending ,Pending
40	2023 PTD 527, 2023 SBLR Sindh 211	Const. P. 5482/2017 (D.B.) Sindh High Court, Karachi	2017	Nestle Pakistan Ltd (Petitioner) VS The F.B.R & Ors (Respondent)	D.B.	Judgement	29-NOV-22	Yes	Role of Customs in recovery of income tax and sales tax post clearance of imports.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.70-K/2023 The Directorate of Post Clearance Audit through its Director General Federal Board of Revenue Islamabad v. Nestle Pakistan Limited & others Before Supreme Court of Pakistan	Pending
41		Const. P. 3006/2022 (D.B.) Sindh High Court, Karachi	2022	Jamal Nasir (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	26-OCT-22	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1328-K/2022 Professor Lubna Ansari Baig v. Province of Sindh through its Secretary, Sindh & others Before Supreme Court of Pakistan	Disposed Dismissed
42		Spl:Sales Tax Ref: A. 102/2006 (D.B.) Sindh High Court, Karachi	2006	Mehran Sugar Mills Ltd (Applicant) VS The Collector Collectorate of Customs Sales (Respondent)	D.B.	Order	16-MAR-23	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal	C.P.819-K/2023 Commissioner Inland Revenue v. Mehran Sugar Mills Limited Before Supreme Court of Pakistan	Pending
43		Const. P. 7234/2022 (D.B.) Sindh High Court, Karachi	2022	M/s Falcon Oil Filling Station (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	31-MAR-23	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
44	2023 PTD 1415	Const. P. 4446/2022 (D.B.) Sindh High Court, Karachi	2022	Hascol Petroleum Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	14-APR-23	Yes	Like Letter of Credits, which essentially establishes the intent and commercial transaction the presence of vessel at high seas has to be seen within the same frame i.e. it is there for petitioners and such has not been established via vessels Bill of Lading or private contracts as they are easily getable	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.680-K/2023 HASCOL Petroleum Limited & another v. Federation of Pakistan through Secretary (Revenue Division) Islamabad & others Before Supreme Court of Pakistan	Disposed Re-List
45	2023 PLD Sindh 278	Const. P. 1781/2015 (D.B.) Sindh High Court, Karachi	2015	M/s Tandlianwala Sugar Mills Ltd (Petitioner) VS Province of Sindh and Ors (Respondent)	D.B.	Judgement	12-APR-23	Yes	----Section 35 of the ibid Act could empower Director General to make rules in terms of mandate within the statute. The rules thus could never be framed to pierce the contour of the statute itself. -----Without prejudice to above, unless a parent statue provides such levy, the rules by way of subordinate legislation cannot be legitimized. The concept of subordinate legislation by way of rules is to toe the object of the main statute and not to collide with scheme of law. The subordinate rules, even if conceived to be available, could only function in conformity with the main statute in order to give effect to the statutory provisions, which is not the case in hand.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
46		II.A. 9/2022 (S.B.) Sindh High Court, Circuit at Hyderabad	2022	M/S Haider Builders & Developers (Appellant) VS Parkash Kumar & others (Respondent)	S.B.	Judgement	28-NOV-23	Yes	Against Judgment	Hon'ble Mr. Justice Agha Faisal(Author)
47	2019 MLD 792	H.C.A 411/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Zaidi Enterprises (Appellant) VS Civil Aviation & others (Respondent)	D.B.	Judgement	24-JUL-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.985-K/2018 M/s Zaidi Enterprises thr. its Proprietor v. Civil Aviation Authority and others Before Supreme Court of Pakistan	Disposed Dismissed
48	2020 CLC 232	Const. P. 8592/2018 (D.B.) Sindh High Court, Karachi	2018	Al-Noor Sugar Mills Ltd and Ors (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	05-MAR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
49	2019 MLD 526	Const. P. 3487/2017 (D.B.) Sindh High Court, Karachi	2017	Dr. Aden Waheed (Petitioner) VS Federation of Pakistan and 4 others (Respondent)	D.B.	Judgement	10-JUL-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal
50	2019 CLD 1338, 2020 SBLR Sindh 412	H.C.A 359/2018 (D.B.) Sindh High Court, Karachi	2018	Shahnawaz Jalil (Appellant) VS Rani & Company & others (Respondent)	D.B.	Judgement	13-MAR-19	Yes	The appeal is allowed in terms herein contained.	Hon'ble Mr. Justice Agha Faisal(Author)	C.P.306-K/2019 M/s Rani & Company v. Shahnawaz Jalil and others Before Supreme Court of Pakistan	Pending Adjourned
51	2019 PLD Sindh 557, 2019 CLD 993	Const. P. 1554/2016 (D.B.) Sindh High Court, Karachi	2016	M/s.East West Insurance Co (Petitioner) VS Fed Insurance Ombudsman & another (Respondent)	D.B.	Judgement	15-JAN-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.287-K/2019 East West Insurance Co. Public Limited Incorporated v. Federal Insurance Ombudsman and others Before Supreme Court of Pakistan	Disposed Dismissed with Cost
52	2019 YLR 2098	Election Appeal 8/2016 (S.B.) Sindh High Court, Circuit at Larkana	2016	Haji Arz Mohammad Brohi (Appellant) VS Election Commission of Pakistan & Others (Respondent)	S.B.	Judgement	18-SEP-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
53		Const. P. 7618/2018 (D.B.) Sindh High Court, Karachi	2018	Fateh Textile Mills Ltd (Petitioner) VS National Bank of Pakistan and Ors (Respondent)	D.B.	Judgement	07-NOV-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
54	2019 CLC 199, 2018 SBLR 1606	Const. P. 7470/2017 (D.B.) Sindh High Court, Karachi	2017	Mst Almas Ismail (Petitioner) VS Fayyaz Hussain & Ors (Respondent)	D.B.	Judgement	01-JUN-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal
55	2019 CLC 718	H.C.A 207/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Karachi Water & Sewerage Board & another (Appellant) VS Muhammad Ali Khan (Respondent)	D.B.	Order	29-MAY-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
56	2020 CLC 851	Const. P. 7097/2018 (D.B.) Sindh High Court, Karachi	2018	Sindh Petroleum & CNG Dealer Assoication and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	03-SEP-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
57	2021 CLC 145	Const. P. 73/2019 (D.B.) Sindh High Court, Karachi	2019	Anwar Ali (Petitioner) VS Tariq Mehmood Khan and Ors (Respondent)	D.B.	Judgement	20-NOV-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.37-K/2020 Anwar Ali v. Tariq Mehmood Khoso and others Before Supreme Court of Pakistan	Pending Adjourned to Next Week.
58	2020 CLD 523	Const. P. 2669/2019 (D.B.) Sindh High Court, Karachi	2019	M/s KASB Invest (Pvt) Ltd and Ors (Petitioner) VS The Registrar Modaraba Co. & Ors (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
59	2021 MLD 709	Const. P. 4197/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Sanofi Aventis Pakistan Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.738/2020 M/s Sanofi-Aventis Pakistan Limited, Karachi v. Federation of Pakistan thr. its Secretary M/o Health Services, Regulation and Coordination, Islamabad & others Before Supreme Court of Pakistan	Disposed Dismissed
60		Const. P. 7215/2017 (D.B.) Sindh High Court, Karachi	2017	Engro Foods Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	18-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.145-K/2021 The Commissioner Inland Revenue v. M/s. Engro Foods Limited,C.A.4066/2022 Engro Foods Limited, Karachi v. Pakistan through Secretary Ministry of Finance, Islamabad and others Before Supreme Court of Pakistan	Disposed Dismissed,Disposed
61	2020 MLD 1933	Suit 1044/2019 (S.B.) Sindh High Court, Karachi	2019	M/s. China Petroleum Pipeline Bureau (Plaintiff) VS BST Services Bussiness Sup & Tech Pvt Ltd & anotr (Defendant)	S.B.	Judgement	28-JAN-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
62		Const. P. 6550/2020 (F.B.) Sindh High Court, Karachi	2020	Abdul Raheem @ Manghar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	F.B.	Order	18-JAN-21	Yes	Encroachment on irrigation land.	Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author), Hon'ble Mr. Justice Shamsuddin Abbasi(Author)
63		Spl. Cus. Ref. A. 766/2015 (D.B.) Sindh High Court, Karachi	2015	Additional Director DI&I-FBR (Applicant) VS Inam Khan (Respondent)	D.B.	Order	09-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
64	2021 PLD Sindh 139	Const. P. 2442/2018 (D.B.) Sindh High Court, Karachi	2018	Faique Ali Jagirani & Ors (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Judgement	16-MAR-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
65	2021 PTD 460	Const. P. 1579/2020 (D.B.) Sindh High Court, Karachi	2020	Indus Motor Co. (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-DEC-20	Yes	Primacy of charging section.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.410-K/2021 The Commissioner Inland Revenue v. M/s. Indus Motors Company Limited Before Supreme Court of Pakistan	Disposed Dismissed
66		Spl. Cus. Ref. A. 132/2014 (D.B.) Sindh High Court, Karachi	2014	Collector of Customs (Applicant) VS Shabbir Ahmed (Respondent)	D.B.	Order	15-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
67	2020 MLD 2049	Const. P. 6540/2019 (D.B.) Sindh High Court, Karachi	2019	SICPA SA (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	09-MAR-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.361-K/2020 SICPA SA v. Federation of Pakistan & others Before Supreme Court of Pakistan	Pending
68	2020 PTD 2008	Const. P. 2867/2018 (D.B.) Sindh High Court, Karachi	2018	Van Oord Dredging Contractors B.V. (Petitioner) VS Pakistan & Ors (Respondent)	D.B.	Judgement	13-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
69		Spl. Cus. Ref. A. 363/2017 (D.B.) Sindh High Court, Karachi	2017	Director Directorate PCA (Customs) (Applicant) VS M/s. Abdul Ghaffar (Respondent)	D.B.	Order	25-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
70		Spl. Cus. Ref. A. 796/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs MCC Appraisement (West) (Applicant) VS M/s. SG Enterprises (Respondent)	D.B.	Order	26-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
71		Spl.Anti.Ter.A. 261/2018 (D.B.) Sindh High Court, Karachi	2018	SIKANDAR ALI LASHARI S/O ALI MUHAMMAD (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	20-APR-20	Yes	Decision/Judgment in the appeals filed by Sikandar Ali Lashari (District Judge) against the conviction of death penalty decided by A.T.C. on the charge of murder of Aqib Hussain son of District & Sessions Judge.	Hon'ble Mr. Justice Muhammad Ali Mazhar(Author), Hon'ble Mr. Justice Agha Faisal	J.P.294/2020 Muhammad Irfan Khan @ Faheem v. The State,Crl.P.592/2020 Sikandar Ali Lashari v. The State thr. PG Sindh Before Supreme Court of Pakistan	Disposed Leave Granted,Disposed Leave Granted
72		Spl. Cus. Ref. A. 669/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Cusotms (Applicant) VS M/s. Ghani Glass Limited. (Respondent)	D.B.	Order	18-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
73	2022 PTD 168	Const. P. 3682/2016 (D.B.) Sindh High Court, Karachi	2016	Samad Pipe Ind (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Order	01-OCT-21	Yes	Re-validation notice of bank guarantee was issued after a year of provisional assessment and unless final assessment or determination is made and placed for consideration, this re-validation notice of bank guarantee would be of no consequence i.e. even if it is revalidated there cannot be a question of its (bank guarantees) encashment on account of lapse of time for determining the duties and taxes finally in terms of Section 81 of Customs Act, 1969, as it prevailed at the relevant time. -- Had it been a case of final determination or final assessment, there was no occasion of releasing of consignment on securing differential amount through bank guarantee. The department should have asked for entire amount as being determined finally. This being the core issue, no satisfactory explanation was forwarded by respondents counsel for not complying with the requirements of Section 81 of the Customs Act, 1969.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.1676-K/2021 The Collector of Customs & another v. M/s. Samad Pipe Industries (Pvt) Ltd. & another Before Supreme Court of Pakistan	Disposed Dismissed
74		Spl. Cus. Ref. A. 1381/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Time Press (Pvt) Ltd. (Respondent)	D.B.	Order	24-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
75		Const. P. 6015/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Harris Silicons & Glass Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	14-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
76	2022 PTD 59	Const. P. 4188/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Panjgour Goods Transport and Co. (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	11-OCT-21	Yes	The proposition whether the events, as disclosed in the respective seizure reports of all three references followed by show cause notices and passing of Order-in-Originals, could be distinguished from the frame of SRO 499(I)/2009 as far as owners plea is concerned. Preamble (b) of the aforesaid SRO provides that the option shall not be given to pay fine in lieu of confiscation in respect of a vehicle which is defined as good/goods in terms of sub-clause (b) of the said preamble. Thus, a lawfully registered vehicle/conveyance, having packages and containers inside, found carrying smuggled goods, in false cavities or were being used exclusively or wholly for transportation of offended goods under clause (s) of Section 2 of Customs Act, 1969 becomes a subject matter of such offence. This clause (b) has emphasized that a vehicle or conveyance used exclusively or wholly for transportation of offended goods cannot be distinguished from the one having packages and containers inside as such conveyance having packages and containers are inclusive of such definition of vehicle/conveyance.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
77	2021 PTD 1026	Const. P. 1853/2020 (D.B.) Sindh High Court, Karachi	2020	Aurangzaib (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	24-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
78		Spl. Cus. Ref. A. 91/2015 (D.B.) Sindh High Court, Karachi	2015	Additional of Customs (Law) (Applicant) VS M/s. G.A. Karela & brothers & another (Respondent)	D.B.	Order	24-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
79		Spl. Cus. Ref. A. 2186/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Al-Karam Trading (Respondent)	D.B.	Order	25-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
80		Spl. Cus. Ref. A. 212/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS Mian Azam Waheed (Respondent)	D.B.	Judgement	22-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.3215/2021 Mian Azam Waheed v. The Collector of Customs thr. Addl. Collector of Customs, Model Customs Collectorate of Appraisement (East), Karachi Before Supreme Court of Pakistan	Disposed Dismissed
81	2021 MLD 2085	Const. P. 4604/2021 (D.B.) Sindh High Court, Karachi	2021	Sohail Hameed (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	31-JUL-21	Yes	It is not only the petitioner for whom the respondents, including federal and provincial governments, have taken this decision but in fact the respondents in pursuit of their responsibilities to take care of the health of entire nation, have issued numerous notifications, circulars to curb the virus spread. Petitioner, instead of being supportive, is being troublesome in the smooth operation of effective measures undertaken by government. The government is primarily responsible to take care of health of 220 million citizens of Pakistan and hence the desire of one person being petitioner cannot supersede the demand of ever-growing spread of pandemic Covid-19. The Sindh Government has already taken steps and are monitoring it periodically under the umbrella of Sindh Epidemic Diseases Act, 2014. Section 3 of ibid Act enables the government to take strict measures as they deem fit and proper in case the provincial government feels the necessity of enforcing prescribed measures to curb the threatened situation. ---This Covid-19 is exceeding and spreading for a number of reasons that it is new virus meaning that no one has immunity for this virus. It is highly contagious, meaning it spreads fast. Its novelty meaning scientists are still not completely sure as to how it behaves since it is changing its form and producing different variants and since they have a very limited history to go on. It is being reported worldwide that Covid-19 will have its short medium and long term effects for general population, health care workers, patients and other citizens. As our general responsibility we need to think ahead of ourselves and think beyond and stop being selfish, not only for our survival but for the survival of our population. The only way is to support the health care system.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.1106-K/2021 Sohail Hameed v. Federation of Pakistan & others Before Supreme Court of Pakistan	Disposed Dismissed as Infructuous
82	2021 PTD 2020	Spl:Sales Tax Ref: A. 183/2017 (D.B.) Sindh High Court, Karachi; attached cases: Spl.Sale Tax Ref: Appln 184 of 2017	2017	M/s. Silver Surgical Complex (Pvt) Ltd. (Applicant) VS Commissioner I-R Zone-IV (Respondent)	D.B.	Judgement	13-AUG-21	Yes	Supplies involving exempt and taxable purchase cannot be treated in a generalized way. Applicant while having input tax adjustment of the above period forgot to apply rule 25(3) of the ibid rules 2006 which does not permit the adjustment of input tax in its entirety when they deal with both taxable and exempt supplies. --Learned counsel for the applicant has argued to the extent of claiming refund in terms of section 10 of the Sales Tax Act. The scheme of Section 10 caters for an event other than applicants case. In terms of the facts and circumstances of the case where input adjustment is claimed on both exempt and taxable supplies as is the case of applicant before lower forums, we have to apply an unambiguous provision that deals the event and i.e. 8(2) of the ibid Act which directly deals with the input tax in respect of the supplies involving both exempt and taxable supplies.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal
83	2021 PTD 1055	Const. P. 5381/2020 (D.B.) Sindh High Court, Karachi	2020	Liberty Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	11-MAR-21	Yes	It is hereby declared that amendment made through section 15 of the Finance Act, 2019 in the Anti-Dumping Duties Act, 2015, passed through Money Bill (and not through an Act of Parliament) does not fall within the parameters prescribed under Article 73 of the Constitution of Pakistan, 1973, hence, is ultra vires to the Constitution, and is hereby struck down.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
84		I.T.R.A 32/2020 (D.B.) Sindh High Court, Karachi	2020	THE COMMISSIONER INLAND REVENUE (Applicant) VS MAHVASH & JAHANGIR SIDDIQUE FOUNDATION (Respondent)	D.B.	Order	25-AUG-21	Yes	Section 177(6A) of the Income Tax Ordinance	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)
85	2021 PTD 2042	Spl. Cus. Ref. A. 275/2010 (D.B.) Sindh High Court, Karachi	2010	Collector of Customs (Applicant) VS M/s A.U Technologies & another (Respondent)	D.B.	Order	20-AUG-21	Yes	the questions, as proposed by the applicant department, do not appear to be the questions of law. It could have been the questions in appeal but not in Special Customs Reference Application where only questions of law arising out of the Tribunal Order could be taken into consideration. The facts of the case are that the consignments were imported on 15.09.2007 and the Goods Declaration was filed on 18.09.2007 whereas the Valuation Ruling No.22/2008, is of 11.03.2008, and hence became a convincing tool for the officers. However, there is no concrete evidence as to the value of the goods arrived at Port on 15.09.2007 for which Goods Declaration was filed on 18.09.2007. The ibid valuation ruling was later in time that it came after about six months of the arrival of the goods. So the question before the Tribunal was whether there was sufficient evidence before Valuation Department for adjudging the value of the goods in terms of the subject Valuation Ruling which was later in time (above six months).	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
