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					               Consolidated List Of Cases Pending Before Sindh High Court (Customs, Income Tax, Sales Tax and FE ) As On 31.10.2010
S. No.     NAME OF          APPEAL      NAME OF   DATE OF                  ISSUE INVOLVED                  REVENUE    REMARKS    By /    Station   CASE
          TAXPAYER         NO/TR NO    ADVOCATE INSTITUTIO                                                 INVOLVED             Against
                                                     N                                                                           /WP
  1              2            3            4         5                                6                    7            8         9        10               11
  1      Hamza Sugar                                                                                                                    LTU-       Income
         Mills Limited       108      Jawaid Farooqi   11.08.2008   Rejection of Trading account                                        Karachi    Tax
  2                                                                                                                                     LTU-       Income
                                                                    Rate of tax at 55% and Proft and                                    Karachi    Tax
                                                                    loss as mentioned in Article 13.3 of
                                                                    Concession Agreement of 1992
                                                                    Ignore applicability of Petroleum
                                                                    Policy 1994.
                                                                    Regulation of Mines and Oil fields
                                                                    & Mineral Developemnt Act, 1948.
         BP Pakistan                                                Depletion allowance was calculated
         Exploration &      1233-K    Abdul Hafeez                  on gross sales as calculated for
         Production Inc.     2008     Pirzada          14.07.2008   purpose of royalty.
  3                                                                                                                                     LTU-       Income
                                                                    Rate of tax at 55% and Proft and                                    Karachi    Tax
                                                                    loss as mentioned in Article 13.3 of
                                                                    Concession Agreement of 1992
                                                                    Ignore applicability of Petroleum
                                                                    Policy 1994.
                                                                    Regulation of Mines and Oil fields
                                                                    & Mineral Developemnt Act, 1948.
         BP Pakistan                                                Depletion allowance was calculated
         Exploration &      1234-K    Abdul Hafeez                  on gross sales as calculated for
         Production Inc.     2008     Pirzada          14.07.2008   purpose of royalty.
  4                                                                                                                                     LTU-       Income
                                                                    Rate of tax at 55% and Proft and                                    Karachi    Tax
                                                                    loss as mentioned in Article 13.3 of
                                                                    Concession Agreement of 1992
                                                                    Ignore applicability of Petroleum
                                                                    Policy 1994.
                                                                    Regulation of Mines and Oil fields
                                                                    & Mineral Developemnt Act, 1948.
         BP Pakistan                                                Depletion allowance was calculated
         Exploration &      1235-K    Abdul Hafeez                  on gross sales as calculated for
         Production Inc.     2008     Pirzada          14.07.2008   purpose of royalty.                  418.14




                                                                                 Page 1 of 155
5                                                                                                        LTU-      Income
                                                           Rate of tax at 55% and Proft and              Karachi   Tax
                                                           loss as mentioned in Article 13.3 of
                                                           Concession Agreement of 1992
                                                           Ignore applicability of Petroleum
                                                           Policy 1994.
                                                           Regulation of Mines and Oil fields
                                                           & Mineral Developemnt Act, 1948.
    BP Pakistan                                            Depletion allowance was calculated
    Exploration &     1236-K   Abdul Hafeez                on gross sales as calculated for
    Production Inc.    2008    Pirzada        14.07.2008   purpose of royalty.                  367.55
6                                                                                                        LTU-      Income
                                                           Rate of tax at 55% and Proft and              Karachi   Tax
                                                           loss as mentioned in Article 13.3 of
                                                           Concession Agreement of 1992
                                                           Ignore applicability of Petroleum
                                                           Policy 1994.
                                                           Regulation of Mines and Oil fields
                                                           & Mineral Developemnt Act, 1948.
    BP Pakistan                                            Depletion allowance was calculated
    Exploration &     1237-K   Abdul Hafeez                on gross sales as calculated for
    Production Inc.    2008    Pirzada        14.07.2008   purpose of royalty.                  73.463
7                                                                                                        LTU-      Income
                                                           Rate of tax at 55% and Proft and              Karachi   Tax
                                                           loss as mentioned in Article 13.3 of
                                                           Concession Agreement of 1992
                                                           Ignore applicability of Petroleum
                                                           Policy 1994.
                                                           Regulation of Mines and Oil fields
                                                           & Mineral Developemnt Act, 1948.
    BP Pakistan                                            Depletion allowance was calculated
    Exploration &     1238-K   Abdul Hafeez                on gross sales as calculated for
    Production Inc.    2008    Pirzada        14.07.2008   purpose of royalty.




                                                                        Page 2 of 155
8                                                                                                              LTU-      Income
                                                                Rate of tax at 55% and Proft and               Karachi   Tax
                                                                loss as mentioned in Article 13.3 of
                                                                Concession Agreement of 1992
                                                                Ignore applicability of Petroleum
                                                                Policy 1994.
                                                                Regulation of Mines and Oil fields
                                                                & Mineral Developemnt Act, 1948.
     BP Pakistan                                                Depletion allowance was calculated
     Exploration &       1239-K   Abdul Hafeez                  on gross sales as calculated for
     Production Inc.      2008    Pirzada          14.07.2008   purpose of royalty.                  159.371
9    Dewan Textile       1240-K                                                                                LTU-      Income
     Mills Limited        2008    Jawaid Farooqi   05.07.2008   Under Section 122(5A)                0.884     Karachi   Tax
10   Dewan Textile       1241-K                                                                                LTU-      Income
     Mills Limited
     Novartis Pharma      2008    Jawaid Farooqi   05.07.2008   Under Section 122(5A)                6.558     Karachi   Tax
11   (Pakistan)          1244-K                                 Payment made by Novartis was not               LTU-      Income
     Limited Pharma       2008    Jawaid Farooqi   31.12.2008   commission.                                    Karachi   Tax
     Novartis
12   (Pakistan)          1245-K                                 Payment made by Novartis was not               LTU-      Income
     Limited              2008    Jawaid Farooqi   31.12.2008   commission.                                    Karachi   Tax
13                                                                                                             LTU-      Income
     Novartis Pharma                                                                                           Karachi   Tax
     (Pakistan)          1246-K                                 Payment made by Novartis was not
     Limited              2008    Jawaid Farooqi   31.12.2008   commission.
14   Habib Sugar         1247-K                                                                                LTU-      Income
     Mills Limited        2008    Jawaid Farooqi   20.11.2008   Rejection of Trading account                   Karachi   Tax
15   Shahsons            1249-K                                 Deleted the amount of freight                  LTU-      Income
     (Private) Limited    2008    Jawaid Farooqi   22.11.2008   charges.                                       Karachi   Tax
16   Habib Oil Mills     1442-K                                 WWF charged on income covered                  LTU-      Income
     (Pvt) Limited        2008    Jawaid Farooqi   03.11.2008   under section 80DD.                            Karachi   Tax
17   Habib Oil Mills     1443-K                                 WWF charged on income covered                  LTU-      Income
     (Pvt) Limited        2008    Jawaid Farooqi   03.11.2008   under section 80DD.                            Karachi   Tax
18                                                                                                             LTU-      Income
     NCR                 178-K
                                                                                                               Karachi   Tax
     Corporation          2006                     08.11.2005   Under Section 122(5A)                4.226
19   NCR                 179-K                                                                                 LTU-      Income
     Corporation          2006                     08.11.2005   Under Section 122(5A)                4.868     Karachi   Tax
20   Paracha Textile     181-K                                                                                 LTU-      Income
     Mills                2007    Jawaid Farooqi   19.06.2007   Under Section 32 of I.T. Ord. 1979   16.885    Karachi   Tax




