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Administrative Authorities (Collector of Customs) lack the Jurisdiction to decide Constitutional Matters --- Lahore High Court, Lahore

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Administrative Authorities (Collector of Customs) lack the Jurisdiction to decide Constitutional Matters --- Lahore High Court, Lahore

Islamabad 04-02-2025: The Lahore High Court (LHC), Rawalpindi Bench, has set aside an order issued by a Single Judge in Chamber in the case of Attock Refinery Limited Vs. Federation of Pakistan & Others, reaffirming that administrative authorities such as the Collector of Customs lack the jurisdiction to decide constitutional matters.

A division bench comprising Mr. Justice Sultan Tanvir Ahmad and Mr. Justice Jawad Hassan ruled in favor of Attock Refinery Limited, accepting its Intra Court Appeal [ICA No. 92 of 2020] and reinstating [Writ Petition No. 2132 of 2014] for a fresh hearing. The Court declared that the Single Judge erred in referring the constitutional question to the Collector of Customs, an authority that does not have the power to determine the vires of a statute.

Attock Refinery Limited had filed a Writ Petition challenging the constitutional validity of Section 31(A) of the Customs Act, 1969, and Sections 6(1) & 6(1A) of the Sales Tax Act, 1990. However, instead of ruling on the issue, the Single Judge referred the matter to the Collector of Customs (Respondents No. 4 & 5) for determination. The appellant argued that this referral was improper, as only higher Courts have the authority to determine constitutional questions.

The Court held that only superior Courts the High Court and Supreme Court can determine the constitutional validity of a statute. Abdul Majeed Khan Vs. Maheen Begum (2014 SCMR 1524)

If an authority acts beyond its jurisdiction, its decision is legally ineffective, and all actions based on it automatically collapse. PESCO, WAPDA House Vs. Ishfaq Khan (2021 SCMR 637)

The Lahore High Court emphasized that it has the power to correct jurisdictional errors and intervene when lower authorities exceed their legal powers. Dr. Mobashir Hassan Vs. Federation of Pakistan (PLD 2010 SC 265)

The Court reiterated that statutes are presumed constitutional unless proven otherwise beyond a reasonable doubt. Lahore Development Authority Vs. Imrana Tiwana (2015 SCMR 1739)

Once an impugned order is declared null and void, any consequential actions taken based on that order lose legal validity. Pakistan Lawyers Forum Vs. Federation of Pakistan (PLD 2005 SC 719)

The impugned order was set aside, and the Writ Petition was reinstated for a fresh hearing before a competent judicial forum. Any orders passed in compliance with the overturned decision were declared void and without legal effect.