86		Election Appeal 10/2021 (S.B.) Sindh High Court, Karachi	2021	Yasha Ullah Khan Afghan (Appellant) VS Election Commission of Pakistan & Others (Respondent)	S.B.	Judgement	23-FEB-21	Yes	Senate elections; candidature restored.	Hon'ble Mr. Justice Agha Faisal(Author)
87		Const. P. 3309/2011 (D.B.) Sindh High Court, Karachi	2011	M/S Ibrahim Fibres Ltd (Petitioner) VS Prov. of Sindh and ors (Respondent)	D.B.	Judgement	04-JUN-21	Yes	Infrastructure fee / cess levied vide Sindh Finance Act, 2017 applicable retrospectively w.e.f. 01.07.1994 is intra vires; all petitions stand dismissed to that effect; however, Insofar as the first four versions of law introduced through Sindh Finance Act, 1994, amended through Sindh Finance Act, 1996, the Sindh Finance (Amendment) Ordinance, 2001, and the Sindh Finance (Second Amendment) Ordinance, 2001 are concerned, their applicability on the petitioners who had litigated earlier and were Appellants in Sanofi Aventis(PLD 2009 Karachi 65), has attained finality and is a past and closed transaction, notwithstanding promulgation of its fifth version vide Sindh Finance (Amendment) Ordinance, 2006, further amended by The Sindh Finance (Amendment) Act, 2007 (Sindh Act No: II of 2007, and The Sindh Finance (Amendment) Act, 2009 (Sindh Act No: III of 2009);	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal	C.A.869/2021,C.P.1434-K/2021,C.A.953/2021,C.P.4321/2021,C.P.4493/2021,C.P.1564-K/2021,C.P.1544-K/2021,C.A.1628/2021,C.A.1637/2021,C.A.1586/2021,C.A.1619/2021,C.P.6039/2021,C.A.1635/2021,C.A.2049/2022 SCP	Pending ,Disposed Leave Granted. Interim Relied,Pending ,Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Disposed Allowed, Leave Granted and Impugned Judgment suspended.,Disposed Leave Granted. Interim Relied,Disposed Leave Granted. Interim Relied,Pending ,Pending ,Pending ,Pending ,Disposed ,Pending ,Pending
88		Spl. Cus. Ref. A. 223/2019 (D.B.) Sindh High Court, Karachi; attached cases: Spl.CRA 224 to 226 of 2019	2019	M/s. Pakistan Telephone Cables Ltd (Applicant) VS The Customs Appellate Tribunal & others (Respondent)	D.B.	Order	11-AUG-21	Yes	These reference applications have been filed belatedly on 11.05.2019, along with applications for condonation of delay, on the premise that the applicants counsel did not communicate the impugned order to the applicants within time on account of a disconnect between with the parties their counsel. This could hardly be grounds for condonation of delay as the applicants are supposed to be vigilant in respect of their case and cannot claim any indulgence on account of their own indolence . In addition thereto, it appears that the copy of the impugned order was delivered on 21.01.2019, and not in May 2019 as claimed by the applicants. It was further alleged that the impugned order is void and no limitation would arise in such regard. Merely alleging that an order is void does not preclude a person from the ambit of limitation and it is settled law that shelter cannot be taken behind such assertions to vitiate the statutory requirements in respect of limitation.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal
89		Spl. Cus. Ref. A. 295/2014 (D.B.) Sindh High Court, Karachi	2014	Collector of Customs (Applicant) VS M/s. Dream Garments (Respondent)	D.B.	Order	15-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
90		Const. P. 6145/2022 (D.B.) Sindh High Court, Karachi	2022	Kamran Ali (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-OCT-22	Yes	Appointment afresh; held, Earlier termination during probation is a disqualification for fresh appointment with the same respondent.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1275-K/2022 Kamran Ali v. Federation of Pakistan through Secretary Ministry of Defence Islamabad & others Before Supreme Court of Pakistan	Pending
91		Const. P. 841/2022 (D.B.) Sindh High Court, Karachi	2022	Gulab Khan (Petitioner) VS Chairman NAB and Others (Respondent)	D.B.	Order	12-SEP-22	Yes	Application under s.265-K Cr.P.C. cannot be allowed if the matter requires evidence and there is a probability of conviction	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
92		Spl.Cus.A. 149/2002 (D.B.) Sindh High Court, Karachi; attached cases: SPECIAL CUSTOMS APPEAL NO. 150/2002, 151/2002 & 152/2002	2002	Tariq Brothers (Applicant) VS Coll.Customs (Respondent)	D.B.	Order	15-FEB-23	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
93		Cr.Acctt.A 6/2012 (D.B.) Sindh High Court, Karachi	2012	Shaikh Shahid Umar (Appellant) VS The State (Respondent)	D.B.	Order	31-AUG-22	Yes	Whether Complaint of a single individual falls within the definition of Public at Large so as to attract the provisions of Section 9(a) (ix) & (x) of the NAB Ordinance; Held No.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
94		Const. P. 1567/2022 (D.B.) Sindh High Court, Karachi; attached cases: C. P No. D-928, 1316, 1211, 1816, 271, 4227, 780, 781, 945 of 2022	2022	M/s Aziz Tabba Foundation (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	14-DEC-22	Yes	Contribution under the Employees Old Age Benefit Act 1976 (EOBI Act)	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
95		Const. P. 8679/2018 (D.B.) Sindh High Court, Karachi; attached cases: C.P. NO. D-1171/2019, 1011/2019 & 3477/2019	2018	Nawab Brothers Steel Mills (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	18-JAN-23	Yes	Payment of fixed sales tax under Rule 58H of Special Procedure Rules does not entitles a taxpayer to claim exemption of sales tax at import stage	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
96		Const. P. 5899/2021 (D.B.) Sindh High Court, Karachi; attached cases: CP No.d-6929/2021, 7455/2021, 7456/2021 5231/2021	2021	M/s Yunus Textile Mills Ltd (Petitioner) VS Fed. of Pakistan & ors (Respondent)	D.B.	Order	11-JAN-23	Yes	If any audit is conducted in respect of the sanctioned and paid refunds, it otherwise does not cause any prejudice so as to challenge the same in Constitutional Jurisdiction. The conduct of audit in the instant matter is to check accuracy, truthfulness and the veracity of the claim of refund of the Petitioners which already stands paid; hence, it does not cause any prejudice to that extent.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
97		Const. P. 2788/2020 (D.B.) Sindh High Court, Karachi	2020	Mohammad Siddiq Mughal (Petitioner) VS Federation of Pakistan & Others (Respondent)	D.B.	Judgement	30-NOV-22	Yes	Entitlement of pension to a person contribution in respect of whom was not paid for at least fifteen years; Held YES	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.408/2023 Employees Old-Age Benefits Institution through its Chairman, Karachi v. Muhammad Siddique Mughal and another Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed
98	2023 PTD 773	I.T.R.A 493/2009 (D.B.) Sindh High Court, Karachi	2009	Commissioner (Legal Division) (Applicant) VS Pakistan Services Limited (Respondent)	D.B.	Order	14-FEB-23	Yes	no penalty can be imposed or sustained under Section 111(2)(b) of the Income Tax Ordinance, 1979, without proving mensrea and deliberate intention to claim expenses not incurred actually.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
99		Spl. Cus. Ref. A. 223/2022 (D.B.) Sindh High Court, Karachi; attached cases: Spl. Cus. Ref. A. Nos. 224/2022, 226/2022, 228/2022 , 229/2022, 230/2022, 231/2022, 232/2022, 240/2022, 241/2022, 242/2022, 243/2022	2022	The Collector of Customs, Karachi (Applicant) VS M/S. A. R. Industries, Karachi (Respondent)	D.B.	Judgement	17-MAR-23	Yes	Valuation of goods; section 25 of the Customs Act; determination in a sequential order; fall back method under section 25(9); how to be applied guidelines	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal	C.P.737-K/2023 M/s. A.R. Industries Karachi v. The Collectors of Customs Karachi Before Supreme Court of Pakistan	Pending
100	2023 PTD 908	Spl. Cus. Ref. A. 136/2017 (D.B.) Sindh High Court, Karachi	2017	M/s. OBS Pakistan (Pvt) Ltd. (Applicant) VS The Customs Appellate Tribunal & another (Respondent)	D.B.	Judgement	27-MAR-23	Yes	Since the jurisdiction of this Court under section 196 of Customs Act, 1969 is limited to the extent of question of law, which we do not see arising out of the impugned judgment, specially in terms of two questions put forth by the applicant for determination of this Court and on the basis of which this Reference was admitted for hearing, this Special Customs Reference Application is dismissed and the two questions, which are not based on law but on facts and in terms of the conclusion are decided already by the Tribunal, are decided accordingly against the applicant and in favour of the respondents.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
101		R.A (Civil Revision) 165/2010 (S.B.) Sindh High Court, Circuit at Hyderabad	2010	Ali Mardan Shah & Others (Applicant) VS Mushtaque & Others (Respondent)	S.B.	Judgement	26-OCT-23	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
102		II.A. 16/2020 (S.B.) Sindh High Court, Circuit at Hyderabad	2020	Khadim Hussain & others (Appellant) VS Fida Hussain Dero (Respondent)	S.B.	Judgement	19-OCT-23	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
103		Const. P. 1329/2016 (D.B.) Sindh High Court, Karachi	2016	BYCO PETROLEUM PAKISTAN LTD (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Order	20-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
104	2018 CLC 88, 2018 SBLR 2168	Civil Revision 56/1987 (S.B.) Sindh High Court, Circuit at Hyderabad	1987	Lt Col.(RTD) Nasim Ahmed & Others (Applicant) VS Province Of Sindh & Others (Respondent)	S.B.	Order	02-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
105	2018 PLC 310	Const. P. 738/2014 (S.B.) Sindh High Court, Circuit at Hyderabad	2014	M/S Unique Spining Mills (Pvt) Ltd (Petitioner) VS Commissioner Workmen's Compensation & others (Respondent)	S.B.	Order	20-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
106	2019 CLC 2077, 2020 CLD 894	Const. P. 408/2011 (D.B.) Sindh High Court, Karachi	2011	Saleem Shehzada (Petitioner) VS Province of Sindh & Ors. (Respondent)	D.B.	Judgement	23-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
107	2018 PTD 1787, 2018 PTCL 603	Const. P. 7357/2017 (D.B.) Sindh High Court, Karachi	2017	M/s. Marosh & 24 others (Petitioner) VS Federation of Pakistan & 3 others (Respondent)	D.B.	Judgement	23-APR-18	Yes		Hon'ble Mr. Justice Agha Faisal, Hon'ble Mr. Justice Munib Akhtar	C.P.841-K/2018 The Collector of Customs Appraisement (West) and others v. M/s Marosh and others,C.P.4483/2017 Federation of Pakistan thr. Secretary Revenue Division/Chairman FBR, Islamabad & others v. M/s Marosh, Lahore & others Before Supreme Court of Pakistan	Judgment Reserved ,Disposed Disposed of
108	2019 MLD 1008	Const. P. 8784/2017 (D.B.) Sindh High Court, Karachi	2017	Shahnaz Parveen (Petitioner) VS The Additional District Judge-III, Karachi East & 3 others (Respondent)	D.B.	Judgement	11-JUN-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
109	2020 CLC 785	H.C.A 321/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Hussain Qureshi (Appellant) VS The Advocate General Sindh & others (Respondent)	D.B.	Judgement	05-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
110	2019 YLR 700	Const. P. 253/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Arshad Rasool (Petitioner) VS Mst. Saniya & Others (Respondent)	S.B.	Order	27-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
111	2018 CLC 84	Const. P. 279/2015 (S.B.) Sindh High Court, Circuit at Hyderabad	2015	Kamran Bhutto (Petitioner) VS Mst Farsa Manzoor & Ors (Respondent)	S.B.	Order	20-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
112		Const. P. 8784/2018 (D.B.) Sindh High Court, Karachi	2018	Shahnaz Parveen (Petitioner) VS The Additional District Judge-III, Karachi East & 3 others (Respondent)	D.B.	Judgement	30-MAY-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal
113	2020 MLD 114	Const. P. 8726/2018 (D.B.) Sindh High Court, Karachi	2018	Riaz Ahmed (Petitioner) VS NED University of Engineering & Tech & Ors (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.516-K/2019 Riaz Ahmed v. NED University of Engineering & Technology Before Supreme Court of Pakistan	Disposed Dismissed
114	2020 CLC 410	Const. P. 7687/2017 (D.B.) Sindh High Court, Karachi	2017	AssetLink Asia (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
115	2020 PTD 1614, 2021 PTCL 285	I.T.R.A 22/2014 (D.B.) Sindh High Court, Karachi	2014	M/S AP MOllar Marersk (Applicant) VS Commissioner Inland Revenue (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.560-K/2019 Commissioner Inland Revenue Zone-IV, Karachi v. M/s A.P. Moller Maersk Before Supreme Court of Pakistan	Pending
116	2019 CLC 1639, 2019 CLD 1194	Const. P. 2011/2018 (D.B.) Sindh High Court, Karachi	2018	Energy Solution (Pvt) Ltd (Petitioner) VS The President of Pakistan and Ors (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.148-K/2019 Energy Solution (PVT) LTD., v. The President of Pakistan through Director (Legal) Presidents Secretariat (Public) Aiwan-e-Sadar, Islamabad Before Supreme Court of Pakistan	Disposed Dismissed as Not Pressed
117	2024 PLC CS 23	Const. P. 5192/2016 (D.B.) Sindh High Court, Karachi	2016	Dr. Pirzada Jamaluddin Ahmed Siddiqui (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	31-AUG-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1115-K/2018 Prof: Dr. Pirzada Jamaluddin Ahmed Siddiqui v. The Federation of Pakistan thr.Secy: and others Before Supreme Court of Pakistan	Disposed Dismissed
118	2021 YLR 692	Const. P. 2531/2019 (D.B.) Sindh High Court, Karachi	2019	M/s GUINAULT SA PA ORLEAN SOLOGNE (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	24-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.85-K/2020 M/s Guinault SA.PA Orleans Sologne v. Federation of Pakistan and others Before Supreme Court of Pakistan	Disposed Disposed of
119	2020 PLD Sindh 507	H.C.A 235/2009 (D.B.) Sindh High Court, Karachi	2009	Hameed A.Haroon (Appellant) VS Yousuf A.Haroon & Ors. (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.894/2020 Muhammad Hanif & another v. Hameed A. Haroon & others Before Supreme Court of Pakistan	Pending
120	2021 YLR 402	Cr.Bail 524/2020 (S.B.) Sindh High Court, Karachi	2020	MUHAMMAD SAJID HUSSAIN S/O QURBAN HUSSAIN (Applicant) VS THE STATE (Respondent)	S.B.	Order	19-MAY-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
121	2021 PTD 318	Const. P. 6071/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Sawera Ind C.G.P.F & Oil Mills (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	23-NOV-20	Yes	Effect of a contrary notification upon a statutory exemption.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.107-K/2021 The Chief Commissiner (IR) & another v. M/s. Sawera Industries Cotton Ginning Pressing Factory and Oil Mills & another Before Supreme Court of Pakistan	Disposed
122		Spl. Cus. Ref. A. 64/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Z. A. Industries (Respondent)	D.B.	Order	16-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
123		Const. P. 3756/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Blue Sky Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	10-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
124	2021 MLD 49	Const. P. 4226/2018 (D.B.) Sindh High Court, Karachi	2018	Mir Punhal Khan Talpur (Petitioner) VS Manzaoor Hussain Wasan and Ors (Respondent)	D.B.	Judgement	16-MAR-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1851/2020 Mir Punhal Khan Talpur v. Manzoor Hussain Wassan and others Before Supreme Court of Pakistan	Pending Adjourned
125		Const. P. 5220/2017 (D.B.) Sindh High Court, Karachi	2017	Sami Pharmaceuticals (Pvt) Ltd (Petitioner) VS Province Of Sindh & Ors (Respondent)	D.B.	Order	17-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
126	2021 SBLR Sindh 1281, 2021 MLD 1683	Cr.Bail 475/2020 (S.B.) Sindh High Court, Karachi	2020	MUJAHID KHAN S/O AMEER KHAN (Applicant) VS THE STATE (Respondent)	S.B.	Order	28-APR-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
127		Spl. Cus. Ref. A. 928/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs MCC Appraisement East (Applicant) VS M/s Hi Tech Impex & Another (Respondent)	D.B.	Order	07-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
128		I.T.R.A 14/2021 (D.B.) Sindh High Court, Karachi	2021	TRI-PACK FILMS LTD. (Applicant) VS COMMISSIONER INLAND REVENUE AND ANOTHER (Respondent)	D.B.	Order	20-SEP-21	Yes	s. 221 ITO; ambit of rectification.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1649-K/2021 Tri-Pack Films Limited v. Commissioner Inland Revenue & another Before Supreme Court of Pakistan	Disposed Dismissed
129	2021 PTD 1245	Const. P. 147/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Sahib Din Logistics (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	30-MAR-21	Yes	Challenge to a s.37 STA notice couched in quo warranto.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
130		Spl. Cus. Ref. A. 387/2016 (D.B.) Sindh High Court, Karachi	2016	The collector of custom (Applicant) VS Junaid Traders (Respondent)	D.B.	Order	01-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
131	2022 PTD 266	Const. P. 4778/2021 (D.B.) Sindh High Court, Karachi	2021	Pakistan Mobile Communication (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Judgement	18-OCT-21	Yes	The impugned enactment is for area which formed part of province i.e. Sindh hence for all intent and purposes Article 142(c) is significant. It emphasized Provincial Assembly to legislate with respect to any matters not enumerated in the Federal Legislative List. The impugned Act whereby Serial No.6A was introduced to the First Schedule forming part of Table-II is introduced through a Money Bill in terms of Article 73 of Constitution of Islamic Republic of Pakistan, 1973. No other Entry of Part I of the Federal Legislative List could then be taken into account as this was a money bill which is primarily covered from Entry No.43 to 53 as routed through Article 73 of the Constitution of Islamic Republic of Pakistan, 1973. The federation has already conceded and we are not required to deliberate on the point that for a tax to fall under the said Federal Legislative List it must be covered by Entries No.43 to 53. This, as claimed to be a sales tax/Federal Excise Duty, is apparently covered in terms of Entry 49 to the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Thus, the 18th Amendment excludes the Federation by virtue of the Entry 49 from the competence to legislate on the subject of services rendered in their province on account of SSTA, 2011 w.e.f. 01.07.2011. --It is neither in the competence of the federation to legislate after 18th Amendment nor it relates to federation to invoke Entry No.58 of the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Similarly, Entry No.59, as relied upon by the respondents counsel, that these matters are incidental or ancillary to any matters enumerated in this part, is also inconsequential as this cannot be invoked independently unless a reciprocal entry is found within the competence of federation. One may argue this Entry 59 may have a bridged with Article 151 but we have already discussed non-application of Article 151.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.6171/2021 Federal Board of Revenue through the Secretary Revenue, Ex-officio Chairman FBR, Islamabad and others v. Pakistan Mobile Communication Ltd, Karachi and another,C.A.3109/2022 Federal Board of Revenue through the Secretary Revenue, Ex- officio Chairman FBR, Islamabad and others v. Pakistan Mobile Communication Ltd, Karachi and another Before Supreme Court of Pakistan	Disposed Leave Granted,Pending