                                                                             Page 3 of 155
21                                                                                                           LTU-      Income
     Pakistan            218-K                                                                               Karachi   Tax
     Services Limited     2007     Jawaid Farooqi   14.04.2007   Under Section 24(i)
22   Pak Libya           226-K                                                                               LTU-      Income
     Holding Co.          2006     Jawaid Farooqi   29.09.2005   Status of Company                  6.213    Karachi   Tax
23   Security Paper      238-K                                   Addition u/s 12(9A) of I.T. Ord.            LTU-      Income
     Limited              2006     Jawaid Farooqi   05.01.2006   1979                               38.916   Karachi   Tax
24                                                                                                           LTU-      Income
     Oxford              249-K                                   Exemption from tax under                    Karachi   Tax
     University Press     2006     Jawaid Farooqi   30.11.2005   Clause(86) of 2nd Schedule         48.981
25                      261, 262                                                                             LTU-      Income
                        &522-K                                                                               Karachi   Tax
     IGI Company          2006
     Limited                       Jawaid Farooqi   08.06.2006
26   International                                                                                           LTU-      Income
     General                                                                                                 Karachi   Tax
     Insurance Co.       261-K
     Limited              2006     Jawaid Farooqi   08.07.2005   Estimated liabilities disallowed   0.14
27   Pak Libya                                                                                               LTU-      Income
     Holding Co.         268-K                                                                               Karachi   Tax
     Limited              2006     Jawaid Farooqi   15.08.2005   Status of Company                  11.56
28   Fauji Oil                                                                                               LTU-      Income
     Terminal &                                                                                              Karachi   Tax
     Distribution Co.    275-K
     Limited              2008     Jawaid Farooqi   29.05.2008
29   Faysal Bank         276-K                                                                               LTU-      Income
     Limited              2008     Jawaid Farooqi   20.11.2008   Provision for bad debts                     Karachi   Tax
30   Faysal Bank         277-K                                                                               LTU-      Income
     Limited              2008     Jawaid Farooqi   20.11.2008   Provision for bad debts                     Karachi   Tax
31   Faysal Bank         287-K                                                                               LTU-      Income
     Limited              2007     Jawaid Farooqi   20.11.2008   Provision for bad debts                     Karachi   Tax
32   Bristol Myers                                                                                           LTU-      Income
     Pakistan Pvt.       28-K                                                                                Karachi   Tax
     Ltd.                2007      Jawaid Farooqi   11.02.2006   Addition under section 79          64.596
33   Knoll                                                                                                   LTU-      Income
     Pharmaceutical      292-K                                                                               Karachi   Tax
     Ltd.                 2005     Jawaid Farooqi   01.10.2005   Addition of deemed income u/s 79   3.619
34   Knoll                                                                                                   LTU-      Income
     Pharmaceutical      293-K                                                                               Karachi   Tax
     Ltd.                 2005     Jawaid Farooqi   01.10.2005   Addition of deemed income u/s 79   30.442
35   Pakistan            295-K                                                                               LTU-      Income
     Services Ltd.        2006     Jawaid Farooqi   01.09.2005   Deletion of Addition u/s 24(i)     9.202    Karachi   Tax


                                                                              Page 4 of 155
36   Sakrand Sugar       297-K                                                                                LTU-      Income
     Mills Limited        2006     Jawaid Farooqi   03.09.2005   Rejection of Trading account       1.455     Karachi   Tax
37   Bristol Myers                                                                                            LTU-      Income
     Pakistan Pvt.       29-K                                                                                 Karachi   Tax
     Ltd.                2007      Jawaid Farooqi   11.02.2006   Addition under section 79          69.712
38   Bristol Myers                                                                                            LTU-      Income
     Pakistan Pvt.        30-K                                                                                Karachi   Tax
     Ltd.                 2007     Jawaid Farooqi   11.02.2006   Addition under section 79          85.611
39   Standard            328-K                                                                                LTU-      Income
     Chartered Bank       2009     Jawaid Farooqi                                                             Karachi   Tax
40                                                                                                            LTU-      Income
     Atlas Investment   340/2004                                                                              Karachi   Tax
     Bank               227/2005   Jawaid Farooqi   29.10.2005   Status of Company                  1.844
41                       413-K                                                                                LTU-      Income
     Telecard Limited     2009     Nasrullah Awan   09.03.2009   Under Section 161/205              104.675   Karachi   Tax
42                       414-K                                                                                LTU-      Income
     Telecard Limited     2009     Nasrullah Awan   09.03.2009   Under Section 161/205              229.313   Karachi   Tax
43   Bolan Bank          430-K                                   First year allowance                         LTU-      Income
     Limited              2009     Nasrullah Awan   21.03.2009   Gratuity                                     Karachi   Tax
44   Smithkline &                                                                                             LTU-      Income
     French Of           468-K                                                                                Karachi   Tax
     Pakistan Ltd.        2006     Jawaid Farooqi   01.03.2006   Under Section 79                   5.330
45   Smithkline &                                                                                             LTU-      Income
     French Of           469-K                                                                                Karachi   Tax
     Pakistan Ltd.        2006     Jawaid Farooqi   01.03.2006   Under Section 79                   2.828
46   PICIC                                                                                                    LTU-      Income
     Commercial          483-K                                   Under Section 23(1)(x) Provision of          Karachi   Tax
     Bank Ltd.            2006     Nasrullah Awan   08.03.2006   Bad Debts                           37.359
47                                                                                                            LTU-      Income
     Oxford              485-K                                                                                Karachi   Tax
     University Press     2005     Jawaid Farooqi   01.03.2006   Clause 86 of Part-I of 2nd Schedule 49.795
48                                                                                                            LTU-      Income
     Oxford              486-K                                                                                Karachi   Tax
     University Press     2005     Jawaid Farooqi   01.03.2006   Clause 86 of Part-I of 2nd Schedule 44.087
49   Commercial                                                                                               LTU-      Income
     Union Life                                                                                               Karachi   Tax
     Assurance Co.       487-K                                   Under Section 24(i) of 79
     Limited              2006     Jawaid Farooqi   01.03.2006   Ordinance.                          -
50   Commercial                                                                                               LTU-      Income
     Union Life                                                                                               Karachi   Tax
     Assurance Co.       488-K                                   Under Section 24(i) of 79
     Limited              2006     Jawaid Farooqi   01.03.2006   Ordinance.                          -


                                                                             Page 5 of 155
51                                                            Loss is covered for exemption under             LTU-      Income
     LTV Capital        489-K                                 Clause (102E) of Part-I 2nd                     Karachi   Tax
     Modaraba            2006   Jawaid Farooqi   11.03.2006   Schedule                            31.24
52                                                                                                            LTU-      Income
     Manzoor Textile    497-K                                 Tax credit u/s 107AA against the tax            Karachi   Tax
     Mills Limited       2009   Jawaid Farooqi   09.04.2009   liability under section 80D
53                                                                                                            LTU-      Income
     Manzoor Textile    498-K                                 Tax credit u/s 107AA against the tax            Karachi   Tax
     Mills Limited       2009   Jawaid Farooqi   09.04.2009   liability under section 80D          0.45
54                                                                                                            LTU-      Income
     Manzoor Textile    499-K                                 Tax credit u/s 107AA against the tax            Karachi   Tax
     Mills Limited       2009   Jawaid Farooqi   09.04.2009   liability under section 80D          1.889
55                                                                                                            LTU-      Income
     Manzoor Textile    500-K                                 Tax credit u/s 107AA against the tax            Karachi   Tax
     Mills Limited       2009   Jawaid Farooqi   09.04.2009   liability under section 80D
56   Pak Hy-Oils        509-K                                 Order u/s 122(1) treated as time                LTU-      Income
     Limited             2009   Jawaid Farooqi   07.05.2009   barred.                              16.934     Karachi   Tax
57                                                                                                            LTU-      Income
     Al-Faysal          513-K                                                                                 Karachi   Tax
     Investment Bank     2006   Jawaid Farooqi   01.03.2006   Status of Company                      12.774
58                                                                                                            LTU-      Income
                                                                                                              Karachi   Tax
     Aventis Pharma     521-K
     Pakistan Limited    2006   Jawaid Farooqi   05.08.2005   Under Section 122(5A)                  0.122
59   International                                                                                            LTU-      Income
     General                                                                                                  Karachi   Tax
     Insurance Co.      522-K
     Limited             2006   Jawaid Farooqi   08.07.2005   Estimated liabilities disallowed       0.072
60   PICIC                                                                                                    LTU-      Income
     Commercial         534-K                                 Under Section 23(1)(x) Provision of             Karachi   Tax
     Bank Limited        2006   Nasrullah Awan   01.03.2006   Bad Debts                           67.349
61   Commercial                                                                                               LTU-      Income
     Union Life                                                                                               Karachi   Tax
     Assurance Co.      540-K                                 Under Section 24(i) of 79
     Limited             2006                    12.08.2006   Ordinance.                             -
62   EFU Life                                                                                                 LTU-      Income
     Assurance Co.      546-K                                 Under Section 24(i) of 79                       Karachi   Tax
     Limited             2006   Jawaid Farooqi   11.02.2006   Ordinance.                             -
63                                                                                                            LTU-      Income
     Indus Motor                                              KCD Storage yard will be treated as             Karachi   Tax
     Company            557-K                                 factory building & entitled to
     Limited             2006                    16.8.2006    depreciation @ 10% instead of 5%. 2.039


