Business Recorder
ISLAMABAD: Ministry of Law and Justice and Attorney General for Pakistan have ruled that the Federal Board of Revenue (FBR) is competent to invoke the Constitutional Jurisdiction of the Superior courts against the orders of the President of Pakistan. The FBR has sought a legal opinion from the Ministry of Law and Justice and the office of Attorney General for Pakistan regarding its competence to file a Writ Petition before the High Court against a Presidential Order. The legal advice tendered held that FBR is competent to invoke the Constitutional Jurisdiction of the Superior courts, as the President, while deciding a representation against an order of the Federal Tax Ombudsman, acts in a quasi-judicial capacity. READ MORE: Support to ADRC mechanism: FBR moves President against FTO’s order, Senate panel told However, there must be very reasonable and valid grounds to assail the order of the President before the superior courts. According to a brief of the FBR submitted before the Senate Standing Committee on Finance, it is stated that M/S MH Traders imported goods and declared as PU leather claiming a concessionary regime for football manufacturing under SRO 492(1)/2009 dated13- 06-2009. Customs laboratory tests confirmed the goods were printed polyester fabric, not PU leather. It was further confirmed by the “IRS” system that the importer was not registered as a manufacturer, a pre-requisite to avail benefit under SRO 492(1)/2009. Accordingly, the Collectorate made a contravention and forwarded to the Adjudication Collectorate for adjudication. Instead of joining the adjudication proceedings, the importer filed a complaint with the FTO alleging maladministration. The FTO dismissed the complaint citing lack of jurisdiction under Section 9 of the FTO Ordinance, 2000. The importer then filed a representation before the President of Pakistan. In the meantime, Adjudication Collectorate also decided the case against the importers who further filed an appeal before the Customs Appellate Tribunal. Although, the case was pending in the Customs Tribunal, the President office overturned the decision of the FTO and granted relief to the importer. The Collectorate of Customs challenged the President’s order before the Sindh High Court, which granted a stay on the same in the C.P.No. 4088/2025 and suspended the Presidential Order. The High Court of Sindh at Karachi refrained from proceeding further in the matter on account of a technical ground, namely that the importer had already preferred an appeal before the Customs Appellate Tribunal, Karachi, which remains sub judice. Subsequently, the Customs Appellate Tribunal referred the matter to the Classification Committee. The said Committee, vide its Order dated 10.03.2026, decided the issue in favour of the Department. The matter is now pending adjudication before the Customs Appellate Tribunal, Karachi. The FBR is of the view that since the matter is presently sub judice before the Sindh High Court in C.P. No. 4088/2025, wherein a stay order has been granted In these circumstances, it is requested that the implementation of the Presidential order may be withheld till the final decision of the Court. The Minister-In-charge has also endorsed the view point of the FBR, FBR added. Copyright Business Recorder, 2026
Go to News Site