132	2022 MLD 73	Const. P. 948/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Ameer Jahan / Bisma Noreen (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Judgement	05-OCT-21	Yes	COVID VACCINATION AND 5G TECHNOLOGY ---Fifth Generation technology is making its roots across the world and all countries have framed policies to get benefit out of it. Fifth Generation technology caters for faster browsing, streaming, uploading and downloading speed with better connectivity. Its adoption perhaps is the only way out to be at par with rest of the world. Its application is nowadays common in robotic devices, self-driven cars, medical devices etc. Insofar as Covid-19 is concerned, perhaps the petitioner is not even remotely aware of the consequences of Corona Virus disease that triggered in 2019 and is yet to be controlled; there are international and national policies which are being towed by different departments of the provincial as well as federal government including health departments. The world is facing this novel experience which is never seen before is pandemic in nature and since last two years efforts are being made to have a complete control over it. Research progress is continued however the precautionary measures to control its maximum effect is being taken and monitored in the entire world by way of enhancing the immunity of body i.e. resistance against the virus (Covid-19). One should not be an obstacle by saying that he/she is not interested in such scheduled vaccination as this might result in rapid growth/increase/ontogenesis of Corona Virus.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.51/2022 Bisma Naureen/Ameer Jehan v. The Federation of Pakistan thr. Secretary Defence, Islamabad Islamabad and others Before Supreme Court of Pakistan	Pending
133	2022 PTD 39	Const. P. 4662/2017 (D.B.) Sindh High Court, Karachi; attached cases: CP Nos.D-4663 of 2017 & others connected matters	2017	M/s Quality Steel Re-Rolling (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	07-MAY-21	Yes	SRO 583(I)/2017 struck down.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
134	2022 SBLR Sindh 687	Spl. Cus. Ref. A. 450/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. Allied Engineering & Services Ltd. (Respondent)	D.B.	Order	30-AUG-21	Yes	As far as finalization of the provisional assessment in time is concerned, the provisional assessments were made on 07.09.2012 and it was required to be finalized within the time frame given under section 81(2) of the Customs Act i.e. six months. This finalization ought to have been completed by 06.03.2013 (incorrectly stated 07.03.2013) as the law requires finalization within six months. The final assessment was made on 15.05.2013. Reliance of the learned counsel for the applicant was placed on the note of Additional Director of Customs which forwarded a summary for the approval of the extension. Allegedly the time was extended on 20.03.2013 by 60 days. By the time the purported summary was granted, on 20.03.2013, six months time had already lapsed. The fact of the matter is that the time for finalization had already lapsed. Even if 60 days time is counted from the date when time lapsed i.e. 06.03.2013, it should not have gone beyond 06.05.2013 whereas final assessment was made on 15.05.2013.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
135	2021 PTD 1576	Const. P. 6920/2019 (D.B.) Sindh High Court, Karachi	2019	Aache Garments (Pvt) Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	25-MAR-21	Yes	s.37 STA summons/notice sans underlying inquiry.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
136		Const. P. 3378/2018 (D.B.) Sindh High Court, Karachi	2018	Shell Pakistan Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	04-MAR-21	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
137	2022 PLC (CS) 906	Const. P. 3429/2021 (D.B.) Sindh High Court, Karachi	2021	Akhtar Hussain Abro (Petitioner) VS Province of Sindh and Others (Respondent)	D.B.	Judgement	20-DEC-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)
138	2023 PTD 576	Const. P. 4729/2021 (D.B.) Sindh High Court, Karachi	2021	Wazir Ali Ind Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	20-DEC-21	Yes	Since 2010, Commissioner entrusted with the mandate of calling the record as and when required. Now one thing is for sure that this "as and when required" is not meaningless as being consistently followed and maintained throughout. We now need to understand what could be the event or stage when this phrase may come into play and be given some meaning. Eventually when a Commissioner examines the return of a tax payer, he may have some queries which might be tempting to call record as he may not be able to reconcile and/or resolve them through return statement. Those queries must be understood and settled to the satisfaction of the commissioner before he could make up his mind further. Now the audit is nowhere in the scheme when such questions came for consideration after going through the returns while the Commissioner acts under 25(1) of Sales Tax Act, 1990. Surely the record may satisfy the curious mind but queries must be genuine at the time of calling the record which could not have been answered without going through the record required. Therefore, record calling could not be a roving exercise and cannot be a courtesy call either. The phrase "as and when required" had remained part of Section 25 throughout ever since it was introduced. It is not "as and when desired" but "as and when required". Therefore, the reasons in the shape of "mindful queries" must be in existence and disclosed before calling record for the fulfillment of requirement "as and when required". The requirements of 25(1) are neither unfettered nor are so liberal that a hunting expedition would commence. It is the periodical transfiguration of the provisions of Section 25 that led us believe that there has to be an event or occasion when the Commissioner required the record and documents maintained under this Act or any other Act. Even requiring the documents/record for satisfaction of queries must be revealed so that notice may not transform into a hunting time. However, if the mindful queries were not met, he may authorize an officer of the Inland Revenue, on the basis of record obtained under subsection (1) by him, to conduct audit. Now, if the officer of the Inland Revenue subordinate to the Commissioner is under the obligatory command of Commissioner to conduct audit then the Commissioner must disclose the discrepancies he found while forwarding record already obtained by him, for audit be conducted in pursuance of the queries of the Commissioner, which queries must see the daylight so that the officer of the Inland Revenue proceed accordingly. The officer of the Inland Revenue on his own without having knowledge of discrepancies, queries of the Commissioner, cannot start the proceedings of audit which has to be under the authorization. It would only be general audit but not as contemplated under section 25(1) which compelled the commissioner to call record. The authorization thus should contain the reasons and mindful queries required to be processed through the audit which he has passed on to designated officer. Thus, insofar as Section 25 is concerned, we would conclude that for purposes of Section 25(1) Commissioner must frame legitimate mindful queries to the knowledge of a taxpayer after going through the returns which must be either be satisfied after calling the record or otherwise.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.315-K/2022 Commissioner Inland Revenue v. Wazir Ali Industries Limited & others Before Supreme Court of Pakistan	Disposed
139		Spl. Cus. Ref. A. 927/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Rehman Construction Company (Respondent)	D.B.	Judgement	24-DEC-21	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.432-K/2022 The Collector of Customs v. M/s. Rehman Construcation Co. Before Supreme Court of Pakistan	Pending
140		Spl. Cus. Ref. A. 221/2012 (D.B.) Sindh High Court, Karachi	2012	Faiz Chemical Industries(Pvt) Ltd. (Applicant) VS Collector of Customs & Another. (Respondent)	D.B.	Order	15-APR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal
141		Const. P. 1928/2020 (D.B.) Sindh High Court, Karachi	2020	Shahzad Sher Ali (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	11-AUG-22	Yes	Where employment rules are non-statutory, the relationship of an employee and his employer is to be governed by the principle of master and servant.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
142		J.M 5/2022 (S.B.) Sindh High Court, Karachi	2022	SHAHID IQBAL DAR & OTHERS (Applicant) VS PUBLIC AT LARGE (Respondent)	S.B.	Judgement	27-MAR-24	Yes	Rectification of a trust deed; per section 31 of the Specific Relief Act 1877.	Hon'ble Mr. Justice Agha Faisal(Author)
143	2019 PTD 1702	Const. P. 3354/2018 (D.B.) Sindh High Court, Karachi	2018	Khitab Khan and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	13-MAR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.344-K/2019 Federation of Pakistan and another v. Khitab Khan and others Before Supreme Court of Pakistan	Disposed Disposed of
144	2020 CLC 785	H.C.A 279/2018 (D.B.) Sindh High Court, Karachi	2018	Mrs. Afroze Shah & another (Appellant) VS Advocate General of Sindh & others (Respondent)	D.B.	Judgement	05-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
145		Const. P. 1096/2015 (S.B.) Sindh High Court, Circuit at Hyderabad	2015	Muhammad Mumtaz (Petitioner) VS Prov of Sindh & Ors (Respondent)	S.B.	Order	20-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
146	2018 CLD 1439	I. A 195/2017 (D.B.) Sindh High Court, Karachi	2017	Muhammad Nasser Akhter (Appellant) VS Bank Alfalah Limited & 5 others (Respondent)	D.B.	Order	10-JUL-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal	C.P.3278/2018 Muhammad Naseer Akhtar v. Bank Al-Falah Ltd, Karachi & others Before Supreme Court of Pakistan	Disposed Dismissed
147	2019 PTD 1702, 2020 TAX 261	Const. P. 3353/2018 (D.B.) Sindh High Court, Karachi	2018	Ikramullah and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	13-MAR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.343-K/2019 Federation of Pakistan and another v. Ikram Ullah and others Before Supreme Court of Pakistan	Disposed Disposed of
148	2019 PLD Sindh 467	Const. P. 20/2017 (D.B.) Sindh High Court, Karachi	2017	Mrs. Humaira Imran. (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
149	2019 PLC CS 594	Const. P. 2110/2009 (D.B.) Sindh High Court, Karachi	2009	Muhammad Tariq Qasmi (Petitioner) VS Federation of Pakistan & ors (Respondent)	D.B.	Judgement	16-JUL-18	Yes	EJECTMENT AND RECOVERY OF POSSESSION	Hon'ble Mr. Justice Agha Faisal(Author)
150	2018 YLR 261	Const. P. 672/2015 (S.B.) Sindh High Court, Circuit at Hyderabad	2015	Abdul Karim (Petitioner) VS IIIrd Additional Session Judge SBA and others (Respondent)	S.B.	Order	27-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
151	2020 CLD 254	I. A 109/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Jawed (Appellant) VS First Women Bank Ltd. & others (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
152		Const. P. 3152/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Ashfaq Brothers (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.262-K/2020 Nasiruddin Abbasi v. Federation of Pakistan and others Before Supreme Court of Pakistan	Disposed Dismissed
153	2021 CLC Note 996	Const. P. 7061/2017 (D.B.) Sindh High Court, Karachi	2017	Bismillah Steel Impex (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
154	2021 PTD 207	Spl. Cus. Ref. A. 2187/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS M/s. Yamaha Motors Pakistan (Pvt) Ltd. (Respondent)	D.B.	Judgement	29-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
155	2022 PTD 1464	Const. P. 715/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Cellandgene Pharmaceutical International (Petitioner) VS FOP & Ors (Respondent)	D.B.	Judgement	18-NOV-20	Yes	Audit for successive tax years.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
156		Spl. Cus. Ref. A. 404/2020 (D.B.) Sindh High Court, Karachi	2020	Collector of Customs (Applicant) VS M/s. Euro Tiles & Granites (Respondent)	D.B.	Order	19-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
157		Spl:Sales Tax Ref: A. 10/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Mirpurkhas Sugar Mills Ltd. (Applicant) VS Commissioner Inland Revenue Zone-II & others (Respondent)	D.B.	Order	12-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
158	2020 CLC 2063, 2020 SBLR Sindh 1633	Const. P. 7286/2019 (D.B.) Sindh High Court, Karachi	2019	Abdul Rauf (Petitioner) VS Election Commission of Pakistan and Ors (Respondent)	D.B.	Judgement	09-MAR-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.226-K/2020 Abdul Rauf Nizamani v. Election Commission of Pakistan & others Before Supreme Court of Pakistan	Disposed Disposed of
159		Spl. Cus. Ref. A. 30/2013 (D.B.) Sindh High Court, Karachi	2013	Collector of Customs. (Applicant) VS Tafzeel Ahmed Shah. (Respondent)	D.B.	Order	10-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
160		Const. P. 6145/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Korea Marine Transport Co. Ltd & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	08-MAR-21	Yes	Custom Act (Section 14A). Vires challenged - Matter already decided by a DB Judgment in the case of Qasim International Container Terminal V/s. Fed. of Pakistan (CP No.D-4867/2013).	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal	C.P.563-K/2021 M/s. Korea Marine Transport Co. Ltd. & another v. Federation of Pakistan & others Before Supreme Court of Pakistan	Pending
161		Spl. Cus. Ref. A. 354/2013 (D.B.) Sindh High Court, Karachi	2013	Collector of Customs (Applicant) VS M/s. A. R. & Company (Respondent)	D.B.	Order	23-SEP-21	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.1647-K/2021 The Collector of Customs v. M/s. A.R. & Company Before Supreme Court of Pakistan	Disposed Dismissed
162		Spl. Cus. Ref. A. 543/2020 (D.B.) Sindh High Court, Karachi	2020	Director, D.G of post Clearance Audit Customs (Applicant) VS M/s Bin Saeed Enterprises (Respondent)	D.B.	Order	08-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
163	2021 PTD 885	I.T.R.A 13/2018 (D.B.) Sindh High Court, Karachi	2018	THE COMMISSIONER INLAND REVENUE (Applicant) VS M/S MSC SWITZERLAND GENEVA (Respondent)	D.B.	Judgement	12-APR-21	Yes	Implication of double taxation treaties upon super tax.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.672-K/2021 Commissioner Inland Revenue, Legal v. M/s. MSC Switzerland Geneva Before Supreme Court of Pakistan	Disposed Dismissed
164	2021 SBLR Sindh 2413	Spl. Cus. Ref. A. 913/2017 (D.B.) Sindh High Court, Karachi	2017	Parkash Lal (Applicant) VS Deputy Collector of Customs & others (Respondent)	D.B.	Order	20-SEP-21	Yes	Critical examination of ibid provision reveals that there are no consequential effects provided under Section 194-B of Customs Act, 1969 to a decision beyond 60 days time or within such extended period, as the Tribunal may, for reasons to be recorded in writing, fix. The word shall alone cannot demonstrate the mandatory test of the provision. What is more essential is the consequences and further test such as penal action, if prescribed. In the absence of such consequences or penal action the word shall alone cannot be construed as the time frame being mandatory when the Tribunal itself has been given authority to extend the period as deemed fit by it.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
165		Spl. Cus. Ref. A. 219/2020 (D.B.) Sindh High Court, Karachi	2020	Director DG I&I (Customs) (Applicant) VS Khalid Uddin Shah & others (Respondent)	D.B.	Order	24-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.3140/2021 Director, Directorate General, Intelligence & Investigation (Customs), Karachi v. Khalid Uddin Shah and others Before Supreme Court of Pakistan	Disposed Dismissed
166		Spl. Cus. Ref. A. 898/2017 (D.B.) Sindh High Court, Karachi	2017	Director General Customs Valuation (Applicant) VS M/s. Anees & Sons & others (Respondent)	D.B.	Order	09-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.3449/2021 M/s Anees & Sons, Karachi v. Director General Customs Valuation,Directorate General of Customs Valuation, Karachi Before Supreme Court of Pakistan	Disposed Dismissed
167	2021 PTD Sindh 558, 2021 SBLR Sindh 2102, 2022 TAX 203	Const. P. 7042/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Karachi Golf Club (Pvt) Ltd (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	10-MAR-21	Yes	Doctrine of Mutuality.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.538-K/2021 The Province of Sindh & others v. M/s. Karachi Golf Club (Pvt) Ltd.,C.A.4076/2022 The Province of Sindh & others v. M/s. Karachi Golf Club (Pvt) Ltd. Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed and Remanded,Disposed
168		Const. P. 2694/2019 (D.B.) Sindh High Court, Karachi	2019	Human Resources Solution (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	27-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
169		Spl. Cus. Ref. A. 468/2011 (D.B.) Sindh High Court, Karachi	2011	Collector of Customs Model (Applicant) VS Great Eastern Trading Co (Respondent)	D.B.	Judgement	13-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
170	2022 PTD 8	Spl. Cus. Ref. A. 424/2018 (D.B.) Sindh High Court, Karachi	2018	Collector of Customs MCC (Applicant) VS Syed Javed Ahmed & another (Respondent)	D.B.	Order	27-SEP-21	Yes	The Tribunal has also laid reliance on Rule 17 of the Baggage Rules, 2006 which provides that the goods brought in commercial quantity shall be allowed release only on payment of duty and taxes at the statutory rates and redemption fine equal to thirty per cent of the value of the goods in terms of the Notification No.SRO 547(1)/2005 dated 06th June, 2005 wherein fine was subsequently reduced by a following SRO in 2009. Thus in view of the definition of Section 2(s) of the Customs Act, 1969 the commercial quantity of silver jewelry does not fall in any prohibition or restriction clause unless proved otherwise. The SRO 499(1)/2009 also allow commercial quantity baggage to be released on taxes or redemption fine. In view of Section 139 of the Customs Act, 1969 we are of the view that the passenger was at liberty to declare such contents of his baggage orally which he did as disclosed in the impugned order and such facts cannot be re-appreciated while hearing reference	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
171	2022 PTD 1174	Spl. Cus. Ref. A. 417/2018 (D.B.) Sindh High Court, Karachi	2018	Collector of Customs (Applicant) VS Niaz Muhammad & another (Respondent)	D.B.	Judgement	07-APR-21	Yes	Exclusion in SRO 499 of 2009.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.730-K/2021 Niaz Muhammad v. The Collector of Customs & another Before Supreme Court of Pakistan	Disposed
172	2021 PTD 713	Const. P. 183/2019 (D.B.) Sindh High Court, Karachi	2019	Sindh Petroleum & CNG Dealers Association & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	11-FEB-21	Yes	Unadjudicated recovery of default surcharge via a third party.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.521-K/2021 The Commissioner Inland Revenue v. Sindh Petroleum & CNG Dealers Association & others,C.A.742/2022 The Commissioner Inland Revenue, Karachi v. Sindh Petroleum & CNG Dealers Association & others Before Supreme Court of Pakistan	Disposed Leave Granted,Pending Summons Discharged