                                                                           Page 6 of 155
64   Syngenta            573-K                                                                                  LTU-      Income
     Pakistan Ltd.        2006                       13.09.2006   Under Section 79                     87.203   Karachi   Tax
65                                                                                                              LTU-      Income
     Habib Insurance                                                                                            Karachi   Tax
     Company             575-K
     Limited              2006      Jawaid Farooqi   20.07.2006   Estimated liabilities disallowed     0.536
66   Syngenta            576-K                                                                                  LTU-      Income
     Pakistan Ltd.        2006                       13.09.2006   Under Section 122(5A)                63.233   Karachi   Tax
67                      584, 588,                                 Provision made in the books of a/c            LTU-      Income
     Civil Aviation      589 of                                   compensated absences was                      Karachi   Tax
     Authority            2006      Nasrullah Awan   07.02.2006   allowable expenses.                  -
68   Amin Textile                                                                                               LTU-      Income
     Mills Limited      of 2007                      19.12.2006   Under Section 122(5A)                -1.055   Karachi   Tax
69   Carrier                                                                                                    LTU-      Income
     Telephone Inds                                               Status of Company                             Karachi   Tax
     (Pvt) Limited      of 2009     Nasrullah Awan   22.04.2009   WWF                                  1.523
70   Cyber Internet                                                                                             LTU-      Income
     Services Pvt.                                                                                              Karachi   Tax
     Limited            of 2009     Nasrullah Awan   21.03.2009   Notice under section 122(5A)
71   Cyber Internet                                                                                             LTU-      Income
     Services Pvt.                                                                                              Karachi   Tax
     Limited            of 2009     Nasrullah Awan   21.03.2009   Under Section 205                    0.621
72   Cyber Internet                                                                                             LTU-      Income
     Services Pvt.                                                                                              Karachi   Tax
     Limited            of 2009     Nasrullah Awan   21.03.2009   Under Section 205                    0.336
73   National Bank of                                                                                           LTU-      Income
     Pakistan           of 2009                      04.06.2009   Under Section 122(5A)                         Karachi   Tax
74   National Bank of                                                                                           LTU-      Income
     Pakistan           of 2009                      04.06.2009   Under Section 122(5A)                         Karachi   Tax
75                                                                                                              LTU-      Income
     Pakistan                                                     Penalty under section 111(2)(b) of            Karachi   Tax
     Services Limited   of 2009     Jawaid Farooqi   22.04.2009   Income Tax Ordinance, 1979.          7.017
76   Al-Abid Silk                                                                                               LTU-      Income
     Mills Limited                  Jawaid Farooqi   08.09.2009   Under section 171 of I.T. Ord., 2001 0.229    Karachi   Tax
77   Al-Abid Silk                                                                                               LTU-      Income
     Mills Limited                  Jawaid Farooqi   08.09.2009   Under section 171 of I.T. Ord., 2001 0.216    Karachi   Tax
78   Al-Abid Silk                                                                                               LTU-      Income
     Mills Limited                  Jawaid Farooqi   08.09.2009   Under section 171 of I.T. Ord., 2001 0.429    Karachi   Tax
79   Al-Abid Silk                                                                                               LTU-      Income
     Mills Limited                  Jawaid Farooqi   08.09.2009   Under section 171 of I.T. Ord., 2001 0.177    Karachi   Tax




                                                                               Page 7 of 155
80                                                                                                    LTU-      Income
                                                      Dividend income was taxed twice                 Karachi   Tax
     Al-Faysal                                        once as a business income and then
     Investment Bank    Jawaid Farooqi   17.07.2009   separately as dividend income.
81                                                                                                    LTU-      Income
                                                      Dividend income was taxed twice                 Karachi   Tax
     Al-Faysal                                        once as a business income and then
     Investment Bank    Jawaid Farooqi   17.07.2009   separately as dividend income.
82                                                                                                    LTU-      Income
                                                      Dividend income was taxed twice                 Karachi   Tax
     Al-Faysal                                        once as a business income and then
     Investment Bank    Jawaid Farooqi   17.07.2009   separately as dividend income.
83                                                                                                    LTU-      Income
     Al-Faysal                                        Tax under section 80D can not be                Karachi   Tax
     Investment Bank    Jawaid Farooqi   17.07.2009   charged after 01.07.2002.
84   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 6.551     Karachi   Tax
85   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 178.021   Karachi   Tax
86   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 16.639    Karachi   Tax
87   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 6.487     Karachi   Tax
88   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 22.566    Karachi   Tax
89   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 27.814    Karachi   Tax
90   Avari Hotel Pvt.                                                                                 LTU-      Income
     Ltd.               Jawaid Farooqi   01.09.2005   Under Section 122(5A)                 13.732    Karachi   Tax
91                                                    Commission paid to bank on credit               LTU-      Income
                                                      card sales is discount.                         Karachi   Tax
                                                      Credit card sales was not liable to
                                                      tax u/s 233
     Avari Hotels                                     Financial charges
     Limited            Jawaid Farooqi   08.09.2009   Charge of interest.                   18.446
92   B.P. Industries                                                                                  LTU-      Income
     Limited            Jawaid Farooqi   12.09.2005   Deletion of Addition u/s 12(18)       1.558     Karachi   Tax
93   B.P. Industries                                                                                  LTU-      Income
     Limited            Jawaid Farooqi   13.12.2006   Under Section 122(5A)                 4.124     Karachi   Tax
94   Bank Al-Falah                                                                                    LTU-      Income
     Ltd.                                19.12.2007                                                   Karachi   Tax



                                                                   Page 8 of 155
95    Bank Al-Falah                                                                                      LTU-      Income
      Ltd.                                 19.12.2007                                                    Karachi   Tax
96    Bawani Metals                                                                                      LTU-      Income
      Ltd.                                 22.09.2005   Deletion of Addition u/s 12(18)                  Karachi   Tax
97    Bawani Sugar                                                                                       LTU-      Income
      Mill Ltd.                            22.04.2006   Under Section 32 of I.T. Ord. 1979      12.72    Karachi   Tax
98    BOC Pakistan                                                                                       LTU-      Income
      Limited             Jawaid Farooqi   12.06.2008                                                    Karachi   Tax
99    BOC Pakistan                                      Cancelled order on non issuance of               LTU-      Income
      Limited             Jawaid Farooqi   22.11.2008   notice u/s 62.                                   Karachi   Tax
100   Bristal Myers                                                                                      LTU-      Income
      Pakistan (Pvt)                                    Surcharge can not be levied on tax               Karachi   Tax
      Limited             Jawaid Farooqi   17.07.2009   payable under section 80D.              0.315
101   Citi School (Pvt)                                 Sub Sec. 7 of Sec. 103 of the                    LTU-      Income
      Limited             Jawaid Farooqi   08.09.2009   Income Tax Ordinance, 2001.             11.078   Karachi   Tax
102   Coca Cola                                         Competition fee                                  LTU-      Income
      Beverages                                         Deduction u/s 23(1)((xviii) of                   Karachi   Tax
      Limited                              08.11.2005   Ord.79                                  -
103   Dawood Corp.                                                                                       LTU-      Income
      Limited             Nasrullah Awan   22.08.2009   Limitation under section 156.                    Karachi   Tax
104                                                     Interest paid to Co. was allowable as            LTU-      Income
      Dewan Cement                                      deduction agianst the business                   Karachi   Tax
      Limited             Nasrullah Awan   22.08.2009   income.
105   Dewan Textile                                     Tax may be charged @ 0.75% on                    LTU-      Income
      Mills Limited       Jawaid Farooqi   08.09.2009   export sales.                                    Karachi   Tax
106   Faysal Bank                                                                                        LTU-      Income
      Limited             Jawaid Farooqi   20.11.2008   Provision for bad debts                          Karachi   Tax
107                                                                                                      LTU-      Income
      Faysal Bank Ltd.    Jawaid Farooqi   08.07.2005   Provision for bad debts u/s 23(1)(x) 48.448      Karachi   Tax
108                                                                                                      LTU-      Income
      Faysal Bank Ltd.    Jawaid Farooqi   08.07.2005   Provision for bad debts u/s 23(1)(x) 218.683     Karachi   Tax
109                                                                                                      LTU-      Income
      Faysal Bank Ltd.    Jawaid Farooqi   08.07.2005   Provision for bad debts u/s 23(1)(x) 77.845      Karachi   Tax
110   First                                                                                              LTU-      Income
      Professional                                      Claim of exempt income under                     Karachi   Tax
      Modaraba                                          clause 102E of Part 1 of 2nd
      Limited             Nasrullah Awan   18.02.2009   Schedule.
111   First                                                                                              LTU-      Income
      Professional                                      Claim of exempt income under                     Karachi   Tax
      Modaraba                                          clause 102E of Part 1 of 2nd
      Limited             Nasrullah Awan   18.02.2009   Schedule.



