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Supreme Court of Pakistan Declared previous orders on Section 221-A(2) of Customs Act, 1969, as unlawful and beyond jurisdiction

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Supreme Court of Pakistan Declared previous orders on Section 221-A(2) of Customs Act, 1969, as unlawful and beyond jurisdiction

Islamabad 04-02-2025: The Supreme Court of Pakistan has rendered a significant decision in a series of Civil Petitions challenging the constitutional validity of Section 221-A(2) of the Customs Act, 1969. The judgment, issued by a constitutional bench, declares earlier orders of 13-01-2025, and 16-01-2025, as unlawful and beyond jurisdiction.

The Supreme Court of Pakistan unanimously ruled that previous orders issued by the regular bench in these cases lacked legal authority. The Court determined that matters challenging the vires of a statutory provision must be assigned to the appropriate bench as per the Supreme Court of Pakistan (Practice and Procedure) Act, 2023. Consequently, all previous orders and related proceedings have been set aside.

The core issue before the Court was the legality of sub-section (2) of Section 221-A of the Customs Act, 1969. This section has been challenged on constitutional grounds, questioning its enforcement and implications on taxpayers. The Supreme Court of Pakistan has now referred the case to the Constitutional Bench for a detailed review.

During the case proceedings, a [Criminal Original Petition No. 1/2025) was initiated against the Additional Registrar (Judicial) for contempt. However, the contempt notice was subsequently withdrawn, and a Criminal Intra Court Appeal (No. 1/2025) was dismissed with a 4-2 majority decision by a larger bench.

Recognizing the significance of the legal questions raised, the Supreme Court of Pakistan has granted leave to appeal in these civil petitions. Additionally, a notice has been issued to the Attorney General for Pakistan under Order XXVI-A of the Code of Civil Procedure, 1908, to present the government’s stance.

This ruling reinforces the Supreme Court of Pakistan authority in determining the constitutionality of statutory provisions and underscores the importance of bench jurisdiction in high-profile legal matters. The case now moves forward for a detailed constitutional review, which could have significant implications for Pakistan’s tax and customs laws.

The appeals have been fixed for hearing before the Constitutional Bench, which will now examine the validity of Section 221-A(2) of the Customs Act, 1969, and its compatibility with constitutional provisions.