173		Const. P. 3532/2020 (D.B.) Sindh High Court, Karachi	2020	China Power Hub Generation Co. Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	11-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.546-K/2021 Commissioner Inland Revenue Z-III v. China Power Hub Generation Copmpany (Pvt) Ltd. & others Before Supreme Court of Pakistan	Disposed Dismissed
174		Spl. Cus. Ref. A. 448/2019 (D.B.) Sindh High Court, Karachi	2019	Director Directorate PCA (Law) (Applicant) VS M/s. R.J. Corporation (Respondent)	D.B.	Order	17-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
175		Spl. Cus. Ref. A. 288/2018 (D.B.) Sindh High Court, Karachi	2018	M/s. Al-Meezan Poultry Feeds (Applicant) VS The Collector of Customs (Adj-I) & another (Respondent)	D.B.	Order	08-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.638-K/2021 The Collector of Customs Model Customs Collectorate v. M/s. Al-Meezan Poultry Feeds Before Supreme Court of Pakistan	Disposed Dismissed
176	2021 PTD 1955	Spl. Cus. Ref. A. 239/2014 (D.B.) Sindh High Court, Karachi	2014	Collector of Customs (Applicant) VS M/s. Lake View Forest (Pvt) Ltd. (Respondent)	D.B.	Judgement	23-AUG-21	Yes	-The scheme of the Customs Act reveals that the subject is governed in terms of Section 25 of the Customs Act and in case it could not be determined under Section 25, then the recourse is available by applying valuation ruling if available in terms of Section 25-A whereafter it is finalized under the Customs Act, 1969. After the assessment and the release of the consignment, the goods are made out of any charge of the Customs. In case the aforesaid process is required to be revisited, (in appropriate cases), the mechanism is available under the law such as Section 32, 193 and 195 of the Customs Act, 1969. --The event of post scrutiny of the goods declaration after assessment and release of goods, is not covered by Section 80(3), as undertaken. It is applicable at the time of original checking of the goods declaration in his hands and goods are yet to be assessed and released and not at belated stage when even the goods have been released. This situation (for appropriate cases) is catered by Section 32, 193 and 195 of the Customs Act, 1969 where under a show cause and/or an appeal within 30 days could have been preferred, or the Board or the Collector of Customs or the Collector of Custom (Adjudication) may, within his jurisdiction, call for the examination of the records of any proceedings under the act for the purpose of satisfying itself as to the legality or propriety of any decision or order passed by a subordinate officer respectively, could have been followed, however, none of them were invoked. Surprisingly the applicant opt to invoke Section 80(3) of the Customs Act which is then shown to have been followed by consequences. It is thus under above referred provisions when the competent authority is of the view that the assessment was not made in accordance with law, the past and closed transaction could be reopened but not in the manner as done in the instant case. Prima-facie it is neither a case of mis-declaration as correct PCT was claimed by the consignee nor this is a case of mis-declaration in terms of its value declared, to make out a case under Section 32 of the Act. --- Without prejudice applicants case is that Section 80(3) of Act was rightly invoked under the given facts and circumstances. In the instant case, if at all, there was any illegality in the assessment of the goods, it could be attributed to the sub-ordinate officers of the Customs and hence the implication of Section 32 of the Customs Act, 1969 would not be attracted to penalize the respondent or their directors. The purported action by Customs was triggered under Section 80(3) of the Customs Act, 1969 does not have a legal cover in view of the goods being out of charge and the recourses which could have been made were under Section 32, 193 and 195 of the Customs Act, 1969 which were not directly invoked.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
177	2021 PTD 1094	Spl. Cus. Ref. A. 311/2020 (D.B.) Sindh High Court, Karachi	2020	Collector of Customs (Applicant) VS M/s. Super Star Company (Respondent)	D.B.	Judgement	10-MAR-21	Yes	Retrospective effect of beneficial notification.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
178		Spl. Cus. Ref. A. 64/2020 (D.B.) Sindh High Court, Karachi	2020	Collector of Customs MCC (Applicant) VS Samiullah Sheikh & another (Respondent)	D.B.	Order	25-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
179	2022 SBLR Sindh 900	Const. P. 4917/2021 (D.B.) Sindh High Court, Karachi	2021	Penta International (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	08-SEP-21	Yes	Tabulation of redemption fine.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1604-K/2021 Penta International v. Federation of Pakistan & others Before Supreme Court of Pakistan	Disposed Dismissed
180		Spl. Cus. Ref. A. 148/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs (Applicant) VS M/s. Aisha Steel Mill Ltd. & others (Respondent)	D.B.	Order	02-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
181		Spl. Cus. Ref. A. 548/2014 (D.B.) Sindh High Court, Karachi	2014	Fauji Cement Company Ltd. (Applicant) VS Deputy Collector of Customs & others (Respondent)	D.B.	Order	10-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.3172/2021 Fauji Cement Company Limited (FCCL), Rawalpindi v. Deputy Collector of Customs (Appraisement-V), Karachi and others Before Supreme Court of Pakistan	Disposed Dismissed
182	2021 PTD 1858, 2021 PTCL 835	Const. P. 4776/2021 (D.B.) Sindh High Court, Karachi	2021	M/s Al-Hamd Steel Furnace (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	09-SEP-21	Yes	The amendment, as sought by the petitioner, could not have been carried out in terms of Section 45(2) of Customs Act, 1969 as this section relates to an obvious error in the import manifest or an omission which in the opinion of such officer was result of an accident or inadvertence. Petitioners case has not fallen in any of such exceptions inviting and/or calling for an amendment or issuance of supplementary import manifest as it is apparently a deliberate attempt to provide an umbrella to the original consignee as against recovery of Rs.71.179 Million. --Previously there was absolutely no permission whatsoever for carrying out any amendment in the import manifest except as provided in subsection (2). This subsection (3) was replaced by a proviso introduced through Finance Act 2021 which now provides that before berthing of vessel or the crossover of the vessel, as the case may be, the person incharge of a conveyance or his duly authorized agent may amend the import manifest subject to rules notified by the Board. ---The replaced subsection (3) of Section 45 would be applicable in the sense that except as provided in subsection (2) no import manifest shall be amended. Event disclosed is prior to amendment carried out via Finance Bill 2021. This would leave a very little margin, in fact no margin, for the amendment sought to be carried out in the import manifest in terms of subsection (2) as it is specifically for an obvious error or in fact an omission, which in the opinion of the concerned officer is a result of accident or inadvertence. In fact petitioners case has not fallen in either of the two i.e. its case is neither covered by subsection (2) of Section 45 nor the proviso recently inserted by Finance Act, 2021.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
183	2022 PTD 1112	Spl. Cus. Ref. A. 557/2019 (D.B.) Sindh High Court, Karachi	2019	Director DG I&I (Customs) (Applicant) VS M/s. Umer Zahid Malik & another (Respondent)	D.B.	Judgement	17-FEB-21	Yes	Tampered motor vehicles.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
184	2021 PTD 1867, 2021 PTCL 804	I.T.R.A 49/2021 (D.B.) Sindh High Court, Karachi	2021	CIVIL AVIATION AUTHORITY (Applicant) VS THE APPELLATE TRIBUNAL INLAND REVENUE AND ANOTHER (Respondent)	D.B.	Order	07-SEP-21	Yes	Section 236A of Income Tax Ordinance, 2001 requires a person, making sale by public auction or auction by a tender of any property or goods (including property or goods confiscated or attached, either belonging to or not belonging to the Government, local Government, any authority, a company, a foreign association declared to be a company under sub-clause (vi) of clause (b) of subsection (2) of section 80, or a foreign contractor or a consultant or a consortium or Collector of Customs or Commissioner Inland Revenue or any other authority, shall collect advance tax, computed on the basis of sale price of such property and at the rate specified in First Schedule, from the person to whom such property or goods are being sold. This provision is as clear as crystal however it is followed by an explanation inserted by Finance Act 2020 for the removal of doubt that the expression of sale of public auction or auction by tender include renewal of license previously sold by public auction or auction by a tender and where payment is received in installments, advance tax is to be collected with each installment. As we observe that there is no necessity of any explanation or any clarification as section 236A is clear in its entirety. Notwithstanding the above, even the explanation of clarificatory nature operates retrospectively as it only provides an assistance in interpreting the provisions correctly in terms of intention of the legislature, subject to however if a contradictory situation is reached by the Court interpreting the basic provisions as against explanation. We are, therefore, of the view that the applicant described as an agent collecting advance tax from the bidders/occupants/lessees/ licensees etc. to whom the premises/property was given either by way of public auction or tender or by any other mode and includes renewal of such document.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
185		Const. P. 6192/2018 (D.B.) Sindh High Court, Karachi	2018	The Coca-Cola Export Corp. PB (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	04-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
186	2023 PLC (CS) 711	Const. P. 5506/2020 (D.B.) Sindh High Court, Karachi	2020	M. Asif Hashim Mughal (Petitioner) VS Dawood University of Engr: and Ors (Respondent)	D.B.	Judgement	17-DEC-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.58-K/2022 Dawood University of Engineering & Technology through its Vice Chancellor & another v. Muhammad Asif Hashim Mughal & others Before Supreme Court of Pakistan	Disposed Dismissed
187	2022 PLC CS 1216	Const. P. 5058/2021 (D.B.) Sindh High Court, Karachi	2021	Muhammad Rashid Siddiqui (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Judgement	15-NOV-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)
188		Const. P. 949/2022 (D.B.) Sindh High Court, Karachi	2022	Pakistan Medical Commission (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	18-MAR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed(Author)	C.P.719-K/2022 Jinnah Sindh Medical University & another v. Pakistan Medical Commission & others,C.P.718-K/2022 The Province of Sindh through Chief Secretary Government of Sindh & another v. M/s. Pakistan Medical Commission & others Before Supreme Court of Pakistan	Pending ,Pending
189		Const. P. 4322/2018 (D.B.) Sindh High Court, Karachi	2018	Niaz Ahmed Shaikh and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-OCT-22	Yes	payment of technical allowance cannot be made by designation but only on the basis of qualification as per Regulation 9 of the State Life Employees (Service) Regulations 1973.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
190		Spl. Federal Excise Reference Application 188/2009 (D.B.) Sindh High Court, Karachi; attached cases: Special FERA No. 189 / 2009, 155, 156 / 2014 & 37 / 2016	2009	M/s.Pakistan Beverages Ltd., Karachi. (Appellant) VS Additional Collector & Ors. (Respondent)	D.B.	Order	15-FEB-23	Yes	no excise duty if royalty or franchise is not paid or established.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
191		Const. P. 2946/2020 (D.B.) Sindh High Court, Karachi; attached cases: C. P. NO. D-3577, 3090 / 2021, 483/2022	2020	Aijaz Ali Pathan (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Order	21-SEP-22	Yes	An employee who has been superseded once; cannot be considered for promotion until expiry of one year as provided in Rule 10(5) of Civil Servants Promotion (BPS-18 to BPS-21) Rules 2019.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
192		H.C.A 426/2022 (D.B.) Sindh High Court, Karachi	2022	Prof. Dr. Amir Bux Channa & Another (Appellant) VS Isra Islamic Foundation (Guarantee) Ltd & Others (Respondent)	D.B.	Order	21-DEC-22	Yes	No High Court Appeal is maintainable under Section 6(14) of the Companies Act, 2017 against a final order of a Company Judge	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
193		Spl. Cus. Ref. A. 399/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Pacific Oil Mills (Pvt) Ltd. & another (Respondent)	D.B.	Judgement	19-JAN-23	Yes	No Reference Application is maintainable under section 196 of the customs act against an order dismissing a Rectification Application	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
194		I.T.R.A 328/2019 (D.B.) Sindh High Court, Karachi	2019	M/S TELENOR MICRO FINANCE BANK LTD. (Applicant) VS THE COMMISSIONER INLAND REVENUE (Respondent)	D.B.	Order	17-MAY-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)
195	2023 SBLR Sindh 393	Const. P. 5842/2022 (D.B.) Sindh High Court, Karachi; attached cases: C.P. No. D-5667, 5669, 5670, 5671, 5843 to 5858, 5864 to 5878, 5908, 5909, 5915 to 5918, 6099, 6100, 6129, 6171, 6172, 6211, 6213, 6223, 6232, 6233, 6234, 6260, 6360, 6419 to 6423, 6445, 6451, 6455, 6470 to 6474, 6482, 6483, 6486, 6490 to 6494, 6521, 6522, 6574, 6576, 6577, 6578, 6579, 6580, 6582, 6591, 6592, 6602, 6619, 6635, 6636, 6637, 6638, 6670, 6709, 6733, 6734, 6738, 6754, 6756, 6791, 6822, 6940, 6941, 6942, 6970, 6973, 7000, 7005, 7024, 7036, 7043, 7104, 7113, 7123, 7140, 7144, 7152, 7195, 7198, 7200, 7201, 7241, 7283, 7289, 7292, 7294, 7311, 7320, 7322, 7339, 7373, 7387, 7388, 7396, 7446, 7447, 7476, 7493, 7512, 7526, 7539, 7571, 7572, 7573, 7576, 7577, 75782, 7593, 7607, 7612, 7613, 7640, 7652, 7684, 7685, 7800, 7829, 7836, 7837, 7838, 7839 & 7840 of 2022	2022	Shell Pakistan Ltd (Petitioner) VS Pakistan & Others (Respondent)	D.B.	Order	24-FEB-23	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.220-K/2023,C.P.221-K/2023,C.P.222-K/2023,C.P.223-K/2023,C.P.224-K/2023,C.P.227-K/2023,C.P.228-K/2023,C.P.230-K/2023,C.P.L.A.126-K/2023,C.P.229-K/2023,C.P.226-K/2023,C.P.225-K/2023 SCP	Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending ,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi
196		Const. P. 412/2021 (D.B.) Sindh High Court, Karachi	2021	United Carpets Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Judgement	15-MAR-23	Yes	Audit notice under section 214D of the Income Tax Ordinance; petitions dismissed; held, validly issued as the petitioners had defaulted during the period of subsistence of the provision from 1.7.2015 to 30.6.2018	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.5392/2021 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Shahnawaz Soomro,C.A.2851/2022 Chairman National Accountability Bureau through Prosecutor General Accountabilitty, NAB Headquarters, Islamabad v. Shahnawaz Soomro Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed and Remanded,Disposed
197	2024 SBLR Sindh 145	Const. P. 1472/2016 (D.B.) Sindh High Court, Karachi; attached cases: C. P. No. D-5160 / 2013 C. P. No. D-1078, 1201, 1202, 3642, 4279 & 766/2014 C. P. No. D-3394, 7965, 7966 / 2015 C. P. No. D-1888, 3629, 4087, 4627, 5095, 5630, 6850 & 6851/ 2016 C. P. No. D-196, 3087, 596 & 6295/2017 C. P. No. D-2485 & 6455 / 2018 C. P. No. D-915, 916, 2544, & 6884 / 2019 C. P. No. D-3379, 3380, 5909 & 5956 & 5957 / 2020, C. P. No. D-2499, 2500, 4241 & 4346 / 2021 Spl. Sales Tax Reference Application Nos. 119, 95, 96 / 2016 S.T.R.A Nos. 175 & 889 of 2017 Spl. S.T.R.A No.71 of 2019	2016	M/s Tufail Chemical (Petitioner) VS Province of Sindh and Ors (Respondent)	D.B.	Order	16-FEB-23	Yes	Sales tax on toll manufacturing is to be paid to FBR/ Federation and not to Province of Sindh	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1854/2023 Province of Sindh through Secretary, Ministry of Law Government of Sindh Karachi v. M/s Tufail Chemical & Surfactants pvt Ltd Karachi and others,C.P.1685/2023 Sindh Board of Revenue thr. Chairman SRB, Karachi and others v. M/s. Tufail Chemical & Surfactants (Pvt.) Ltd and others Before Supreme Court of Pakistan	Pending ,Pending
198		Const. P. 4669/2022 (D.B.) Sindh High Court, Karachi; attached cases: C. P. NO. D-3250, 2272, 3501, 3508, 3512, 3513, 3514, 3775, 4011, 4012 4042, 4063, 4112, 4186, 4187, 4205, 4206, 4207, 4255, 4275, 4284. 4289, 4318, 4343, 4345, 4375, 443, 444, 445, 4538, 4539, 4540, 4541, 4542, 4543, 4544, 4597, 4598, 4653, 4654, 4704, 4949, 5043, 5535, 6022 6239, 7003, 7033, 7898 & 8164 of 2022	2022	Salman Zafar Siddiqui & Others (Petitioner) VS Govt of Sindh & Others (Respondent)	D.B.	Order	07-MAR-23	Yes	Pension funds and like trusts are entitled for exemption from Tax under the Income Tax Ordinance 2001, without registration under the Sindh Trusts Act, 2020	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
199	2024 PTD 1	Const. P. 4079/2021 (D.B.) Sindh High Court, Karachi	2021	Shakeel Ahmed Kanasa (Petitioner) VS Federal Tax Ombudsman and Others (Respondent)	D.B.	Judgement	28-MAR-23	Yes	Petitioners have neither been served any notice intimating them with regard to the complaints against which the investigations were to be conducted nor have been given fair opportunity to respond to the accusations of alleged maladministration and corrupt practices. Furthermore, the Federal Tax Ombudsman is authorized to summon record under section 10(9) of Ordinance 2000 and no reasons have been provided as to why the powers conferred therein have not been exercised and resort has been made directly to inspection of the petitioners offices. Indeed there must be some refusal by the petitioners to comply with Section 10(9) of the ibid ordinance before measures such as inspections are resorted to and/or a case has to be made out to jump/short-circuit the mechanics.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
200	2024 PTD 49	Const. P. 8569/2018 (D.B.) Sindh High Court, Karachi	2018	International Brands Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-MAR-23	Yes	Inter-corporate dividends	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.L.A.2087/2023 International Brands Limited, Karachi v. Federation of Pakistan through its Secretary Revenue Ex Officio Chairman FBR Constitutional Avenue, Islamabad and others Before Supreme Court of Pakistan	Pending Adjourned (Next Date: 15-Apr- 24
201		Spl. Cus. Ref. A. 8/2010 (D.B.) Sindh High Court, Karachi	2010	Collector of Customs (Prdeventive) (Applicant) VS A G P (Pvt( Ltd (Respondent)	D.B.	Order	21-MAR-23	Yes	Timeframe in passing orderin-original from the date of the show cause notice is mandatory, which can only be avoided subject to proviso	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
202		I.T.C 233/2001 (D.B.) Sindh High Court, Karachi	2001	COMMISSIONER OF INCOME TEX (Applicant) VS KARACHI STOCK EXCHANGE (Respondent)	D.B.	Judgement	08-MAY-23	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.985-K/2023 Pakistan Stock Exchange Limited v. Commissioner Inland Revenue Zone -VI, Karachi Before Supreme Court of Pakistan	Pending
203		Suit 1921/2023 (S.B.) Sindh High Court, Karachi; attached cases: Suit 2031 of 2023; Suit 211 of 2024; Suit 355 of 2024	2023	MALIK PANJWANI & ANOTHER (Plaintiff) VS FAROOQ NASIR & OTHERS (Defendant)	S.B.	Order	17-APR-24	Yes	Appointment of receiver.	Hon'ble Mr. Justice Agha Faisal(Author)