                                                                     Page 9 of 155
112   Habib Bank                                                                                        LTU-      Income
      A.G. Zurich                         17.04.2008                                         21.507     Karachi   Tax
113   Habib Bank                                                                                        LTU-      Income
      A.G. Zurich                         17.04.2008                                         8.818      Karachi   Tax
114   Habib Bank                                                                                        LTU-      Income
      Limited            Jawaid Farooqi   23.06.2008                                         280.912    Karachi   Tax
115   Habib Bank                                                                                        LTU-      Income
      Limited            Jawaid Farooqi   23.06.2008                                                    Karachi   Tax
116   Habib Sugar                                                                                       LTU-      Income
      Mills Limited      Jawaid Farooqi   05.01.2007   Rejection of Trading account          9.989      Karachi   Tax
117                                                                                                     LTU-      Income
      Karam Ceramics                                                                                    Karachi   Tax
      Limited            Jawaid Farooqi   5.10.2006    Under Section 122(5A)                 4.901
118                                                                                                     LTU-      Income
      Karam Ceramics                                                                                    Karachi   Tax
      Limited            Jawaid Farooqi   20.05.2009   Under Section 122(5A)
119                                                                                                     LTU-      Income
      M.C.R. Pvt. Ltd.                    03.09.2005   Under Section 122(5A)               40.501       Karachi   Tax
120                                                    Sub Sec. 4 of Sec. 22 of the Income              LTU-      Income
      Mehran Sugar                                     Tax Ordinance, 2001.                             Karachi   Tax
      Mills Limited      Jawaid Farooqi   08.09.2009
121   National Bank                                                                                     LTU-      Income
      Of Pakistan                         13.06.2007   Under Section 122(5A)                 1215.181   Karachi   Tax
122   National Bank                                                                                     LTU-      Income
      Of Pakistan                         13.06.2007   Under Section 122(5A)                            Karachi   Tax
123   Pak Libya                                                                                         LTU-      Income
      Holding Co.                                      Surcharge on taxpayble under                     Karachi   Tax
      Limited            Jawaid Farooqi   23.07.2009   section 80D.                          0.232
124   Pak Libya                                                                                         LTU-      Income
      Holding Co.                                      Surcharge on taxpayble under                     Karachi   Tax
      Limited            Jawaid Farooqi   23.07.2009   section 80D.                          0.358
125   Pakistan Dairy                                                                                    LTU-      Income
      Products                            22.07.2006   Under Section 122(5A)                 1.308      Karachi   Tax
126   Pakistan Dairy                                                                                    LTU-      Income
      Products                            22.07.2006   Under Section 122(5A)                 2.826      Karachi   Tax
127   Pakistan Dairy                                                                                    LTU-      Income
      Products                            22.07.2006   Under Section 122(5A)                 3.992      Karachi   Tax
128                                                                                                     LTU-      Income
      Pakistan                                         Depreciation on prior year adjusted              Karachi   Tax
      National                                         of business loss arising from B/F
      Shipping Corp.                      13.122006    and unabsorbed depreciation.



                                                                   Page 10 of 155
129   Pakistan                                                                                         LTU-      Income
      National                                         Reduced default from 45 to 23d                  Karachi   Tax
      Shipping Corp.     Jawaid Farooqi   01.08.2009   days.
130                                                                                                    LTU-      Income
      Pakistan                                                                                         Karachi   Tax
      Refinery Limited   Jawaid Farooqi   08.08.2009   Surcharge on tax u/s 80D
131                                                    Under Section 24(i) of 79                       LTU-      Income
                                                       Ordinance.                                      Karachi   Tax
      Pakistan                                         Addition on a/c. of administrative &
      Services Limited   Jawaid Farooqi   8.09.2006    general expenses.                    46.458
132                                                    Under Section 24(i) of 79                       LTU-      Income
                                                       Ordinance.                                      Karachi   Tax
      Pakistan                                         Addition on a/c. of administrative &
      Services Limited   Jawaid Farooqi   8.09.2006    general expenses.                    102.358
133                                                                                                    LTU-      Income
      Pakistan                                                                                         Karachi   Tax
      Services Limited   Jawaid Farooqi   16.04.2007   Under Section 122(5A)
134   Paracha Textile                                  Trading result - Section 32 (M.A)               LTU-      Income
      Mills Limited      Jawaid Farooqi   17.07.2009   rejected by ITAT.                               Karachi   Tax
135   Parke Davis &                                                                                    LTU-      Income
      Co. Limited                         18.12.2006   Under Section 79                        7.942   Karachi   Tax
136                                                                                                    LTU-      Income
                                                       Commission paid to distributor and              Karachi   Tax
                                                       additional sales is discount and not
                                                       commission
      Procter &                                        Commission paid to the distributor
      Gamble Pak.                                      on additional sales was not liable to
      Limited            Jawaid Farooqi   17.09.2009   deduction of tax u/s 233.
137                                                                                                    LTU-      Income
                                                       Commission paid to distributor and              Karachi   Tax
                                                       additional sales is discount and not
                                                       commission
      Procter &                                        Commission paid to the distributor
      Gamble Pak.                                      on additional sales was not liable to
      Limited            Jawaid Farooqi   17.09.2009   deduction of tax u/s 233.
138   Sadruddin                                                                                        LTU-      Income
      Hashwani           Jawaid Farooqi   01.03.2006   Under Section 12(18)                    1.874   Karachi   Tax
139   Sanghar Sugar                                                                                    LTU-      Income
      Mills Limited                       12.06.2008                                                   Karachi   Tax
140                                                                                                    LTU-      Income
      Security Leasing                                                                                 Karachi   Tax
      Corporation                         05.01.2008


                                                                    Page 11 of 155
141   Shaheen Air                                                                                     LTU-      Income
      International                                   Surcharge is not liable on tax                  Karachi   Tax
      Limited           Jawaid Farooqi   08.09.2009   charged u/s 80
142   Shaheen Air                                                                                     LTU-      Income
      International                                   Surcharge is not liable on tax                  Karachi   Tax
      Limited           Jawaid Farooqi   08.09.2009   charged u/s 80
143                                                   Expenditure incurred on                         LTU-      Income
                                                      development of software is not of               Karachi   Tax
                                                      capital nature.
      Standard                                        Not allocate financial expenses
      Chartered Bank    Jawaid Farooqi   17.09.2009   agianst dividend income.
144                                                   Expenditure incurred on                         LTU-      Income
                                                      development of software is not of               Karachi   Tax
                                                      capital nature.
      Standard                                        Not allocate financial expenses
      Chartered Bank    Jawaid Farooqi   17.09.2009   agianst dividend income.
145                                                   Expenditure incurred on                         LTU-      Income
                                                      development of software is not of               Karachi   Tax
                                                      capital nature.
      Standard                                        Not allocate financial expenses
      Chartered Bank    Jawaid Farooqi   17.09.2009   agianst dividend income.
146                                                   Allow the bad debts exp. When the               LTU-      Income
                                                      condition as laid down in Sec. 29 of            Karachi   Tax
      Standard                                        the I.Tax Ordinance, 2001 were not
      Chartered Bank    Jawaid Farooqi   17.09.2009   fulfilled.
147                                                                                                   LTU-      Income
                                                      Head Office Expenses                            Karachi   Tax
                                                      Intrest Credit to Suspense account
                                                      Interest suspense as taxed in earlier
      Standard                                        year.
      Chartered Bank                                  Maintaining account on Mercantile
      Limited           Nasrullah Awan   09.02.2009   system.
                                                      Not charged tax on dividend over
148                                                   and above minimum tax @ 0.5% on                 LTU-      Income
      State Life                                      balance turnover.                               Karachi   Tax
      Insurance Corp.                                 It was a legal requirement to issue a
      of Pakistan       Jawaid Farooqi   11.08.2008   notice u/s 65 in the case.            102.135
149                                                   Not charged tax on dividend over                LTU-      Income
                                                      and above minimum tax @ 0.5% on                 Karachi   Tax
      State Life                                      balance turnover.
      Insurance Corp.                                 It was a legal requirement to issue a
      of Pakistan       Jawaid Farooqi   11.08.2008   notice u/s 65 in the case.            111.457