204	2023 PTD 825	Spl:Sales Tax Ref: A. 59/2007 (D.B.) Sindh High Court, Karachi	2007	Digri Sugar Mills Ltd (Applicant) VS The Additional Collector of Customs & Ors (Respondent)	D.B.	Judgement	22-APR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro, Hon'ble Mr. Justice Agha Faisal(Author)
205	2019 CLC 1496	Election Appeal 1/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	Fahad Ali (Appellant) VS D.R.O. Sanghar and others (Respondent)	S.B.	Order	14-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
206	2019 CLD 733	I. A 111/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Asif (Appellant) VS M. C. B. Bank Limited & others (Respondent)	D.B.	Judgement	05-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
207	2018 PLC 13	Const. P. 860/2014 (S.B.) Sindh High Court, Circuit at Hyderabad	2014	PTCL (Petitioner) VS Prov of sindh & Ors (Respondent)	S.B.	Order	15-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
208	2018 PCr.LJ 1522	Cr.Rev 151/2016 (S.B.) Sindh High Court, Circuit at Hyderabad	2016	Muhammad Javed (Applicant) VS VIIIth Addl Session Judge Hyd (Respondent)	S.B.	Order	14-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
209		Const. P. 1089/2016 (D.B.) Sindh High Court, Karachi	2016	MAL Pakistan Ltd (Petitioner) VS PAKISTAN through secretary revnue Division (Respondent)	D.B.	Judgement	15-MAY-23	Yes	Extra tax levied in terms of Section 3(5) of the Sales Tax Act 1990 read with SRO 896(I)/2013 dated 4.10.2013 read with Sales Tax General Order No.27 of 2014 dated 18.3.2014 is valid, lawful and not ultra vires	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
210	2019 SBLR Sindh 720	Const. P. 733/2017 (D.B.) Sindh High Court, Karachi	2017	Faqirullah (Petitioner) VS D.G Pakistan Public and Ors (Respondent)	D.B.	Judgement	16-JUL-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.947-K/2018 Faqirullah v. The Director General Pakistan Public Works Department, Ibd and others Before Supreme Court of Pakistan	Disposed Dismissed
211	2021 CLD 113	I. A 48/2018 (D.B.) Sindh High Court, Karachi	2018	Mian Ejaz Ahmed & another (Appellant) VS M/s. Meezan Bank Limited (Respondent)	D.B.	Judgement	13-FEB-19	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.204-K/2019 Mian Ejaz Ahmed and another v. M/s Meezan Bank Ltd. Before Supreme Court of Pakistan	Disposed Dismissed
212	2020 CLC 344	Const. P. 493/2018 (D.B.) Sindh High Court, Karachi	2018	Umaid Ali (Petitioner) VS Election Commission and Ors (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.2236/2019 Umaid Ali v. The Election Commission of Pakistan thr. Secretary Election Commission of Pakistan, Islamabad & others,C.A.1400/2019 Umaid Ali v. The Election Commission of Pakistan thr. Secretary Election Commission of Pakistan, Islamabad & others Before Supreme Court of Pakistan	Disposed Leave Granted. Impugned judgment suspended. Notict to AG Sindh xxvii-A CPC. Relist after vacations,Disposed Allowed
213	2019 CLC 1979, 2019 CLD 1267	H.C.A 87/2013 (D.B.) Sindh High Court, Karachi	2013	United Mobile & Others (Appellant) VS Abdul Rauf Essa & another (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.439-K/2019 Abdul Rauf Essa v. M/s United Mobile and others Before Supreme Court of Pakistan	Pending Adjourned, Refix before 3 HJJs (-) Justice Munib Akhtar
214	2020 PTD 1614	I.T.R.A 51/2014 (D.B.) Sindh High Court, Karachi	2014	Safmarine Container Line. (Applicant) VS The Commissioner Inland Revenue. (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.574-K/2019 Commissioner Inland Revenue Zone-IV, Karachi v. M/s Safmarine Container Line Before Supreme Court of Pakistan	Pending
215	2020 CLC 1068, 2019 SBLR Sindh 2030	I. A 82/2018 (D.B.) Sindh High Court, Karachi	2018	Mrs. Asma Hassan & another (Appellant) VS Askari Bank Limited (Respondent)	D.B.	Order	13-MAR-19	Yes	As a consequence hereof the Limitation Application has become infructous and is disposed-of.	Hon'ble Mr. Justice Agha Faisal(Author)	C.P.436-K/2019 Mrs Asma Hassan and another v. Askari Bank Ltd. Before Supreme Court of Pakistan	Disposed Dismissed
216	2020 CLD 129	I. A 7/2017 (D.B.) Sindh High Court, Karachi	2017	United Bank Limited (Appellant) VS Ghulam Rafiq (Respondent)	D.B.	Judgement	16-JAN-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
217	2019 CLC 211	H.C.A 173/2018 (D.B.) Sindh High Court, Karachi	2018	Mst. Suriya Iqbal Chishti & others (Appellant) VS Mst. Rubina Majidullah & others (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
218	2019 YLR 2198, 2019 SBLR 346	Const. P. 2165/2012 (D.B.) Sindh High Court, Karachi	2012	M/s. Naushero Feroz-I CNG Station (Petitioner) VS Federation of Pakistan & others (Respondent)	D.B.	Judgement	02-AUG-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1119-K/2018 M/s Naushehro Feroze-1, CNG Station v. Federation of Pakistan thr Secy: M/o Petroleum and Natural Resoures and others Before Supreme Court of Pakistan	Disposed Disposed of
219	2019 CLD 91	Spl.H.C.A 5/2017 (D.B.) Sindh High Court, Karachi	2017	Syed Wajahat Hussain Zaidi & another (Appellant) VS United Bank Ltd. (Respondent)	D.B.	Judgement	24-JUL-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
220	2020 CLD 596	Const. P. 5016/2019 (D.B.) Sindh High Court, Karachi	2019	AKD Investments Management & Ors (Petitioner) VS JS Investment & Ors (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
221		Spl. Cus. Ref. A. 491/2017 (D.B.) Sindh High Court, Karachi	2017	The Director of Customs Valuation (Applicant) VS M/s. KAPA Enterprise (Respondent)	D.B.	Order	03-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal
222		Const. P. 4101/2019 (D.B.) Sindh High Court, Karachi	2019	Martin Dow Marker (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.722/2020 Martin Dow Marker (Pvt) Ltd, Karachi v. Federation of Pakistan thr. its Secretary M/o Health Services, Regulation and Coordination, Islamabad & others Before Supreme Court of Pakistan	Disposed Dismissed
223		Spl. Cus. Ref. A. 39/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Haris Trading Co. (Applicant) VS The Deputy Collector of Customs & others (Respondent)	D.B.	Order	19-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
224		Cr.Bail 557/2020 (D.B.) Sindh High Court, Karachi	2020	Amanullah (Applicant) VS The State (Respondent)	D.B.	Order	08-MAY-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
225		Const. P. 425/2019 (D.B.) Sindh High Court, Karachi	2019	Sharaf Shipping Agency (Pvt) Ltd (Petitioner) VS Sindh and Others (Respondent)	D.B.	Order	22-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
226		Const. P. 240/2019 (D.B.) Sindh High Court, Karachi	2019	Usman Ali (Petitioner) VS Sect: GOS & Ors (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
227		Const. P. 3912/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Dabeer Hussain Shah (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
228	2021 YLR 613	Suit 2710/2017 (S.B.) Sindh High Court, Karachi	2017	Iran Central Iron ORE Company. (Plaintiff) VS PKistan Steel Mills Corporation. (Defendant)	S.B.	Judgement	24-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
229		Const. P. 410/2020 (D.B.) Sindh High Court, Karachi	2020	Sanofi Aventis Pak Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	02-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
230	2021 MLD 49	Const. P. 4284/2018 (D.B.) Sindh High Court, Karachi	2018	Moazam Abbasi (Petitioner) VS Faryal Talpur & Ors (Respondent)	D.B.	Judgement	16-MAR-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
231		Spl. Cus. Ref. A. 80/2016 (D.B.) Sindh High Court, Karachi	2016	M/s. Care Impex (Applicant) VS Collector of Customs & another (Respondent)	D.B.	Order	14-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
232		Spl. Cus. Ref. A. 477/2011 (D.B.) Sindh High Court, Karachi	2011	Collector of Customs MCC (Applicant) VS M/s Shoaib Enterprises (Respondent)	D.B.	Order	21-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
233		Spl. Cus. Ref. A. 148/2014 (D.B.) Sindh High Court, Karachi	2014	M/s Ismat Traders (Applicant) VS The Deputy Collector of Customs & others (Respondent)	D.B.	Order	27-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
234		Spl. Cus. Ref. A. 771/2019 (D.B.) Sindh High Court, Karachi	2019	Director DG I&I (Customs) (Applicant) VS Yameen Ali another (Respondent)	D.B.	Order	01-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
235		Adm.A 5/2014 (D.B.) Sindh High Court, Karachi	2014	SAJID PLASTIC FACTORY (Petitioner) VS MSC BAHAMAS & OTHERS (Respondent)	D.B.	Judgement	09-MAR-20	Yes	The learned single Judge stayed the admiralty suit keeping in view the clause of Bills of Lading with regard to gist of form provided therein, however, the appellate court set aside the judgment of the learned single Judge at O.S. and decided that the suit may be heard and decided in view of Admiralty Jurisdiction of the High Court Ordinance, 1980.	Hon'ble Mr. Justice Muhammad Ali Mazhar(Author), Hon'ble Mr. Justice Agha Faisal
236		Spl. Cus. Ref. A. 349/2018 (D.B.) Sindh High Court, Karachi	2018	Director I & I (Customs) (Applicant) VS M/s. Qasim Freight Station & others (Respondent)	D.B.	Order	09-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.660-K/2021 Director, Directorate General Investigation (Customs) v. M/s. Qasim Freight Station & others Before Supreme Court of Pakistan	Disposed Dismissed for Non-Prosecution
237		Election Appeal 3/2021 (S.B.) Sindh High Court, Karachi	2021	Qadir Khan Mandokhail (Appellant) VS Election Commission of Pakistan & Others (Respondent)	S.B.	Judgement	23-FEB-21	Yes	Senate elections; appeal against acceptance of candidature rejected.	Hon'ble Mr. Justice Agha Faisal(Author)
238		Const. P. 4780/2018 (D.B.) Sindh High Court, Karachi	2018	M/s M. Iqbal & Sons & ORs (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	02-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.643-K/2021 Federation of Pakistan & others v. M/s. Iqbal & Sons & others Before Supreme Court of Pakistan	Disposed Dismissed
239		Const. P. 8233/2019 (D.B.) Sindh High Court, Karachi	2019	Sapphire Textile Mills Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
240		I.T.R.A 74/2016 (D.B.) Sindh High Court, Karachi	2016	THE COMMISSIONER INLAND REVENUE (Applicant) VS DAWOOD ISLAMIC BANK LTD (NOW BURJ BANK) (Respondent)	D.B.	Order	09-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
241		Const. P. 3852/2018 (D.B.) Sindh High Court, Karachi	2018	Total Parco Pakistan Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Judgement	30-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.4589/2021 Commissioner Inland Revenue, Zone-III, LTU, Lahore v. M/s Total PARCO Pakistan Limited, Karachi & others Before Supreme Court of Pakistan	Disposed Dismissed-(Re-Hearing Note due to the retirement of Justice Ijaz ul Ahsan)
242	2021 PLC (CS) 1304	H.C.A 108/2021 (D.B.) Sindh High Court, Karachi	2021	Professor Dr. Lubna Ansari Baig (Appellant) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	14-JUL-21	Yes	--we are only of the view that once an earlier injunctive order was passed, a follow up order to carry the real object of the earlier order should have been passed. Presumably, earlier order was passed after a tentative assessment of well-known principle of granting injunction. Learned Single Judge would have been empowered to revisit and decide the applications finally, based on three ingredients, referred above, but not in a cursory manner and that too after passing adverse remarks. --This selection of observation by the learned Single Judge has perhaps overlapped and overshadowed the earlier order and the mandate and without actually the applications being heard and decided. The cursory proceeding normally leads to miscarriage of justice and cumulative effect of the impugned order render it as confounded and in variance.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
243		Const. P. 3081/2019 (D.B.) Sindh High Court, Karachi	2019	Umar Rasheed Malik and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	03-DEC-21	Yes	It is trite law that contractual employees could not be considered to have a generic entitlement for regularization. In the present case the petitioners did not claim to be contractual employees of KPT but that of Aquatech, being a third party entirely. Petitioners counsel has been unable to identify any specific law conferring any right upon the petitioners to be considered for regularization. Petitioners contracts, albeit third party, have admittedly lapsed and any claim in pursuance thereof may lie, if at all, with respect to parties privy thereto and not with respect to others. It is, thus, our deliberated view that the petitioners have failed to set forth a case for exercise of the writ jurisdiction of this Court.	Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.278-K/2022 Waqar Ahmed & others v. The Federation of Pakistan through Secretary Cabinet Secretariat, Establishment Division, Islamabad & others Before Supreme Court of Pakistan	Pending Adjourned
244		Const. P. 6095/2021 (D.B.) Sindh High Court, Karachi	2021	Capt: Muhammad Ali Khan (Petitioner) VS Port Qasim Authority and Others (Respondent)	D.B.	Judgement	30-AUG-22	Yes	Belated challenge to seniority, rested upon pre contractual employment antecedents of a regularized employee.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1202-K/2022 Capt. Muhammad Ali Khan v. Port Qasim Authority through its Chairman Port Qasim & others Before Supreme Court of Pakistan	Pending
245		Const. P. 4614/2022 (D.B.) Sindh High Court, Karachi; attached cases: C. P. No. D-4518 to 4528, 4546 to 4548, 4615, 4663, 4664, 4667, 4716 to 4718, 4770, 4807, 4993, 5020, 5084, 5123, 5125, 5205, 5217, 5224, 5246, 5247 to 5251, 5253, 5279, 5308 to 5315, 5325, 5328 to 5333, 5354, 5356, 5357, 5424, 5441, 5443, 5444, 5446, 5447, 5448, 5449, 5453, 5480, 5503, 5506, 5519, 5520, 5527, 5528, 5529, 5538, 5539, 5540, 5541, 5542, 5562, 5589, 5602, 5604, 5605, 5606, 5607, 5620, 5629, 5633, 5642, 5645, 5650, 5656, 5658, 5659, 5663, 5664, 5675, 5685, 5686, 5693, 5706, 5724, 5725, 5726, 5727, 5741, 5742, 5754, 5762, 5766, 5767, 5771, 5773, 5780, 5786, 5794, 5795, 5812, 5825, 5826, 5839, 5840, 5841, 5880, 5881, 5883, 5926, 5929, 5934, 5935, 5936, 5937, 5938, 5965, 5967, 5974, 5989, 6032, 6041, 6042, 6043, 6044, 6045, 6046, 6047, 6048, 6049, 6050, 6051, 6052, 6053, 6054, 6055, 6056, 6057, 6058, 6059, 6060, 6061, 6062, 6063, 6064, 6065, 6066, 6067, 6068, 6092, 6093, 6094, 6134, 6135, 6152, 6154, 6185, 6199, 6217, 6222, 6240, 6363, 6364, 6372, 6376, 6377, 6378, 6388, 6389, 6391, 6392, 6412, 6415, 6452, 6457, 6466, 6439, 6401, 6429, 6440, 6441, 6442, 6443, 6523, 6275, 6276, 6277, 6278, 6487 / 2022	2022	Hakimsons (Impex) (Pvt) Ltd & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	28-OCT-22	Yes	Levy of tax on deemed income from capital assets in terms of Section 7E of the Income Tax Ordinance, 2001, is valid; within the competence of the Federal Legislature and is not ultra vires to the Constitution.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.L.A.51-K/2023 Zulfiqar Ali Hakim & others v. Federation of Pakistan through its Secretary Revenue Division Government of Pakistan Islamabad & others Before Supreme Court of Pakistan	Pending
246		Const. P. 859/2022 (D.B.) Sindh High Court, Karachi	2022	Dr. Nadeem ur Rehman Siddiqui (Petitioner) VS Govt of Sindh & Others (Respondent)	D.B.	Judgement	05-DEC-22	Yes	Once promoted; no person can be demoted from a higher grade to a lower grade without notice and or disciplinary proceedings.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.40-K/2023 Government of Sindh through the Chief Secretary & others v. Dr. Nadeem-ur-Rehman Siddiqui Before Supreme Court of Pakistan	Pending
247		I.T.R.A 327/2019 (D.B.) Sindh High Court, Karachi	2019	M/S TELENOR MICRO FINANCE BANK LTD. (Applicant) VS THE COMMISSIONER INLAND REVENUE (Respondent)	D.B.	Order	17-MAY-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)
248		Const. P. 2422/2015 (D.B.) Sindh High Court, Karachi	2015	Abdul Sami (Petitioner) VS Fed. of Pakistan and ors (Respondent)	D.B.	Order	20-SEP-22	Yes	employee who was never reinstated under the Sacked Employees (Reinstatement) Act 2010, is not entitled to the benefit granted by the Hon'ble Supreme Court in its review orders dated 17.12.2021 Civil Review Petitions Nos.292 to 302 of 2021	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
249		Const. P. 205/2023 (D.B.) Sindh High Court, Karachi	2023	M/s Universal Recycling (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	18-JAN-23	Yes	Assessment of goods cannot be made on the basis of minimum values notified through an assessment alert issued by the Collector or Assistant Collector	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
250		Const. P. 5128/2022 (D.B.) Sindh High Court, Karachi; attached cases: CP No. D- 4091, 4620, 4621, 4829, 4924, 4925, 4926 & 5364 of 2022	2022	M/s System Ltd (Petitioner) VS Hub Ali and Others (Respondent)	D.B.	Order	03-OCT-22	Yes	Non availability of Full Bench of NIRC; held no coercive measures are to be adopted against aggrieved persons till such time their Appeals are decided by the Full Bench	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
251	2023 PLC Lab. 95	Const. P. 4469/2019 (D.B.) Sindh High Court, Karachi	2019	Nestle Pakistan Ltd (Petitioner) VS Full Bench NIRC & Ors (Respondent)	D.B.	Judgement	11-OCT-22	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1285-K/2022 Saeed Ahmed v. Nestle Pakistan Ltd. & others Before Supreme Court of Pakistan	Adjourned [ Petition is made appeal ]
252		Const. P. 7647/2022 (D.B.) Sindh High Court, Karachi; attached cases: CP No. D- 7648 of 2022	2022	M/s Junaid Trader & Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	24-FEB-23	Yes	Petition not maintainable against assessment proceedings.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
253		Const. P. 699/2013 (D.B.) Sindh High Court, Karachi	2013	Nisar Raja (Petitioner) VS Province of Sindh & others (Respondent)	D.B.	Order	02-FEB-23	Yes	mere pendency of representation seeking exemption does not entitle petitioner to seek provisional release under Section 81 of the Customs Act	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
254		I.T.R.A 28/2020 (D.B.) Sindh High Court, Karachi	2020	M/S. TELENOR MICRO FINANCE BANK LTD. (Applicant) VS THE COMMISSIONER INLAND REVENUE (Respondent)	D.B.	Order	17-MAY-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)
255		Const. P. 6400/2022 (D.B.) Sindh High Court, Karachi; attached cases: CP No. D- 6870 of 2022	2022	Aaimr Hussain (Petitioner) VS The Accountability Court VI and Others (Respondent)	D.B.	Order	14-NOV-22	Yes	Bail granted to the accused after transfer of case by Accountability Court to District Judge East and no Court has taken cognizance.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
256		Spl. Cus. Ref. A. 220/2022 (D.B.) Sindh High Court, Karachi; attached cases: Spl. Cus. Ref. A. Nos. 221/2022 , 222/2022 , 225/2022, 227/2022 , 233/2022 , 234/2022 , 235/2022 , 236/2022 , 237/2022 , 238/2022 , 239/2022, 244/2022, 245/2022, 246/2022 , 247/2022, 248/2022 , 249/2022	2022	The Collector of Customs, Karachi (Applicant) VS M/s. Raz Textile, Karachi (Respondent)	D.B.	Judgement	17-MAR-23	Yes	Valuation of goods; section 25 of the Customs Act; determination in a sequential order; 25(7); deductive value method how to be applied guidelines	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal	C.P.736-K/2023 M/s. Raz Textile Karachi v. The Collectors of Customs Karachi Before Supreme Court of Pakistan	Pending
257		Const. P. 34/1995 (D.B.) Sindh High Court, Karachi; attached cases: CP Nos. D- 2659 of 1994 & D- 81 of 1995	1995	M/S. F.M.Y Industries Ltd (Petitioner) VS Federal Government of Pakistan & Others (Respondent)	D.B.	Judgement	08-MAR-23	Yes	Import Licence Fee is payable even if no licence was being issued in terms of Import Fee Order 1993	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