                                                                  Page 12 of 155
150                                                    Not charged tax on dividend over                LTU-      Income
                                                       and above minimum tax @ 0.5% on                 Karachi   Tax
      State Life                                       balance turnover.
      Insurance Corp.                                  It was a legal requirement to issue a
      of Pakistan        Jawaid Farooqi   11.08.2008   notice u/s 65 in the case.            143.299
151                                                    Not charged tax on dividend over                LTU-      Income
                                                       and above minimum tax @ 0.5% on                 Karachi   Tax
      State Life                                       balance turnover.
      Insurance Corp.                                  It was a legal requirement to issue a
      of Pakistan        Jawaid Farooqi   11.08.2008   notice u/s 65 in the case.            146.637
152                                                    Not charged tax on dividend over                LTU-      Income
                                                       and above minimum tax @ 0.5% on                 Karachi   Tax
      State Life                                       balance turnover.
      Insurance Corp.                                  It was a legal requirement to issue a
      of Pakistan        Jawaid Farooqi   11.08.2008   notice u/s 65 in the case.            195.271
153   State Life                                                                                       LTU-      Income
      Insurance                                                                                        Karachi   Tax
      Corporation Of                                   Under Section 24(i) of 79
      Pakistan Ltd.      Jawaid Farooqi   22.04.2006   Ordinance.                           17.713
154   Syngenta                                                                                         LTU-      Income
      Pakistan Ltd.                       13.09.2006   Under Section 122(5A)                7.826      Karachi   Tax
155   The Bank of                                                                                      LTU-      Income
      Tokyo                                            Interest earned from overseas                   Karachi   Tax
      Mitsubishi                          10.10.2005   branches                             1.224
156   The Bank of                                                                                      LTU-      Income
      Tokyo                                                                                            Karachi   Tax
      Mitsubishi         Jawaid Farooqi   30.07.2009   Provision for bad debts.             16.276
157   The Karachi                                                                                      LTU-      Income
      Stock Exchange                      05.01.2008                                                   Karachi   Tax
158                                                                                                    LTU-      Income
      Transair Travels                                                                                 Karachi   Tax
      (Pvt) Limited      Nasrullah Awan   22.08.2009   Additioal tax under section 89       0.203
159                                                                                                    LTU-      Income
      Transair Travels                                                                                 Karachi   Tax
      (Pvt) Limited      Nasrullah Awan   22.08.2009   Additioal tax under section 89       0.295
160                                                                                                    LTU-      Income
      Transair Travels                                                                                 Karachi   Tax
      (Pvt) Limited      Nasrullah Awan   22.08.2009   Additioal tax under section 89       0.048
161                                                                                                    LTU-      Income
      United Insurance                                 Case was hit by limitation prescribed           Karachi   Tax
      Co. Limited        Nasrullah Awan   22.08.2009   u/s 156.                              0.284



                                                                   Page 13 of 155
162                                                                  Under Section 24(c) & 52 of Income                                                 LTU-      Income
                                                                     Tax Ordinance, 1979.                                                               Karachi   Tax
                                                                     Self consumption is ousted from the
      Wali Oil Mills                                                 scope of Section 80C of Income Tax
      Limited                         Jawaid Farooqi    15.06.2009   Ord., 1979.
163                                                                  Under Section 24(c) & 52 of Income                                                 LTU-      Income
                                                                     Tax Ordinance, 1979.                                                               Karachi   Tax
                                                                     Self consumption is ousted from the
      Wali Oil Mills                                                 scope of Section 80C of Income Tax
      Limited                         Jawaid Farooqi    15.06.2009   Ord., 1979.
164    ITR NO.368/97 M/s. Saify       Mr.       Aqeel   12/12/1997   Concealment       case      (Agreed Rs..9954   As per record case has never   By   RTO-     Income
                      Printing        Ahmed Abbasi                   assessment) Whether Penalty can be             been fixed. The AOR is              Hyderaba Tax
                      Press,                                         imposed or not.                                approached for expediting           d
                      Hyderabad                                                                                     .the matter.
165    ITR NO.369/20 M/s. Saify       Mr. Aqeel         12/12/1997   Concealment      case     (Agreed Rs..11100    As per record case has never   By   RTO-     Income
                      Printing        Ahmed Abbasi                   assessment) Whether Penalty can be             been fixed. The AOR is              Hyderaba Tax
                      Press,                                         imposed or not.                                approached for expediting           d
                      Hyderabad                                                                                     .the matter.
166    ITR NO.370/97 M/s. Saify       Mr. Aqeel         12/12/1997   Concealment      case     (Agreed Rs. 11422    As per record case has never   By   RTO-     Income
                      Printing        Ahmed Abbasi                   assessment) Whether Penalty can be             been fixed. The AOR is              Hyderaba Tax
                      Press,                                         imposed or not.                                approached for expediting           d
                      Hyderabad                                                                                     .the matter.
167    ITR NO.6/2002 M/s. Saify       Mr. Aqeel         12/12/1997   Concealment      case     (Agreed Rs. 4972     As per record case has never   By   RTO-     Income
                      Printing        Ahmed Abbasi                   assessment) Whether Penalty can be             been fixed. The AOR is              Hyderaba Tax
                      Press,                                         imposed or not.                                approached for expediting           d
                      Hyderabad                                                                                     .the matter.
168   ITR NO.66/2001 M/s. Saify       Mr. Aqeel         12/12/1997   Concealment      case     (Agreed Rs. 7350     As per record case has never   By   RTO-     Income
                      Printing        Ahmed Abbasi                   assessment) Whether Penalty can be             been fixed. The AOR is              Hyderaba Tax
                      Press,                                         imposed or not.                                approached for expediting           d
                      Hyderabad                                                                                     .the matter.
169    ITA No. 501/99 M/s.Haji        Mr. Aqeel         30-07-1999   Capital v/s Revenue Receipt        Rs. 37888   Case was fixed on 14-10-       By   RTO-     Income
                      Shafi           Ahmed Abbasi                                                                  2009 outcome awaited                Hyderaba Tax
                      Mohammad                                                                                                                          d
                      Nizamani,
                      Matli,Distric
                      t T.M.Khan

170   ITA No. 502/99 M/s.Haji  Mr. Aqeel                30-07-1999   Capital v/s Revenue Receipt        Rs. 77853   Case was fixed on 14-10-       By   RTO-     Income
                     Shafi     Ahmed Abbasi                                                                         2009 outcome awaited                Hyderaba Tax
                     Mohammad                                                                                                                           d
                     Nizamani,



                                                                                 Page 14 of 155
171   ITA No. 503/99 M/s.Haji      Mr. Aqeel       30-07-1999   Capital v/s Revenue Receipt        Rs. 94134     Case was fixed on 14-10-    By    RTO-     Income
                     Shafi         Ahmed Abbasi                                                                  2009 outcome awaited              Hyderaba Tax
                     Mohammad                                                                                                                      d
                     Nizamani,
                     Matli,Distric
                     t T.M.Khan

172   ITA No. 504/99 M/s.Haji      Mr. Aqeel       30-07-1999   Capital v/s Revenue Receipt        Rs. 94134     Case was fixed on 14-10-    By    RTO-     Income
                     Shafi         Ahmed Abbasi                                                                  2009 outcome awaited              Hyderaba Tax
                     Mohammad                                                                                                                      d
                     Nizamani,
                     Matli,Distric
                     t T.M.Khan