258		I.T.R.A 973/2008 (D.B.) Sindh High Court, Karachi	2008	Commissioner (Legal Division) (Applicant) VS State Life Insurance Corp. (Respondent)	D.B.	Judgement	31-MAR-23	Yes	Section 65 of 1979 Ordinance, which is in relation to additional assessment, provides that no proceedings thereunder i.e. subsection (1) of Section 65 shall be initiated unless definite information has come into the possession of (Deputy Commissioner) and he has obtained a previous approval of the Inspecting (Additional Commissioner) of the Income Tax in writing to do so. Subsection (3) of Section 65 further reiterated that notice under subsection (1) in respect of any income year may be issued within ten years of assessment year in which total income of the said year was first assessable.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
259		R.A (Civil Revision) 315/2021 (S.B.) Sindh High Court, Circuit at Hyderabad	2021	Sharif Polani (Applicant) VS Sindh Industrial Trading Estate Ltd & others (Respondent)	S.B.	Order	13-DEC-23	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
260	2020 CLC 117, 2019 SBLR Sindh 709	Const. P. 1264/2018 (D.B.) Sindh High Court, Karachi	2018	Master Motor Corp. (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.447-K/2019 Master Motor Corporation (Pvt.) Ltd. v. Federation of Pakistan and others Before Supreme Court of Pakistan	Disposed Dismissed
261	2019 PTD 1702	Const. P. 3355/2018 (D.B.) Sindh High Court, Karachi	2018	Jehanzeb and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	13-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.345-K/2019 Federation of Pakistan and another v. Jehanzeb and others Before Supreme Court of Pakistan	Disposed Disposed of
262	2019 MLD 1849	Const. P. 398/2019 (D.B.) Sindh High Court, Karachi	2019	Pfizer Pakistan Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	16-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1510/2019 Pfizer Pakistan (Pvt) Ltd, Karachi v. Federation of Pakistan thr. the Secretary M/o National Health and Services, Rugulation & Coordination, Islamabad & others Before Supreme Court of Pakistan	Disposed Dismissed as Withdrawn
263	2019 PTD 1463, 2020 TAX 436	I.T.R.A 198/2011 (D.B.) Sindh High Court, Karachi	2011	Pakistan Mercantile Exchange (Applicant) VS Comm, Inland Revenue Zon-1 (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
264	2020 CLC 117, 2019 SBLR Sindh 709	Const. P. 3552/2017 (D.B.) Sindh High Court, Karachi	2017	Master Motor Corp. (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.446-K/2019 Master Motor Corporation (Pvt.) Ltd. v. Federation of Pakistan and others Before Supreme Court of Pakistan	Disposed Dismissed
265	2019 CLD 713	I. A 60/2015 (D.B.) Sindh High Court, Karachi	2015	M/s. P. M. Packages & others (Appellant) VS Silk Bank Ltd. (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
266	2019 CLC 1979, 2019 CLD 1267	H.C.A 86/2013 (D.B.) Sindh High Court, Karachi	2013	United Mobile and Others (Appellant) VS Abdul Rauf Essa and another (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.438-K/2019 Abdul Rauf Essa v. M/s United Mobile and others Before Supreme Court of Pakistan	Pending Adjourned, Refix before 3 HJJs (-) Justice Munib Akhtar
267	2020 MLD 185	Const. P. 881/2019 (D.B.) Sindh High Court, Karachi	2019	Otsuka Pakistan Ltd (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
268	2019 CLC Note 58	Civil Revision 59/2016 (S.B.) Sindh High Court, Circuit at Larkana	2016	Dr. Bhagwandas & Others (Applicant) VS Mashooq Ali Jatoi & Others (Respondent)	S.B.	Order	18-SEP-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
269	2019 SBLR 563	Const. P. 3343/2017 (D.B.) Sindh High Court, Karachi	2017	Sumaira Izhar (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.234-K/2019 Adnan-ul-Arabi v. Sumaira Izhar, General Secy: Education Foundation and others Before Supreme Court of Pakistan	Disposed Dismissed for Non-Prosecution
270	2019 PLD Sindh 235, 2019 CLD 242	H.C.A 15/2012 (D.B.) Sindh High Court, Karachi	2012	Securities & Exchange Commission of Pakistan (Appellant) VS Adnan Faisal & Ors. (Respondent)	D.B.	Judgement	02-AUG-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
271		Const. P. 953/2016 (S.B.) Sindh High Court, Circuit at Hyderabad	2016	Abdul Kareem (Petitioner) VS Province of Sindh & ors (Respondent)	S.B.	Order	22-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
272	2019 PLD 47, 2018 SBLR 1367	Const. P. 1054/2018 (D.B.) Sindh High Court, Karachi	2018	Ishrat Ali Lohar (Petitioner) VS Federation of Pakistan and Others (Respondent)	D.B.	Judgement	23-APR-18	Yes		Hon'ble Mr. Justice Agha Faisal, Hon'ble Mr. Justice Munib Akhtar
273	2019 CLD 395	I. A 3/2013 (D.B.) Sindh High Court, Circuit at Larkana	2013	Soofi Rice Mills & Others (Appellant) VS N.B.P & Others (Respondent)	D.B.	Judgement	26-SEP-18	Yes		Hon'ble Mr. Justice Zafar Ahmed Rajput, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.4495/2018 Sofi Rice Mills, Larkana & others v. National Bank of Pakstan thr. its Manager Branch at Rato Dero, Larkana,C.A.318/2020 Sofi Rice Mills, Larkana & others v. National Bank of Pakstan thr. its Manager Branch at Rato Dero, Larkana Before Supreme Court of Pakistan	Disposed Leave Granted,Pending
274	2018 CLD 1478	H.C.A 188/2018 (D.B.) Sindh High Court, Karachi	2018	Mohammad Jameel (Appellant) VS ERIDANIA (SUISSE) SA & others (Respondent)	D.B.	Judgement	22-JUN-18	Yes		Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.949-K/2018 Muhammad Jameel v. Eridania (Suissee) SA and others Before Supreme Court of Pakistan	Disposed Dismissed
275	2020 YLR 1799	I. A 113/2017 (D.B.) Sindh High Court, Karachi	2017	Province of Sindh & another (Appellant) VS Abdul Raheem Khan (Late) & Others (Respondent)	D.B.	Judgement	03-SEP-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
276	2021 MLD 478	Const. P. 7988/2018 (D.B.) Sindh High Court, Karachi	2018	Nadeem Mumtaz Baig (Petitioner) VS Sindh Food Authority and Ors (Respondent)	D.B.	Judgement	04-OCT-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
277	2019 SBLR Sindh 2348	Const. P. 5998/2019 (D.B.) Sindh High Court, Karachi	2019	Hassan Raza (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	26-SEP-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
278	2021 PLD Sindh 113	Const. P. 5954/2016 (D.B.) Sindh High Court, Karachi	2016	Cosmic Resources (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.42-K/2020 M/s Cosmic Resources (Pvt) Ltd. thr. its Director Muhammad Asad Iqbal v. Govt. of Sindh and others Before Supreme Court of Pakistan	Disposed Dismissed
279		Const. P. 6006/2018 (D.B.) Sindh High Court, Karachi	2018	Pak Sarzameen Party (PSP) (Petitioner) VS Election Commission of Pakistan and Ors (Respondent)	D.B.	Order	21-SEP-20	Yes		Hon'ble Mr. Justice Yousuf Ali Sayeed, Hon'ble Mr. Justice Agha Faisal(Author)
280		Const. P. 5612/2019 (D.B.) Sindh High Court, Karachi	2019	Health (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.843/2020 Healthek (Pvt) Ltd, Karachi v. Federation of Pakistan thr. its Secretary M/o Health Services, Regulation and Coordination, Islamabad & others Before Supreme Court of Pakistan	Disposed Dismissed
281	2021 PTD 104	Const. P. 1650/2020 (D.B.) Sindh High Court, Karachi	2020	Gas & Oil PakistanLtd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	29-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
282	2022 PTD 875	Const. P. 3240/2020 (D.B.) Sindh High Court, Karachi	2020	Shoe Planet Pvt Ltd (Petitioner) VS The Collector of Custom and Ors (Respondent)	D.B.	Judgement	16-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
283	2021 PTD 867	Const. P. 4793/2020 (D.B.) Sindh High Court, Karachi	2020	Kashif Feroz (Petitioner) VS Fed. of Pakistan & Others (Respondent)	D.B.	Order	10-DEC-20	Yes	Implementation petitions.	Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author), Hon'ble Mr. Justice Agha Faisal(Author)
284		Const. P. 1916/2016 (D.B.) Sindh High Court, Karachi	2016	M/s Continental Biscuit (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	04-JAN-21	Yes	Input Tax adjustment denied pursuant to section 8(1)(h) & (i). Held-yes-Petition dismissed.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
285		Spl. Cus. Ref. A. 446/2019 (D.B.) Sindh High Court, Karachi	2019	Director Directorate I&I-FBR (Applicant) VS M/s. Muhammad Bilal (Respondent)	D.B.	Order	04-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
286		Spl. Cus. Ref. A. 540/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s Malik Traders Group (Respondent)	D.B.	Order	20-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
287		Spl. Cus. Ref. A. 96/2019 (D.B.) Sindh High Court, Karachi	2019	Director DG I & I (Customs) (Applicant) VS M/s. Awais & others (Respondent)	D.B.	Order	21-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.29-K/2022 The Collector of Customs v. M/s.Zamzama Ceramcs Centre Before Supreme Court of Pakistan	Disposed Dismissed
288		Spl. Cus. Ref. A. 527/2020 (D.B.) Sindh High Court, Karachi	2020	Director Customs Valuation (Applicant) VS M/s Usman Traders (Respondent)	D.B.	Order	27-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
289	2021 SBLR Sindh 859	Const. P. 190/2011 (D.B.) Sindh High Court, Karachi	2011	Pakistan Mobile Communication Ltd.,(MOBILINK) (Petitioner) VS Province of Sindh & Ors. (Respondent)	D.B.	Judgement	22-DEC-20	Yes	Stamp duty.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
290		Const. P. 1080/2020 (D.B.) Sindh High Court, Karachi	2020	M/s U & I Garments Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	03-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
291		Const. P. 3617/2013 (D.B.) Sindh High Court, Karachi	2013	M/s Chevron Pakistan Ltd (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Order	10-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.151-K/2021 Commissiner Inland Revenue v. M/s. Chevron Pakistan Ltd & another,C.A.96-K/2022 Commissiner Inland Revenue v. M/s. Chevron Pakistan Ltd & another Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed,Disposed
292		Const. P. 1465/2021 (D.B.) Sindh High Court, Karachi	2021	Ahmed and Kamran Traders Pvt Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	12-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1396/2021 Ahmed & Kamran Traders (Private) Limited, Islamabad v. Federation of Pakistan through the Secretary Ministry of Finance Federal Secretariat Islamabad and others,C.A.1416/2021 Ahmed & Kamran Traders (Private) Limited, Islamabad v. Federation of Pakistan through the Secretary Ministry of Finance Federal Secretariat Islamabad and others Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed,Disposed
293		Spl. Cus. Ref. A. 243/2012 (D.B.) Sindh High Court, Karachi	2012	Collector of Customs. (Applicant) VS Paramount Enterprises. (Respondent)	D.B.	Order	07-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
294	2022 PTD 634, 2021 SBLR Sindh 2408	Const. P. 8642/2017 (D.B.) Sindh High Court, Karachi	2017	Govind Ram (Petitioner) VS Fed. of Pakitan and Ors (Respondent)	D.B.	Order	17-SEP-21	Yes	The powers primarily were exercised under Section 176(1)(b) of Income Tax Ordinance, whereas investigation undertaken in terms of Section 9(1) of Anti-Money Laundering Act, 2010 by the investigating officer could commence, provided that the investigating officer acted, not later than seven days from the date of order of attachment made under sub-section (1) of section 8 or, seizure of property under section 14 or section 15, on service of a notice of thirty days on the person concerned which may also be an assessee, however, no such pre-qualification exists. We are therefore, of the view that unexplained amount which came in and went out of the account, could be inquired about and an explanation could be sought but until and unless an explanation is forwarded by the assesse to the dissatisfaction of the officer concerned, it is inconceivable at the said premature stage that it was laundered money which is defined under Anti-Money Laundering Act, 2010. Any amount which is not accounted or not considered as taxable amount not necessarily be the laundered money having meaning under AMLA-2010.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
295		Const. P. 8836/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Digicom Trading (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	19-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
296		Const. P. 1546/2021 (D.B.) Sindh High Court, Karachi	2021	Mst. Bilquees Khalid (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
297		Spl. Cus. Ref. A. 471/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Victory Pipe Industries (Pvt) Ltd, Islamabad. (Respondent)	D.B.	Order	08-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.782-K/2021 The Collector of Customs v. M/s. Victory Pipe Industries (Pvt) Ltd.,C.A.3289/2022 The Collector of Customs v. M/s. Victory Pipe Industries (Pvt) Ltd. Before Supreme Court of Pakistan	Disposed Leave Granted,Pending
298		Spl. Cus. Ref. A. 409/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Sajid Plastic Factory & another (Respondent)	D.B.	Order	10-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.595-K/2021 The Collector Customs v. M/s. Sajid Plastic Factory Before Supreme Court of Pakistan	Disposed Dismissed
299		Spl. Cus. Ref. A. 852/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Osaka Electronic & Industries Co. (Respondent)	D.B.	Judgement	26-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
300		Spl. Cus. Ref. A. 211/2017 (D.B.) Sindh High Court, Karachi	2017	Director General Customs Valuation (Applicant) VS M/s. Carewell Traders (Respondent)	D.B.	Order	31-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
301		Spl. Cus. Ref. A. 342/2013 (D.B.) Sindh High Court, Karachi	2013	Collector of Customs (Applicant) VS M/s. National Feed Ltd. & another (Respondent)	D.B.	Order	01-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.634-K/2021 The Collector of Customs v. M/s. National Feeds Limited & another Before Supreme Court of Pakistan	Disposed Dismissed
302		Election Appeal 5/2021 (S.B.) Sindh High Court, Karachi	2021	Tufail Ahmed (Appellant) VS Dr. Shahab Imam & Another (Respondent)	S.B.	Judgement	22-FEB-21	Yes	Senate Election; Technocrat seat; nomination upheld.	Hon'ble Mr. Justice Agha Faisal(Author)
303		Const. P. 3009/2010 (D.B.) Sindh High Court, Karachi	2010	Shaikh Pipe Mills & Others (Petitioner) VS Fed of Pakistan & Others (Respondent)	D.B.	Judgement	29-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.775-K/2021 Model Customs Collectorate v. M/s. Shaikh Pipe Mills & others Before Supreme Court of Pakistan	Disposed Dismissed
304		Spl. Cus. Ref. A. 451/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. Allied Engineering & Services Ltd. (Respondent)	D.B.	Order	30-AUG-21	Yes		Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
305	2022 PLC (CS) 687	Const. P. 5269/2019 (D.B.) Sindh High Court, Karachi	2019	Ghulam Murtaza (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	13-DEC-21	Yes	It has already been admitted before us that the petitioners claim is in respect of unpaid salary and its implication on post retirement dues. Such a claim has been found by the superior courts to be a cause of action of a recurring nature. Even otherwise, the law of limitation envisages exclusion of time expended in bona fide proceedings before a court devoid of primary jurisdiction. We are sanguine that any learned civil court of competent jurisdiction would consider the issue of limitation guided by the principles illumined by the superior courts and would never endeavor to non-suit a supplicant if the same would prima facie perpetuate injustice.	Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)
306		Const. P. 6736/2020 (D.B.) Sindh High Court, Karachi	2020	Imtaiz Ahmed (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	15-DEC-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.209/2022 Civil Aviation Authority, CAA, Headquarters, Terminal No.1, Jinnah International Airport, Karachi and others v. Imtiaz Ahmed and another Before Supreme Court of Pakistan	Pending Adjourned. Club with CP 1661-1662/20
307		Const. P. 5833/2021 (D.B.) Sindh High Court, Karachi	2021	Muhammad Aslam (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	22-DEC-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)
308		Spl. Cus. Ref. A. 222/2012 (D.B.) Sindh High Court, Karachi	2012	Faiz Chemical Industries (Applicant) VS Collector of Customs (Respondent)	D.B.	Order	15-APR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)
309		Const. P. 4428/2016 (D.B.) Sindh High Court, Karachi	2016	Ali Akbar Narejo (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Order	31-OCT-22	Yes	Termination from service pursuant to involvement in a criminal case; acquittal thereafter; entitled for reinstatement if no other disciplinary proceeding initiated.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1419-K/2022 The Chief Executive Officer, Pakistan Steel Mills & others v. Mr. Ali Akber Narejo & others Before Supreme Court of Pakistan	Pending
310		Const. P. 1612/2022 (D.B.) Sindh High Court, Karachi; attached cases: Constitution Petition No. D-1357 of 2022 Constitution Petition No. D-1275 of 2022 Constitution Petition No. D-1356 of 2022	2022	Ghulam Shabbir and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	23-NOV-22	Yes	Petition of a civil servant in respect of his posting; not maintainable, whereas, pursuant to Section 10 of the Civil Servant Act, 1973, a Civil Servant cannot claim any specific posting or assignment while discharging his duties.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.638/2023 Ghulam Shabbir and others v. Federation of Pakistan through Secretary Revenue Division/Chairman FBR, Islamabad and others Before Supreme Court of Pakistan	Pending Adjourned
311		Const. P. 1320/2017 (D.B.) Sindh High Court, Karachi	2017	M/s Karachi Shipyard & Engineering Work Ltd (Petitioner) VS SLAT and Ors (Respondent)	D.B.	Order	22-NOV-22	Yes	The law provides a time period of three months for a worker to bring his grievance to light, from the date of accrual of cause. In the present facts the cause was brought to light well beyond the limitation period and this fact has not been controverted in the Impugned Judgment. In view hereof, we are constrained to observe that the learned Tribunal erred in disregarding the applicable law of limitation.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.36-K/2023 Syed Rehman Ahmed Zaidi v. M/s. Karachi Shipyard & Engineering Work Ltd. through its Managing Director & others Before Supreme Court of Pakistan	Pending
312		Cr.Acctt..Acq. A. 2/2021 (D.B.) Sindh High Court, Karachi	2021	THE STATE THROUGH CHAIRMAIN NAB (Appellant) VS RAI TALAT MAQBOOL AHMED & ORS (Respondent)	D.B.	Order	16-AUG-22	Yes	It is further settled that acquittal carries with it double presumption of innocence; it is reversed only when found blatantly perverse, resting upon fringes of impossibility and resulting into miscarriage of justice. It cannot be set aside merely on the possibility of a contra view. A judgment of acquittal should not be interjected until findings are perverse, arbitrary, foolish, artificial, speculative and ridiculous. Interference in a judgment of acquittal is rare and the prosecution must show that there are glaring errors of law and fact committed by the Court in arriving at the decision, which would result into grave miscarriage of justice; the acquittal judgment is perfunctory or wholly artificial or a shocking conclusion has been drawn.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
313		Cr.Acctt..Acq. A. 10/2015 (D.B.) Sindh High Court, Karachi	2015	THE STATE THROUGH CHAIRMAN NAB (Appellant) VS WASIF SHAH & ANOTHER (Respondent)	D.B.	Order	31-AUG-22	Yes	Time barred criminal acquittal appeals.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