173   ITA No. 505/99 M/s.Haji      Mr. Aqeel       30-07-1999   Capital v/s Revenue Receipt        Rs. 61876     Case was fixed on 14-10-    By    RTO-     Income
                     Shafi         Ahmed Abbasi                                                                  2009 outcome awaited              Hyderaba Tax
                     Mohammad                                                                                                                      d
                     Nizamani,
                     Matli,Distric
                     t T.M.Khan

174   ITA No. 506/99 M/s.Haji      Mr. Aqeel       30-07-1999   Capital v/s Revenue Receipt        Rs. 61876     Case was fixed on 14-10-    By    RTO-     Income
                     Shafi         Ahmed Abbasi                                                                  2009 outcome awaited              Hyderaba Tax
                     Mohammad                                                                                                                      d
                     Nizamani,
                     Matli,Distric
                     t T.M.Khan

175   ITA No. 507/99 M/s.Haji      Mr. Aqeel       30-07-1999   Capital v/s Revenue Receipt        Rs. 55689     Case was fixed on 14-10-    By    RTO-     Income
                     Shafi         Ahmed Abbasi                                                                  2009 outcome awaited              Hyderaba Tax
                     Mohammad                                                                                                                      d
                     Nizamani,
176      ITA No.     M/s.Ch.       Mr.     Aqeel    6/6/2001    Whether the taxpayer being Director Rs. 813564   As per record case has never By   RTO-     Income
         109/2001    Ghulam Ali    Ahmed Abbasi                 of the Company could declare the                 been fixed. The AOR is            Hyderaba Tax
                     Director of                                liabilities of Companies in his                  approached for expediting         d
                     Indus Gums                                 personal Wealth Statement.                       .the matter.
                     & Proteins
                     (Pvt)
                     Limited.
                     N’shah




                                                                            Page 15 of 155
177      ITR No.       M/s.Hafiz   Mr. Aqeel       14-07-2005     Assessing Officer has not obtained Rs. 56583      ITAT has reverse already its By     RTO-     Income
         255/2006      Sweet Mart, Ahmed Abbasi                   “Approval” but had referred to the                   earlier judgment on this         Hyderaba Tax
                       Hyderabad                                  terms “Permission” u/s 65(2)                        legal issue in other cases .      d
                                                                                                                    The AOR is approached for
                                                                                                                       necessary guidance and
                                                                                                                     direction whether a the file
                                                                                                                    mise: application in ITAT be
                                                                                                                                 filed ..
178      ITR No.       M/s.Farm    Mr. Aqeel       15-09-2005     Assessing Officer has not obtained Rs. 75698      ITAT has reverse already its By     RTO-     Income
         243/2006      Clinic      Ahmed Abbasi                   “Approval” but had referred to the                   earlier judgment on this         Hyderaba Tax
                       Pesticides                                 terms “Permission” u/s 65(2)                        legal issue in other cases .      d
                       Agency,                                                                                      The AOR is approached for
                       Mirpur Khas                                                                                     necessary guidance and
                                                                                                                     direction whether a the file
                                                                                                                    mise: application in ITAT be
                                                                                                                                  filed
179          --        M/s. Kashif Mr. Aqeel          10/8/2009                                      Rs.404250      Illegal claim of Wealth Tax By      RTO-     Income
                       Mukhtiar    Ahmed Abbasi                                                                     exemption u/s 12(2) of              Hyderaba Tax
                       Plastic                                                                                      Wealth Tax Act 1963.                d
                       Works
                       Hyderabad
180      M/s. Sindh     ITRA No. Mr. Saiduddin           --               Levy of tax u/s 80D        24,674,177/-               --.             Against RTO-     Income
          Irrigation    967 & 968       & Co.                                                                                                           Hyderaba Tax
          Drainage        of 2008                                                                                                                       d
          Authority
         Hyderabad
           (SIDA)
181      M/s. Chemi        --           --               --        Addition u/s 66A on a/c of untaxed 42,58,083/-               --              Against RTO-       Income
         Visco Fiber                                              interest amount taxpayer treated it as                                                Hyderaba   Tax
         Nawabshah                                                          of capital in nature.                                                       d
182   Flurry Food        206/03                       4/20/200    The R/Person supplied cooked food. 2.281                                      By      RTO-       Income
      Industries                                                  All supplies made by the unit form                                                    Karachi    Tax
                                                                  16-8-99 onwards were liable to sales
                                                                  tax but the unit did not pay any sales
                                                                  tax on the supply of cooked food.
                                  Mr.Sibtain Mehmood                                                                PENDING IN THE HIGH COURT
183   Silver              82/03                   10/18/2003      Claiming /Obtaining of refund on 4.624                                  By            RTO-       Income
      Corporation                                                 the basis of bogus invoices issued by                                                 Karachi    Tax
                                  Mr.Mujeeb Pirzada               suspected units.                                  PENDING IN THE HIGH COURT
184   Razzak Steel        2009                          2009      The Department has filed appeal for 33.808                              By            RTO-       Income
      (Pvt)Ltd                                                    the recovery of Government dues.                                                      Karachi    Tax
                                  Mr.Moshan Imam                                                                    PENDING IN THE HIGH COURT


                                                                             Page 16 of 155
185   TDC Vehcials      254/01                   13-01-2001 do                                       25.224                         By    RTO-      Income
      Engg.(Pvt)LTD              Mr.Raja Muhammad Iqbal                                                       PENDING IN THE HIGH COURT   Karachi   Tax
186   AMI               182/06                    6/24/2006 During the course of post refund         17.051                         By    RTO-      Income
      International                                         audit of refund claims of the                                                 Karachi   Tax
                                                            rgistered       person.        Certain
                                                            discrepancies      were       noticed.
                                                            Accordingly        charges       were
                                                            established at original stage. The
                                                            appellate tribunal held that the
                                                            refund once sanctioned can not be
                                                            questioned without invoking section
                                                            45 A of Sales Tax Act, 1990. The
                                                            department has challehged the order
                                                            of Tribunal. The Board has also
                                                            constituted a committee in this case
                                                            under section 47A of the Sales Tax
                                                            Act, 1990 vide C.No. 1(121)ST-
                                                            ADR/2006 dated 10-06-2006.
                                 Mr.Moshan Imam                                                               PENDING IN THE HIGH COURT
187   Welfare Trading    06                       8/2/2006  The R/Person claimed refund against      5.769                          By    RTO-      Income
                                                            the fake / flying invoices issued by                                          Karachi   Tax
                                                            the black listed units. The same was
                                                            rejected by the refund sanctioning
                                 Mr.Sibtain Mehmood         authority.                                        PENDING IN THE HIGH COURT
188   Quality Linen     2009                     10/11/2009 do                                       4.407                          By    RTO-      Income
      Supply corp.               Mr.Sibtain Mehmood                                                           PENDING IN THE HIGH COURT   Karachi   Tax
189   Universal Gum     72/07                     1/25/2007 The R/Person was involved in the         8.250                          By    RTO-      Income
                                                            manufacturing of gum powder but at                                            Karachi   Tax
                                                            the same time it was showing
                                                            purchases of yarn etc against which
                                                            export was shown to have been
                                                            made & refund was claimed
                                 Mr.Sibtain Mehmood         /obtained.                                        PENDING IN THE HIGH COURT
190   Universal Gum     75/07                     1/24/2007 The R/Person was involved in the         14.310                         By    RTO-      Income
                                                            manufacturing of gum powder but at                                            Karachi   Tax
                                                            the same time it was showing
                                                            purchases of yarn etc against which
                                                            export was shown to have been
                                                            made & refund was claimed
                                 Mr.Sibtain Mehmood         /obtained.                                        PENDING IN THE HIGH COURT




                                                                           Page 17 of 155
191   Nizam Impex        37/07                        1/18/2007   The unit engaged in the business of    1.498                        By      RTO-      Income
      Pvt Ltd                                                     imports and had not applied for                                             Karachi   Tax
                                                                  registration as the exemption from
                                                                  sales tax on the supply made by
                                                                  importers was withdrawn w.e.f. 13-
                                  Mr.Nadeem quershi               06-97.                                          PENDING IN THE HIGH COURT
192   Nizam Impex        38/07                        1/18/2007   The unit engaged in the business of    1.487                          By    RTO-      Income
                                                                  imports and had not applied for                                             Karachi   Tax
                                                                  registration as the exemption from
                                                                  sales tax on the supply made by
                                                                  importers was withdrawn w.e.f. 13-
                                  Mr.Nadeem Quershi               06-97.                                          PENDING IN THE HIGH COURT
193   Galaxy              /07                      1/25/2006      The R/Person did not furnish           13.736                         By    RTO-      Income
      Corporation                                                 separate sales tax return for the                                           Karachi   Tax
                                                                  month of June 2001 which was
                                                                  requirement of section 26 (2) of
                                                                  Sales Tax Act, 1990 and also the
                                                                  R/Person did not charge and pay out
                                                                  tax on some imports and the supply
                                                                  of goods. The Appellate Tribunal
                                                                  waivedthe additional tax and
                                                                  penalty. The department has filed
                                                                  appeal against the waiver of
                                  Mr.Shakeel Ahmed                                                                PENDING IN THE HIGH COURT
                                                                  additional tax and penalty.
194   General Sales       /07                         2/3/2007    The R/Person had made supplies of      3.080                          By    RTO-      Income
      Trading                                                     dry fuits to number of hotels during                                        Karachi   Tax
                                                                  the year 1998-99 without payment of
                                  Mr.Moshan Imam                  sales tax.                                      PENDING IN THE HIGH COURT
195   Al-Sadiq           153/08                         2008      do                                     0.896                          By    RTO-      Income
      Precisiion Ind              Mr.Aqeel abbasi                                                                 PENDING IN THE HIGH COURT   Karachi   Tax
196   Tip Top Dry        524/07                       4/24/2004   Case was made for non compliance 8.372                                By    RTO-      Income
      Cleaning Pvt Ltd                                            of the instruction contained in the                                         Karachi   Tax
                                                                  Sindh Sales Tax Ordinance 2000
                                                                  (VIII of 2000) and knowingly
                                                                  avoiding discharge of their liablities
                                  Mr.Sibtain Mehmood              to get registration.                            PENDING IN THE HIGH COURT




                                                                              Page 18 of 155
197   Automobile         70/04                        2/26/2007   The registered person failed to pay 6.124                       By      RTO-      Income
      Corporation of                                              leviable sales tax on various services                                  Karachi   Tax
      Pakistan Ltd                                                of repairs/ maintenance/painting etc.
                                                                  The registered person also failed to
                                                                  pay sales tax on advances received
                                                                  from customers.
                                   Mr.Raja Muhammad Iqbal                                                     PENDING IN THE HIGH COURT
198   The Export         73/08                     4/11/2008      The R/Person claimed refund against 2.215                         By    RTO-      Income
      Company                                                     the fake / flying invoices issued by                                    Karachi   Tax
                                                                  the black listed units. TheTribunal
                                                                  has also held tha the Assistant
                                                                  Collector can not reject refund claim
                                                                  involving value of rupees above one
                                   Mr.Aqeel abbasi                million.                                    PENDING IN THE HIGH COURT
199   Saiflo              /08                         5/9/2008    The refund claim of the rgistered 1.001                           By    RTO-      Income
      Enterprises                                                 perosn claimed on the invoices of                                       Karachi   Tax
                                                                  supplier (Registration suspended)
                                                                  was rejected through ex-parte order.
                                                                  The Appellate Tribunal held that the
                                                                  order of adjudicating authority is not
                                                                  sustainable as hearing opportunity
                                                                  was not provided to the R/P. The
                                                                  order was also wrongly held to be
                                                                  non maintainable as it was passed
                                                                  beyond prescribed period of 90 days
                                                                  despite the amendment in section 45
                                                                  of the Sales Tax Act, 1990.
                                   Mr.Shakeel Ahmed                                                           PENDING IN THE HIGH COURT
200   Sajjad Textile     28/04                        3/26/2007   This is a case of obtaining refund 7.718                          By    RTO-      Income
      Industries Pvt                                              against the invoices of untraceable                                     Karachi   Tax
      Ltd                                                         units (Black listed units) by the
                                                                  claimant. The case initiated by the
                                                                  Directorate of customs intelligence.
                                                                  The High Court earlier rejected the
                                                                  appeal     of   department.     The
                                                                  department filed appeal before
                                                                  Supreme Court. The SC remanded
                                                                  the case to High Court for deciding
                                   Mr.Akthar Ali Mehmood          it afresh.                                  PENDING IN THE HIGH COURT
201   M/S. TABROS      776/KB OF      JAVEED         6/6/2006                     221                  NIL                          By    RTO-      Income
      PHARMA               03        FAROOQI                                                                                              Karachi   Tax


                                                                             Page 19 of 155
202   M/S            321/KB OF     JAVEED    1/8/2006      122(5A)        4.452   By   RTO-      Income
      MARILAND           04       FAROOQI                                              Karachi   Tax
      BUILDERS &
      DEVELOPERS
203   M/S            876/KB OF    AQEEL     22-04-2006     U/S.62         2.019   By   RTO-      Income
      PAKISTAN          2004      ABBASI                                               Karachi   Tax
      READYMADE
      GARMENTS
      MANUFACTU
      RING
      EXPORTERS
204   M/S            877/KB OF    AQEEL     22-04-2006     U/S.62         1.489   By   RTO-      Income
      PAKISTAN          2004      ABBASI                                               Karachi   Tax
      READYMADE
      GARMENTS
      MANUFACTU
      RING
      EXPORTERS
205   M/S            878/KB OF    AQEEL     22-04-2006     U/S.62         1.619   By   RTO-      Income
      PAKISTAN          2004      ABBASI                                               Karachi   Tax
      READYMADE
      GARMENTS
      MANUFACTU
      RING
      EXPORTERS
206   M/S SALEEM     805/KB OF     JAVEED   23-08-2006     122(5A)        1.721   By   RTO-      Income
      PIARALI           2005      FAROOQI                                              Karachi   Tax
207   M/S SALEEM     806/KB OF     JAVEED   23-08-2006     122(5A)        1.191   By   RTO-      Income
      PIARALI           2005      FAROOQI                                              Karachi   Tax
208   M/S PLAY       846/KB OF     JAVEED   24-08-2006     122(5A)        0.281   By   RTO-      Income
      HOUSE             2005      FAROOQI                                              Karachi   Tax
      NURSARRY
      SCHOOL
209   M/S SYSNETIC   89/KB OF      JAVEED   31-10-2006      52/86         2.374   By   RTO-      Income
      COMPUTER         2005       FAROOQI                                              Karachi   Tax
      EDUCATION
      PVT LTD
210   M/S            1618/KB OF   AQEEL     18-08-2007   S.A.SCHEME       0.193   By   RTO-      Income
      ANCHORAGE          04       ABBASI                                               Karachi   Tax
      SCHOOL




                                                         Page 20 of 155
211   M/S         758/KB OF    JAVEED       22-08-2009    122(5A)         0.875    By   RTO-      Income
      PARAMOUNT      2006     FAROOQI                                                   Karachi   Tax
      ENTERPRISES
212   M/S DAWOOD 1640/KB OF ALTAF MOUN      26-08-2008     170(4)         0.024    By   RTO-      Income
      C/O. K.P.T     2006                                                               Karachi   Tax