314		I. A 107/2018 (D.B.) Sindh High Court, Karachi	2018	Abdul Mujeeb (Appellant) VS Sami-ur-Rehman Rajput & another (Respondent)	D.B.	Order	13-OCT-22	Yes	A mere acquittal in a criminal case registered under section 489F for dishonoring of cheque, in absence of any other evidence and reasons does not absolve civil liability and a judgment under ORder 37 CPC cannot be set-aside on this ground.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
315		Const. P. 1357/2022 (D.B.) Sindh High Court, Karachi; attached cases: Constitution Petition No. D-1275 of 2022 Constitution Petition No. D-1356 of 2022 Constitution Petition No. D-1612 of 2022	2022	Altaf Hussain Khuhro & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	23-NOV-22	Yes	Petition of a civil servant in respect of his posting; not maintainable, whereas, pursuant to Section 10 of the Civil Servant Act, 1973, a Civil Servant cannot claim any specific posting or assignment while discharging his duties.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
316		Const. P. 7446/2021 (D.B.) Sindh High Court, Karachi	2021	Nayer Bari (Petitioner) VS The Chairman NAB and Others (Respondent)	D.B.	Order	21-SEP-22	Yes	Seized articles handed over to an accused after promulgation of NRO; Held. must be returned to prosecution after NRO was declared as ultra vires;	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
317		Const. P. 5178/2022 (D.B.) Sindh High Court, Karachi	2022	Muhammad Imran Mehmood and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	20-OCT-22	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
318		Suit 799/2018 (S.B.) Sindh High Court, Karachi	2018	Ms. Ambreen Bashir & Others. (Plaintiff) VS Province of Sindh & Others. (Defendant)	S.B.	Order	28-FEB-24	Yes	Injunction; restraining operation of a private school on residential property.	Hon'ble Mr. Justice Agha Faisal(Author)
319	2018 YLR 2003	Const. P. 819/2015 (S.B.) Sindh High Court, Circuit at Hyderabad	2015	Ghulam Murtaza (Petitioner) VS Mst Khursheed Lubna & others (Respondent)	S.B.	Order	27-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
320	2020 PLD Sindh 88	Const. P. 6967/2017 (D.B.) Sindh High Court, Karachi	2017	Talha Nasir and Ors (Petitioner) VS P.M.D.C and Ors (Respondent)	D.B.	Judgement	23-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
321	2019 CLD 808	I. A 14/2015 (D.B.) Sindh High Court, Karachi	2015	Nazli Hilal Rizvi (Appellant) VS Bank Al-Falah Ltd. & others (Respondent)	D.B.	Judgement	13-MAR-19	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.381-K/2019 Nazli Hilal Rizvi v. Bank Al-Falah Ltd. and others Before Supreme Court of Pakistan	Disposed Dismissed
322	2019 MLD 249	H.C.A 173/2016 (D.B.) Sindh High Court, Karachi	2016	Mehmood Khan Mahar (Appellant) VS Qamar Hussain Puri and others (Respondent)	D.B.	Order	10-JUL-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal
323	2019 YLR 1167	H.C.A 333/2016 (D.B.) Sindh High Court, Karachi	2016	Delhi Mercantile Muslim Cooperative Housing Society Limited Karachi (Appellant) VS Alamgir Welfare Trust International and another (Respondent)	D.B.	Judgement	10-JUL-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal
324	2020 CLD 110	Const. P. 8542/2018 (D.B.) Sindh High Court, Karachi	2018	Sukkur Beverages (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
325	2020 CLC 822, 2020 CLD 548, 2019 SBLR Sindh 1966	Const. P. 2819/2016 (D.B.) Sindh High Court, Karachi	2016	Faysal Bank Ltd (Petitioner) VS Banking Mohtasib of Pakistan and Ors (Respondent)	D.B.	Judgement	26-JUN-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.A.538/2020 M/s Faysal Bank Limited v. Federation of Pakistan and others,C.P.489-K/2019 M/s Faysal Bank Limited v. Federation of Pakistan and others Before Supreme Court of Pakistan	Pending Adjourned.to be heard a/w CP5354-5356/20,Disposed Leave Granted.to be fixed after 4 weeks a/w C.As.1386/2018 etc
326	2020 MLD 357	Const. P. 507/2019 (D.B.) Sindh High Court, Karachi	2019	D.U.H.S & Ors (Petitioner) VS Fed. of Pakistan and Others\ (Respondent)	D.B.	Judgement	07-MAR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
327	2019 YLR 2561, 2019 SBLR Sindh 2158	Const. P. 4479/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Universal Brothers (Pvt) Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.696/2019 Federation of Pakistan thr. Secretary, M/o Religious Affairs & Interfaith Harmony & others v. M/s Universal Brothers (Pvt) Ltd, Karachi & another Before Supreme Court of Pakistan	Disposed Disposed of
328		Const. P. 3338/2016 (D.B.) Sindh High Court, Karachi	2016	Farhan Ali (Petitioner) VS Govt. of Pakistan and Ors (Respondent)	D.B.	Judgement	31-OCT-18	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar, Hon'ble Mr. Justice Agha Faisal(Author)
329	2019 CLC 1173	Election Appeal 1/2018 (S.B.) Sindh High Court, Circuit at Hyderabad	2018	Ghulam Muhammad (Appellant) VS Election Commission Of Pakistan and Other (Respondent)	S.B.	Order	12-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
330	2021 MLD 433	I. A 88/2017 (D.B.) Sindh High Court, Karachi	2017	Mohammad Shahid Murtaza (Appellant) VS Warid Telcom Pvt Ltd. & others (Respondent)	D.B.	Judgement	04-OCT-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
331		I. A 203/2017 (D.B.) Sindh High Court, Karachi	2017	Sheikh Adeel Imtiaz (Appellant) VS Faysal Bank Limited & Others (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.613/2020 Sheikh Adeel Imtiaz v. Faysal Bank Ltd, Karachi & others Before Supreme Court of Pakistan	Disposed Dismissed
332	2021 PLD Pesh. Note 1, 2021 SBLR Sindh Note 77	I. A 76/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Ahmed Siddiqui & another (Appellant) VS Abdul Abid Advocate & another (Respondent)	D.B.	Judgement	30-JUL-20	Yes		Hon'ble Mr. Justice Muhammad Ali Mazhar(Author), Hon'ble Mr. Justice Agha Faisal
333	2020 SBLR Sindh 156	Const. P. 1412/2015 (D.B.) Sindh High Court, Karachi	2015	Sajjad Hussain and Ors (Petitioner) VS Province of Sindh and Ors (Respondent)	D.B.	Judgement	15-AUG-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
334		Spl. Cus. Ref. A. 191/2012 (D.B.) Sindh High Court, Karachi	2012	Dastagir Engineering (Applicant) VS Collector Customs (Appeal )& another. (Respondent)	D.B.	Order	15-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
335	2021 SBLR Sindh Note 579	Const. P. 7255/2017 (D.B.) Sindh High Court, Karachi	2017	Byco Petroleum Pakistan Ltd (Petitioner) VS Pakistan and Others (Respondent)	D.B.	Order	16-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
336		Spl. Cus. Ref. A. 411/2011 (D.B.) Sindh High Court, Karachi	2011	Allied Industries Hub (Pvt) Ltd (Applicant) VS Collector of Customs (Respondent)	D.B.	Order	11-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
337		Spl. Cus. Ref. A. 638/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs (Applicant) VS M/s. Junaid Enterprises (Respondent)	D.B.	Order	24-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
338		Const. P. 5382/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Olympia Trading Co. (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	19-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
339		Spl. Cus. Ref. A. 9/2015 (D.B.) Sindh High Court, Karachi	2015	National Logistics Cell (Applicant) VS The Collector of Customs & another (Respondent)	D.B.	Order	24-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1600/2021 National Logistics Cell, Government of Pakistan, HQ NLC, Karachi v. The Collector of Customs Model Customs Collectorate, Port Muhammad Bin Qasim, Karachi and another,C.A.800/2022 National Logistics Cell, Government of Pakistan, HQ NLC, Karachi v. The Collector of Customs Model Customs Collectorate, Port Muhammad Bin Qasim, Karachi and another Before Supreme Court of Pakistan	Disposed Converted into Appeal and Allowed and Remanded,Disposed
340		Const. P. 2983/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Ahsan Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	15-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
341		Spl. Cus. Ref. A. 727/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs (Applicant) VS M/s. Zahid Ali Company (Respondent)	D.B.	Order	04-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
342	2021 CLC Note 666	Suit 2652/2017 (S.B.) Sindh High Court, Karachi	2017	Al-Hassan Tech E Eng SVC (Pvt) Limited. (Plaintiff) VS Federation of Pakistan & Others. (Defendant)	S.B.	Judgement	24-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
343		Const. P. 1330/2016 (D.B.) Sindh High Court, Karachi	2016	BYCO OIL PAKISATN LTD (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Order	20-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
344		Spl. Cus. Ref. A. 279/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Astrontech Inc. (Respondent)	D.B.	Order	20-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
345	2021 MLD 241	Suit 1114/2013 (S.B.) Sindh High Court, Karachi	2013	Zeeshan Pervaiz. (Plaintiff) VS Muhammad Nasir. (Defendant)	S.B.	Judgement	31-AUG-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
346		Spl. Cus. Ref. A. 284/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. M.M. Flour Mills (Pvt) Ltd. & another (Respondent)	D.B.	Order	29-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
347		Spl. Cus. Ref. A. 156/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. S. Najmuddin Ahmed & Co. (Respondent)	D.B.	Order	03-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
348		Spl. Cus. Ref. A. 176/2013 (D.B.) Sindh High Court, Karachi	2013	The Deputy Collector of Customs (Applicant) VS M/s. Pakistan Office Product (Respondent)	D.B.	Order	01-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
349		Const. P. 3520/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Abbas Engineering Ind Ltd and Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	03-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
350	2020 PTD 2052	Const. P. 3541/2017 (D.B.) Sindh High Court, Karachi	2017	Unilever Paksitan Ltd (Petitioner) VS Pakistan and Os (Respondent)	D.B.	Judgement	14-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
351		Const. P. 5220/2017 (D.B.) Sindh High Court, Karachi	2017	Sami Pharmaceuticals (Pvt) Ltd (Petitioner) VS Province Of Sindh & Ors (Respondent)	D.B.	Judgement	02-JAN-21	Yes	Tag line Dispute regarding value of supply of services of labor and manpower under heading 9829.0000; Held, that under Sindh Sales Tax Act 2011 read with Rule 42(E) of Sindh Sales Tax Rules 2011 such value does not include the amount of salary and wages reimbursed by the recipient of the service and tax is payable only on the service charges component.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
352		Spl. Cus. Ref. A. 512/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. Afeef Trading & Furniture (Respondent)	D.B.	Order	26-OCT-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
353		Spl. Cus. Ref. A. 150/2015 (D.B.) Sindh High Court, Karachi	2015	Collector of Customs (Applicant) VS The Customs Appellate Tribunal Bench-III & another (Respondent)	D.B.	Judgement	01-JUN-21	Yes	Customs:- Amnesty Scheme once granted; no further demand of 1% flood Relief Surcharge can be raised.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
354		Spl. Cus. Ref. A. 148/2020 (D.B.) Sindh High Court, Karachi	2020	Collector of Customs MCC (Applicant) VS Abdul Nasir Shah & another (Respondent)	D.B.	Order	18-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
355		Const. P. 875/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Arif and Others (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	22-APR-24	Yes	Three thousand three hundred and fifty nine petitioners collectively filed these forty eight petitions, requiring this court, in its writ jurisdiction, to judge their individual claims for regularization in Suit Southern Gas Company Limited; premised upon their averment of having rendered contingent / contractual services thereto, though third party companies or otherwise. Petitions dismissed.	Hon'ble Mr. Justice Yousuf Ali Sayeed, Hon'ble Mr. Justice Agha Faisal(Author), Hon'ble Mr. Justice Adnan Iqbal Chaudhry	C.A.1376/2021,C.P.5119/2021,C.P.1092-K/2022,C.P.3914/2022,C.A.3991/2022,C.A.4009/2022 SCP	Disposed Allowed and Remanded,Disposed Leave Granted.impugned judgement is suspended.to be fixed after 3 months,Disposed Converted into Appeal and Allowed and Remanded,Disposed Converted into Appeal and Allowed and Remanded,Disposed ,Disposed
356		I.T.R.A 276/2018 (D.B.) Sindh High Court, Karachi	2018	DR. ZAFAR SAJJAD (Applicant) VS THE COMMISSIONER INLAND REVENUE (Respondent)	D.B.	Judgement	19-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1281-K/2021,C.P.1487-K/2021,C.P.1095-K/2021,C.A.3928/2022,C.A.3789/2022,C.A.3622/2022 SCP	Disposed Leave Granted, Fix in Islamabad.,Disposed Leave Granted, Fix in Islamabad.,Disposed Leave Granted, Fix in Islamabad.,Pending ,Pending ,Pending
357	2021 PTD 2063	Const. P. 5430/2020 (D.B.) Sindh High Court, Karachi	2020	Imad Samad (Petitioner) VS Fed. of Pakistan & Ors (Respondent)	D.B.	Judgement	31-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
358		Spl. Cus. Ref. A. 341/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s Dogar Traders & Others (Respondent)	D.B.	Order	04-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
359	2022 PTD 732, 2021 SBLR Sindh 2391	Const. P. 5674/2020 (D.B.) Sindh High Court, Karachi	2020	M/s Spectrum Enterprises (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	02-SEP-21	Yes	Sub-section 2 of Section 81 caters for a situation when the goods are allowed to be cleared or delivered on the basis of provisional determination, the amount of duty, taxes and charges correctly payable to those goods shall be determined within six months from the date of provisional determination. The time is further extendable provided the officer concerned may in the circumstances of exceptional nature and after recording such situation extends period of final determination, which shall in no case exceeds ninety days.2 Proviso to sub-section 2 provides the calculating mechanism of the period prescribed in subsection 2 of Section 81. Sub-section 3 of Section 81 provides the mechanism on completion of final determination. The amount already paid or guaranteed shall be adjusted against the amount payable on the basis of final determination and difference between the two amounts shall be paid forthwith to or by the importer as the case may be. --Indeed the Explanation in a statute/enactment does form an integral part to the extent of explaining and elaborating meaning of the word in the section3 and the purpose is to explain, clarify, add or subtract something by clarification 4, however, the word provisional assessment is neither used in sub-section 1 nor in sub-section 2. It is sub-section 1 which secured differential amount on provisional determination and not provisional assessment 5. If the interpretation of respondent is accepted then customs would never bother to determine it finally and would enjoy benefit of not doing anything after provisional release. We may observe that the respondent conceded that the cause of delay in final determination is not attributable to the importer.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal	C.P.1606-K/2021 Federal of Pakistan & others v. M/s Spectrum Enterprises Before Supreme Court of Pakistan	Disposed Dismissed
360	2021 PTD 971	Const. P. 4970/2017 (D.B.) Sindh High Court, Karachi	2017	Sapphire Textile Mills Ltd (Petitioner) VS Pakistan and Ors (Respondent)	D.B.	Judgement	30-APR-21	Yes	Section 5A ITO 2001 struck down.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.926-K/2021 The Commissioner Inland Revenue, (Legal) v. Saphire Textile Mills Ltd.,C.A.3387/2022 The Commissioner Inland Revenue, (Legal) v. Saphire Textile Mills Ltd. Before Supreme Court of Pakistan	Disposed Leave Granted, transfered to Islamabad.,Pending
361		Spl. Cus. Ref. A. 502/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. Power Link Petroleum Service & another (Respondent)	D.B.	Order	15-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
362		Spl. Cus. Ref. A. 67/2016 (D.B.) Sindh High Court, Karachi	2016	Collector of Customs (Applicant) VS M/s. Haris Trading Co. (Respondent)	D.B.	Order	07-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
363		H.C.A 259/2019 (D.B.) Sindh High Court, Karachi	2019	M/s. Getz Pharma (Pvt) Ltd. (Appellant) VS Federation of Pakistan & others (Respondent)	D.B.	Judgement	24-DEC-21	Yes	Interpretation of fiscal exemptions. --Entry 105 extends a benefit in respect of raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products. The claim of the appellants / petitioners admittedly does not fall into the prior category and no case has been set forth before us to interfere in the findings of the learned Single Judge, whereby it has been determined that the said claim did not fall within the latter category either. It is observed that while there appears to be no cavil to consider packaging / packing material chargeable to tax per the Act, no case has been made out to consider exemption for the same within the parlance of Entry 105.	Hon'ble Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)	C.P.550/2022 M/s Getz Pharma (Pvt) Limited, Karachi v. Federation of Pakistan through the Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad and others Before Supreme Court of Pakistan	Pending
364		Const. P. 3232/2022 (D.B.) Sindh High Court, Karachi	2022	Qurban Ali Kalhoro (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	14-NOV-22	Yes	Pension of a person convicted of a serious crime can be withheld or withdrawn by the government.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
365		Const. P. 5333/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Umair & Ors (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	22-SEP-22	Yes	It is a general principle of law that in the absence of statutory rules of service a writ petition, in service matters, ought not to be entertained	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
366		Cr.Acctt..Acq. A. 36/2021 (D.B.) Sindh High Court, Karachi; attached cases: Cr. Accountability Acquittal Appeal No. 37 of 2021	2021	THE NAB (Appellant) VS SHAHID HUSSAIN S/O ABID HUSSAIN (Respondent)	D.B.	Judgement	17-OCT-22	Yes	Acquittal carries with it a higher presumption of innocence; and must not be interfered with as a matter of routine.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
367		Const. P. 5842/2022 (D.B.) Sindh High Court, Karachi; attached cases: C.P. No. D-5667, 5669, 5670, 5671, 5843 to 5858, 5864 to 5878, 5908, 5909, 5915 to 5918, 6099, 6100, 6129, 6171, 6172, 6211, 6213, 6223, 6232, 6233, 6234, 6260, 6360, 6419 to 6423, 6445, 6451, 6455, 6470 to 6474, 6482, 6483, 6486, 6490 to 6494, 6521, 6522, 6574, 6576, 6577, 6578, 6579, 6580, 6582, 6591, 6592, 6602, 6619, 6635, 6636, 6637, 6638, 6670, 6709, 6733, 6734, 6738, 6754, 6756, 6791, 6822, 6940, 6941, 6942, 6970, 6973, 7000, 7005, 7024, 7036, 7043, 7104, 7113, 7123, 7140, 7144, 7152, 7195, 7198, 7200, 7201, 7241, 7283, 7289, 7292, 7294, 7311, 7320, 7322, 7339, 7373, 7387, 7388, 7396, 7446, 7447, 7476, 7493, 7512, 7526, 7539, 7571, 7572, 7573, 7576, 7577, 75782, 7593, 7607, 7612, 7613, 7640, 7652, 7684, 7685, 7800, 7829, 7836, 7837, 7838, 7839 & 7840 of 2022	2022	Shell Pakistan Ltd (Petitioner) VS Pakistan & Others (Respondent)	D.B.	Order	22-DEC-22	Yes	Section 4C Income Tax Ordinance 2001	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.220-K/2023,C.P.221-K/2023,C.P.222-K/2023,C.P.223-K/2023,C.P.224-K/2023,C.P.227-K/2023,C.P.228-K/2023,C.P.230-K/2023,C.P.L.A.126-K/2023,C.P.229-K/2023,C.P.226-K/2023,C.P.225-K/2023 SCP	Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending ,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi
368		Spl. Cus. Ref. A. 512/2022 (D.B.) Sindh High Court, Karachi	2022	The Collector of Customs, Karachi (Applicant) VS Abdul Razzaq and another (Respondent)	D.B.	Order	12-JAN-23	Yes	Smuggled goods are liable to outright confiscation and cannot be released on payment of redemption fine under Section 181 of the Customs Act, 1969	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.439-K/2023 Abdul Razzak v. The Collector of Custom & another Before Supreme Court of Pakistan	Pending
369		Const. P. 3971/2022 (D.B.) Sindh High Court, Karachi	2022	Senator Khalida Ateeb (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	16-FEB-23	Yes	Public interest litigation.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.823-K/2023 Senator Khalida Ateeb v. The Province of Sindh through its Chief Secretary Govt. of Sindh & others Before Supreme Court of Pakistan	Pending
370		Cr.Acctt.A 9/2015 (D.B.) Sindh High Court, Karachi; attached cases: Cr. Accountability Appeal No. 30/2015	2015	SYED ALI NAWAZ SHAH & 02 OTHERS (Appellant) VS THE STATE (Respondent)	D.B.	Judgement	13-SEP-22	Yes	Article 47 of the Qanoon e Shahadat Order 1984; how to record evidence in a subsequent case. Earlier evidence cannot be considered if it is recorded in violation of Article 47 ibid.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
371		Const. P. 5593/2020 (D.B.) Sindh High Court, Karachi	2020	Shahbaz Ali (Petitioner) VS Chairman S.L.A.T & Ors (Respondent)	D.B.	Order	29-AUG-22	Yes	Constitutional Petition against an interim order of a Labour Court or Labour Appellate Tribunal. HELD Not maintainable	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
372		Cr.Acctt..Acq. A. 15/2011 (D.B.) Sindh High Court, Karachi	2011	The State (Appellant) VS Begum Salma Ahmed (Respondent)	D.B.	Judgement	12-SEP-22	Yes	In matters of acquittal after a full fledged trial, a double presumption of innocence is involved, and cannot be interfered with ordinarily.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
373		Const. P. 1372/2018 (D.B.) Sindh High Court, Karachi; attached cases: Spl. Cus. Ref. A. 125/2008, Spl. Cus. Ref. A. 242/2008, Spl. Cus. Ref. A. 243/2008, Spl. Cus. Ref. A. 287/2014, Spl. Cus. Ref. A. 288/2014, Spl. Cus. Ref. A. 289/2014, Const. P. 1410/2018, Const. P. 1665/2020, Const. P. 3593/2021, Const. P. 4807/2021, Const. P. 4808/2021, Const. P. 7372/2021, Const. P. 56/2022 , Const. P. 868/2022	2018	Indus Motors Co. Ltd (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	17-JUL-23	Yes	Transactional value of Goods; addition of Royalty in such Value under Section 25(2) (d) & (e) of the Customs Act 1969 ; HELD; No	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
374		Suit 244/2023 (S.B.) Sindh High Court, Karachi	2023	BASHAM BALOCH & OTHERS (Plaintiff) VS PROVINCE OF SINDH & OTHERS (Defendant)	S.B.	Judgement	27-FEB-24	Yes	Rejection of plaint.	Hon'ble Mr. Justice Agha Faisal(Author)
375		Cr.Acctt.A 13/2012 (D.B.) Sindh High Court, Karachi	2012	Muhammad Akbar Zardari & others (Appellant) VS The State (Respondent)	D.B.	Judgement	14-SEP-22	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
376		Cr.Bail 986/2018 (D.B.) Sindh High Court, Karachi	2018	Muhammad Nasir & Others (Applicant) VS The State (Respondent)	D.B.	Order	18-JUL-18	Yes		Hon'ble Mr. Justice Agha Faisal, Hon'ble Mr. Justice Abdul Rasool Memon(Author)
377	2019 CLC 170	Const. P. 326/2017 (D.B.) Sindh High Court, Karachi	2017	Azizullah Khan Afridi (Petitioner) VS The Province of Sindh and others (Respondent)	D.B.	Judgement	29-MAR-18	Yes		Hon'ble Mr. Justice Agha Faisal, Hon'ble Mr. Justice Munib Akhtar
378	2019 YLR 839	Cr.Misc. 210/2017 (S.B.) Sindh High Court, Circuit at Hyderabad	2017	muhammad anwar qureshi (Applicant) VS muhammad ayoob & others (Respondent)	S.B.	Order	20-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
379	2020 CLC 410	Const. P. 8172/2017 (D.B.) Sindh High Court, Karachi	2017	E-Movers (Pvt.) Limited (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	12-FEB-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.280-K/2019 Federation of Pakistan and another v. E-Movers (Pvt) Ltd and another Before Supreme Court of Pakistan	Disposed Dismissed
380	2020 CLC 785	H.C.A 137/2019 (D.B.) Sindh High Court, Karachi	2019	Khalid Rehman Qureshi & another (Appellant) VS Islamic Education Trust & others (Respondent)	D.B.	Judgement	05-APR-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
381	2018 MLD 1438	Civil Tran 15/2016 (S.B.) Sindh High Court, Circuit at Hyderabad	2016	Muhammad Warail (Applicant) VS Govt of Sindh & Ors (Respondent)	S.B.	Order	27-FEB-18	Yes		Hon'ble Mr. Justice Agha Faisal
382	2019 CLD 1228	Const. P. 1257/2017 (D.B.) Sindh High Court, Karachi	2017	Abdul Qadeer Khan Durrani (Petitioner) VS State Bank of Pakistan and Ors (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.481-K/2019 Abdul Qadeer Khan Durrani v. State Bank of Pakistan and others,C.A.16-K/2021 Abdul Qadeer Khan Durrani v. State Bank of Pakistan and others Before Supreme Court of Pakistan	Disposed Leave Granted,Pending
383	2019 CLD 1021	I. A 74/2018 (D.B.) Sindh High Court, Karachi	2018	Intekhab Hussain Shah (Appellant) VS National Bank of Pakistan (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.593-K/2019 Intakhab Hussain Shah and another v. National Bank of Pakistan and another Before Supreme Court of Pakistan	Disposed Dismissed
384	2020 MLD 185	Const. P. 882/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Mediflow Pharmaceuticals (Pvt) Ltd (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Judgement	31-MAY-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
385	2019 CLC 1531	Const. P. 1057/2018 (D.B.) Sindh High Court, Karachi	2018	Board of Secondary Education (Petitioner) VS Provincial Ombudsman Sindh & Ors (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
386	2019 YLR 1844	Const. P. 79/2017 (D.B.) Sindh High Court, Circuit at Larkana	2017	Qadir Bux @ Ghulam Shabir (Petitioner) VS Federation of Pakistan and Others (Respondent)	D.B.	Judgement	03-OCT-18	Yes		Hon'ble Mr. Justice Zafar Ahmed Rajput, Hon'ble Mr. Justice Agha Faisal(Author)
387	2019 MLD 1029	H.C.A 369/2018 (D.B.) Sindh High Court, Karachi	2018	M/s. Ismail Industries Limited (Appellant) VS Mondelez International & others (Respondent)	D.B.	Judgement	24-DEC-18	Yes		Hon'ble Mr. Justice Agha Faisal(Author)
388	2019 MLD 1295	H.C.A 425/2016 (D.B.) Sindh High Court, Karachi	2016	Asif Seemab Sindhu (Appellant) VS Administrator, DHA and Others (Respondent)	D.B.	Judgement	10-SEP-18	Yes		Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author), Hon'ble Mr. Justice Agha Faisal(Author)
389	2021 CLC 323	Const. P. 1020/2019 (D.B.) Sindh High Court, Karachi	2019	M/s Shaheen Freight Services (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Judgement	05-DEC-19	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.703-K/2019 M/s National Logistic Cell (NLC) v. Federation of Pakistan and others,C.A.46-K/2020 M/s National Logistic Cell (NLC) v. Federation of Pakistan thr. M/o Petroleum and Natural Resources, Islamabad & others Before Supreme Court of Pakistan	Disposed Leave Granted,Disposed Dismissed as Withdrawn
390	2020 PLD Sindh 507	H.C.A 239/2009 (D.B.) Sindh High Court, Karachi	2009	Muhammad Hanif & Ors. (Appellant) VS Hameed A.Haroon & Ors. (Respondent)	D.B.	Judgement	17-FEB-20	Yes		Hon'ble Mr. Justice Agha Faisal(Author)	C.P.895/2020 Muhammad Haneef & another v. Hameed A. Haroon & others Before Supreme Court of Pakistan	Pending
391	2021 PTD 835	Const. P. 2933/2014 (D.B.) Sindh High Court, Karachi	2014	M/s Lucky Cement Ltd (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	16-NOV-20	Yes	Doctrine of Election	Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
392		Spl. Cus. Ref. A. 259/2012 (D.B.) Sindh High Court, Karachi	2012	Ibrahim Firbres Ltd. (Applicant) VS Customs Appellate Tribunal & Others. (Respondent)	D.B.	Order	15-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
393		Spl. Cus. Ref. A. 124/2013 (D.B.) Sindh High Court, Karachi	2013	M/s. Ghousia Metal Co. (Applicant) VS Additional Collector of Customs & another (Respondent)	D.B.	Order	29-SEP-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
394		Const. P. 6550/2020 (F.B.) Sindh High Court, Karachi	2020	Abdul Raheem @ Manghar (Petitioner) VS Fed. of Pakistan and Others (Respondent)	F.B.	Order	08-FEB-21	Yes	Removal of encroachments from irrigation land.	Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author), Hon'ble Mr. Justice Shamsuddin Abbasi(Author)
395	2021 PTD 484, 2021 TAX 122	Spl:Sales Tax Ref: A. 30/2020 (D.B.) Sindh High Court, Karachi	2020	Fatima Fertilizer Company Limited (Applicant) VS Commissioner-II SRB (Respondent)	D.B.	Judgement	22-DEC-20	Yes	Person liable to tax.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.705/2021 Commissioner-II, Sindh Revenue Board, Karachi v. Fatima Fertilizer Company Limited, Lahore Before Supreme Court of Pakistan	Pending
396	2021 PTD 764	Const. P. 4965/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Hassan Nadeem & Ors (Petitioner) VS Model Custom Collectorate and Ors (Respondent)	D.B.	Judgement	22-DEC-20	Yes	Search and seizure.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.A.4123/2022 Federation of Pakistan through Secretary Revenue, FBR, Islamabad and others v. Muhammad Hassan Nadeem and others Before Supreme Court of Pakistan	Disposed
397		Spl. Cus. Ref. A. 145/2019 (D.B.) Sindh High Court, Karachi	2019	Collector of Customs (Applicant) VS M/s. BNN Enterprises (Respondent)	D.B.	Order	20-JAN-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
398		Const. P. 5434/2020 (D.B.) Sindh High Court, Karachi	2020	Muhammad Bashir & another (Petitioner) VS Province of Sindh & Ors (Respondent)	D.B.	Judgement	12-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Agha Faisal(Author)
399		Spl. Cus. Ref. A. 484/2020 (D.B.) Sindh High Court, Karachi	2020	Collector of Customs (Applicant) VS M/s. A.B. Saeed (Pvt) Ltd. (Respondent)	D.B.	Order	04-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
400	2021 PTD 347	Const. P. 6211/2016 (D.B.) Sindh High Court, Karachi	2016	M/s Liberty Mills Ltd and Ors (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	24-DEC-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.423-K/2021 M/s. Liberty Mills Limited & others v. Federation of Pakistan through Secretary Ministry of Finanace & others Before Supreme Court of Pakistan	Disposed Dismissed
401		Spl. Cus. Ref. A. 578/2014 (D.B.) Sindh High Court, Karachi	2014	Qasim International Container Terminal (Applicant) VS Collector of Customs & another (Respondent)	D.B.	Order	16-NOV-20	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
402		Const. P. 4980/2015 (D.B.) Sindh High Court, Karachi	2015	Ameen Steel (Petitioner) VS Fed. of Pakistan and Ors (Respondent)	D.B.	Judgement	01-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
403		Const. P. 2616/2018 (D.B.) Sindh High Court, Karachi	2018	M/s Sea King Shipping (Petitioner) VS Asstt: Collector of Custom and Ors (Respondent)	D.B.	Order	24-SEP-21	Yes	Section 202 of Customs Act, 1969 does not extend its arms against a clearing agent acting in good faith without any collusion or negligence to cause financial loss to national exchequer. As observed, neither a show-cause was issued nor the assessment order declared such terms of recovery to be made against clearing agent. In fact the importer failed to substantiate his declared value in terms of Section 25 of the Customs Act, 1969 read with Rule 109 of the Customs Rules, 2001. The declared value may have varied with the advice of Director General Customs Valuation however, the connivance of clearing agent to cause losses to national exchequer is missing. Not all such Goods declarations be categorized as false or untrue statement and hence require a burden to be discharged by customs officials, if such is attributed separately against importer and clearing agent. Not necessarily a declared value, which is objected by the customs officials be always considered to be a willful act of causing losses to national exchequer in terms of duties and taxes, however, a mechanism is provided to levy duties and taxes in terms of transactional value i.e. price actually paid or payable for the goods under section 25 of Customs Act, 1969 when sold for export from Pakistan, subject to provisos therein	Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
404		Spl. Cus. Ref. A. 426/2019 (D.B.) Sindh High Court, Karachi	2019	United Refrigeration Industires Ltd. (Applicant) VS Director D I&I-FBR (Respondent)	D.B.	Order	08-APR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.830-K/2021 Director, Directorate General Intelligence & Investigation (Customs) v. United Refrigeration Industries Before Supreme Court of Pakistan	Disposed Dismissed
405		Const. P. 237/2018 (D.B.) Sindh High Court, Karachi	2018	Arsahd Mehmood Awan and Ors (Petitioner) VS Fed. of Pakistan and Ora (Respondent)	D.B.	Order	10-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
406		Spl. Cus. Ref. A. 741/2014 (D.B.) Sindh High Court, Karachi	2014	Collector of Customs (Applicant) VS Mr. Gabor Toth (Respondent)	D.B.	Order	16-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
407		Spl. Cus. Ref. A. 237/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS Khurshid Sons (Respondent)	D.B.	Order	15-MAR-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
408	2021 SBLR Sindh 1144	Election Appeal 4/2021 (S.B.) Sindh High Court, Karachi	2021	Ghulam Mustafa Memon (Appellant) VS Election Commission of Pakistan & Others (Respondent)	S.B.	Judgement	22-FEB-21	Yes	Senate election; Technocrat seat; candidature rejected.	Hon'ble Mr. Justice Agha Faisal(Author)
409		Spl. Cus. Ref. A. 98/2017 (D.B.) Sindh High Court, Karachi	2017	Collector of Customs (Applicant) VS M/s. Habib Sugar Mills Ltd. (Respondent)	D.B.	Order	26-FEB-21	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
410		Const. P. 2631/2019 (D.B.) Sindh High Court, Karachi	2019	Muhammad Shahzad (Petitioner) VS Province of Sindh & Others (Respondent)	D.B.	Order	11-NOV-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.67-K/2022 Muhammad Shahzad v. Province of Sindh through Secretary Local Government & others Before Supreme Court of Pakistan	Pending
411		Const. P. 297/2013 (D.B.) Sindh High Court, Karachi	2013	Dr.Pervaiz Mehmood Hashmi (Petitioner) VS S.B.C.A & Others (Respondent)	D.B.	Judgement	03-DEC-21	Yes		Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Agha Faisal
412		Const. P. 4658/2020 (D.B.) Sindh High Court, Karachi	2020	Nafees Ahmed (Petitioner) VS Trustees of Port of Karachi and Others (Respondent)	D.B.	Order	06-APR-22	Yes		Hon'ble Mr. Justice Muhammad Iqbal Kalhoro(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1855/2022 Nafees Ahmed through his General Power of Attorney, Karachi v. Trustee of the Port of Karachi through its Estate Manager Before Supreme Court of Pakistan	Disposed Dismissed
413		Const. P. 7684/2019 (D.B.) Sindh High Court, Karachi; attached cases: Const. P. 7684/2019 Const. P. 7683/2019 Const. P. 7685/2019 Const. P. 7686/2019 Const. P. 7687/2019 Const. P. 7688/2019 Const. P. 7689/2019 Const. P. 7690/2019 Const. P. 7691/2019 Const. P. 7692/2019 Const. P. 7693/2019 Const. P. 7734/2019 Const. P. 7735/2019 Const. P. 7736/2019 Const. P. 7737/2019 Const. P. 7738/2019 Const. P. 7739/2019 Const. P. 7740/2019 Const. P. 7741/2019 Const. P. 7742/2019 Const. P. 7743/2019 Const. P. 7744/2019 Const. P. 7745/2019 Const. P. 7746/2019 Const. P. 7747/2019 Const. P. 7748/2019 Const. P. 7853/2019 Const. P. 7854/2019 Const. P. 7855/2019 Const. P. 7856/2019 Const. P. 7857/2019 Const. P. 7858/2019 Const. P. 7859/2019 Const. P. 7860/2019 Const. P. 7861/2019 Const. P. 7862/2019 Const. P. 7863/2019 Const. P. 7864/2019 Const. P. 7865/2019 Const. P. 7866/2019 Const. P. 7893/2019 Const. P. 7894/2019 Const. P. 7895/2019 Const. P. 7896/2019 Const. P. 7897/2019 Const. P. 7898/2019 Const. P. 7899/2019 Const. P. 7900/2019 Const. P. 7901/2019 Const. P. 7902/2019 Const. P. 7903/2019 Const. P. 7904/2019 Const. P. 7905/2019 Const. P. 7906/2019 Const. P. 8352/2019 Const. P. 8353/2019 Const. P. 8354/2019 Const. P. 8355/2019 Const. P. 8356/2019 Const. P. 8357/2019 Const. P. 8358/2019 Const. P. 8359/2019 Const. P. 8360/2019 Const. P. 8361/2019 Const. P. 8362/2019 Const. P. 8363/2019 Const. P. 8364/2019	2019	H.D.A (Petitioner) VS Province of SIndh and Others (Respondent)	D.B.	Order	26-AUG-22	Yes	1. writ petition, ordinarily, not maintainable against concurrent findings of two forums below. 2. Work charged employees of Hyderabad Development Authority can approach Labor Court for regularisation and back benefits	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.1107-K/2022 Hyderabad Development Authority v. Moiz Khan & others Before Supreme Court of Pakistan	Disposed Disposed of
414		I.T.R.A 39/2010 (D.B.) Sindh High Court, Karachi	2010	Commissioner (Legal Division) (Applicant) VS M/s. Kohinoor Soap (Respondent)	D.B.	Order	22-FEB-23	Yes	held; benefit of unabsorbed tax-credit under Section 107AA of the Income Tax Ordinance, 1979; from assessment year 2002-2003 to tax year 2003 under the Income Tax Ordinance 2001 is available.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
415		H.C.A 426/2022 (D.B.) Sindh High Court, Karachi	2022	Prof. Dr. Amir Bux Channa & Another (Appellant) VS Isra Islamic Foundation (Guarantee) Ltd & Others (Respondent)	D.B.	Order	21-DEC-22	Yes		Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
416		Const. P. 973/2022 (D.B.) Sindh High Court, Karachi	2022	Qamar Ali (Petitioner) VS Fed. of Pakistan and Others (Respondent)	D.B.	Order	16-SEP-22	Yes	Penalty of indefinite demotion.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
417	2023 PTD 607	Const. P. 5842/2022 (D.B.) Sindh High Court, Karachi; attached cases: C.P. No. D-5667, 5669, 5670, 5671, 5843 to 5858, 5864 to 5878, 5908, 5909, 5915 to 5918, 6099, 6100, 6129, 6171, 6172, 6211, 6213, 6223, 6232, 6233, 6234, 6260, 6360, 6419 to 6423, 6445, 6451, 6455, 6470 to 6474, 6482, 6483, 6486, 6490 to 6494, 6521, 6522, 6574, 6576, 6577, 6578, 6579, 6580, 6582, 6591, 6592, 6602, 6619, 6635, 6636, 6637, 6638, 6670, 6709, 6733, 6734, 6738, 6754, 6756, 6791, 6822, 6940, 6941, 6942, 6970, 6973, 7000, 7005, 7024, 7036, 7043, 7104, 7113, 7123, 7140, 7144, 7152, 7195, 7198, 7200, 7201, 7241, 7283, 7289, 7292, 7294, 7311, 7320, 7322, 7339, 7373, 7387, 7388, 7396, 7446, 7447, 7476, 7493, 7512, 7526, 7539, 7571, 7572, 7573, 7576, 7577, 75782, 7593, 7607, 7612, 7613, 7640, 7652, 7684, 7685, 7800, 7829, 7836, 7837, 7838, 7839 & 7840 of 2022	2022	Shell Pakistan Ltd (Petitioner) VS Pakistan & Others (Respondent)	D.B.	Judgement	13-JAN-23	Yes	Super Tax - Section 4C of the Income Tax Ordinance 2001.	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)	C.P.220-K/2023,C.P.221-K/2023,C.P.222-K/2023,C.P.223-K/2023,C.P.224-K/2023,C.P.227-K/2023,C.P.228-K/2023,C.P.230-K/2023,C.P.L.A.126-K/2023,C.P.229-K/2023,C.P.226-K/2023,C.P.225-K/2023 SCP	Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending ,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi,Pending Adjourned. Only in Islambad cases next date is 28-03-2023. Remaining cases simply adjourned. Repeat notices. (-) Mr Justice Yahya Afridi
418		Spl. Cus. Ref. A. 87/2006 (D.B.) Sindh High Court, Karachi; attached cases: SCRA NO. 176/2006	2006	Collector of Customs (Appraisement) (Applicant) VS M/s. Crescent Textile Mills (Pvt) ltd (Respondent)	D.B.	Order	20-FEB-23	Yes	CBR cannot interpret any notification or law beyond its scope; such interpretation is merely administrative and not binding on judicial forums	Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)
419		Cr.Bail 1664/2023 (D.B.) Sindh High Court, Karachi	2023	Syed Ovais Hussain & Another (Applicant) VS The State (Respondent)	D.B.	Order	31-JUL-23	Yes	Pre arrest bail - dismissed in limine.	Hon'ble Mr. Justice Agha Faisal(Author), Hon'ble Mr. Justice Abdul Mobeen Lakho