213   UMMERDIN      1641/KB OF ALTAF MOUN   26-08-2008     170(4)         0.013    By   RTO-      Income
      C/O K.P.T        2006                                                             Karachi   Tax
214   WAHID ALI     1642/KB OF ALTAF MOUN   26-08-2008     170(4)         0.011`   By   RTO-      Income
      MIRZA C/O.       2006                                                             Karachi   Tax
      K.P.T
215   ABDUL         1643/KB OF ALTAF MOUN   26-08-2008     170(4)         0.012    By   RTO-      Income
      RAZZAK C/O.      2006                                                             Karachi   Tax
      K.P.T
216   MUHAMMED      1644/KB OF ALTAF MOUN   26-08-2008     170(4)         0.026    By   RTO-      Income
      YASEEN C/O.      2006                                                             Karachi   Tax
      K.P.T
217   IMTIAZ ALI    1645/KB OF ALTAF MOUN   26-08-2008     170(4)         0.036    By   RTO-      Income
      CHUHAN C/O.      2006                                                             Karachi   Tax
      K.P.T
218   ABDUL         1646/KB OF ALTAF MOUN   26-08-2008     170(4)         -0.008   By   RTO-      Income
      MAMA C/O.        2006                                                             Karachi   Tax
      K.P.T
219   ABDUL         1647/KB OF ALTAF MOUN   26-08-2008     170(4)         0.019    By   RTO-      Income
      LATEEF C/O.      2006                                                             Karachi   Tax
      K.P.T
220   SHEER ALAM    1648/KB OF ALTAF MOUN   26-08-2008     170(4)         0.013    By   RTO-      Income
      C/O. K.P.T       2006                                                             Karachi   Tax
221   MUHAMMQA      1649/KB OF ALTAF MOUN   26-08-2008     170(4)         0.018    By   RTO-      Income
      D BADSHAH        2006                                                             Karachi   Tax
      C/O. K.P.T
222   TALIB         1650/KB OF ALTAF MOUN   26-08-2008     170(4)         0.054    By   RTO-      Income
      HUSSAIN          2006                                                             Karachi   Tax
      C/O. K.P.T
223   AMIN SHAHID   1651/KB OF ALTAF MOUN   26-08-2008     170(4)         0.001    By   RTO-      Income
      C/O. K.P.T       2006                                                             Karachi   Tax

224   MUHAMMAD 1652/KB OF ALTAF MOUN        26-08-2008     170(4)         0.05     By   RTO-      Income
      USMAN C/O.    2006                                                                Karachi   Tax
      K.P.T
225   FAZAL KHAN 1653/KB OF ALTAF MOUN      26-08-2008     170(4)         0.021    By   RTO-      Income
      C/O. K.P.T    2006                                                                Karachi   Tax


                                                         Page 21 of 155
226   HASHIM C/O. 1654/KB OF ALTAF MOUN          26-08-2008     170(4)         -0.042   By   RTO-      Income
      K.P.T          2006                                                                    Karachi   Tax
227   NASIR JAMAL 1655/KB OF ALTAF MOUN          26-08-2008     170(4)         0.003    By   RTO-      Income
      C/O. K.P.T     2006                                                                    Karachi   Tax

228   SYED EJAZ        1656/KB OF ALTAF MOUN     26-08-2008     170(4)         0.063    By   RTO-      Income
      ALI C/O. K.P.T      2006                                                               Karachi   Tax
229   MOHAMMAD         1657/KB OF ALTAF MOUN     26-08-2008     170(4)         0.016    By   RTO-      Income
      DURAIZ C/O.         2006                                                               Karachi   Tax
      K.P.T
230   MUKHTAR          1658/KB OF ALTAF MOUN     26-08-2008     170(4)         0.021    By   RTO-      Income
      AHMED C/O.          2006                                                               Karachi   Tax
      K.P.T
231   SALEM            1659/KB OF ALTAF MOUN     26-08-2008     170(4)         0.022    By   RTO-      Income
      MOHAMMAD            2006                                                               Karachi   Tax
      C/O. K.P.T
232   MOHAMMAD         1660/KB OF ALTAF MOUN     26-08-2008     170(4)         0.017    By   RTO-      Income
      YOUSUF C/O.         2006                                                               Karachi   Tax
      K.P.T
233   MOHAMMAD         1661/KB OF ALTAF MOUN     26-08-2008     170(4)         0.016    By   RTO-      Income
      NAWAZ C/O.          2006                                                               Karachi   Tax
      K.P.T
234   GUL BAHAR        1662/KB OF ALTAF MOUN     26-08-2008     170(4)         0.092    By   RTO-      Income
      C/O. K.P.T          2006                                                               Karachi   Tax
235   NASIR            1663/KB OF ALTAF MOUN     26-08-2008     170(4)         0.108    By   RTO-      Income
      AHMED C/O.          2006                                                               Karachi   Tax
      K.P.T
236   ABID ALI C/O.    1664/KB OF   ALTAF MOUN   26-08-2008     170(4)         0.015    By   RTO-      Income
      K.P.T               2006                                                               Karachi   Tax
237   JAWED GUL        1666/KB OF   ALTAF MOUN   26-08-2008     170(4)         -        By   RTO-      Income
      C/O. K.P.T          2006                                                               Karachi   Tax
238   AMRAZ GUL        1667/KB OF   ALTAF MOUN   26-08-2008     170(4)         0.014    By   RTO-      Income
      C/O. K.P.T          2006                                                               Karachi   Tax
239   MOHAMMAD         1668/KB OF   ALTAF MOUN   26-08-2008     170(4)         0.032    By   RTO-      Income
      SARWAR C/O.         2006                                                               Karachi   Tax
      K.P.T
240   ABDUL            1669/KB OF ALTAF MOUN     26-08-2008     170(4)         0.018    By   RTO-      Income
      MOBEEN C/O.         2006                                                               Karachi   Tax
      K.P.T
241   SAJIDA           1670/KB OF ALTAF MOUN     26-08-2008     170(4)         -        By   RTO-      Income
      BEGUM C/O.          2006                                                               Karachi   Tax
      K.P.T


                                                              Page 22 of 155
242   LAL JEE C/O.   1671/KB OF ALTAF MOUN   26-08-2008     170(4)         0.013   By   RTO-      Income
      K.P.T             2006                                                            Karachi   Tax
243   FIDA           1672/KB OF ALTAF MOUN   26-08-2008     170(4)         0.006   By   RTO-      Income
      MOHAMMAD          2006                                                            Karachi   Tax
      C/O. K.P.T
244   MUNAWWAR       1673/KB OF ALTAF MOUN   26-08-2008     170(4)         0.013   By   RTO-      Income
      H QURESHI         2006                                                            Karachi   Tax
      C/O. K.P.T
245   MOHAMMAD       1674/KB OF ALTAF MOUN   26-08-2008     170(4)         0.013   By   RTO-      Income
      RAFIQ C/O.        2006                                                            Karachi   Tax
      K.P.T
246   JAN            1675/KB OF ALTAF MOUN   26-08-2008     170(4)         0.009   By   RTO-      Income
      MOHAMMAD          2006                                                            Karachi   Tax
      C/O. K.P.T
247   MOHAMMAD       1676/KB OF ALTAF MOUN   26-08-2008     170(4)         0.012   By   RTO-      Income
      IQBAL C/O.        2006                                                            Karachi   Tax
      K.P.T
248   MOHAMMAD       1677/KB OF ALTAF MOUN   26-08-2008     170(4)         0.007   By   RTO-      Income
      HASSAN            2006                                                            Karachi   Tax
      KHAN C/O.
      K.P.T
249   RASHID ALI     1678/KB OF ALTAF MOUN   26-08-2008     170(4)         0.029   By   RTO-      Income
      C/O. K.P.T        2006                                                            Karachi   Tax
250   ABDUL AZIZ     1679/KB OF ALTAF MOUN   26-08-2008     170(4)         0.003   By   RTO-      Income
      USMAN             2006                                                            Karachi   Tax
      C/O. K.P.T
251   ABDUL          1680/KB OF ALTAF MOUN   26-08-2008     170(4)         0.011   By   RTO-      Income
      KHALIQ            2006                                                            Karachi   Tax
      C/O. K.P.T
252   MUHAMMAD       1681/KB OF ALTAF MOUN   26-08-2008     170(4)         0.043   By   RTO-      Income
      LUQMAN C/O.       2006                                                            Karachi   Tax
      K.P.T
253   MUHAMMAD       1682/KB OF ALTAF MOUN   26-08-2008     170(4)         0.031   By   RTO-      Income
      HASSAN C/O.       2006                                                            Karachi   Tax
      K.P.T
254   NAVEED         1683/KB OF ALTAF MOUN   26-08-2008     170(4)         0.069   By   RTO-      Income
      SARWAR            2006                                                            Karachi   Tax
      C/O. K.P.T
255   MUHAMMAD       1684/KB OF ALTAF MOUN   26-08-2008     170(4)         0.049   By   RTO-      Income
      USMAN C/O.        2006                                                            Karachi   Tax
      K.P.T



                                                          Page 23 of 155
256   NOOR AHMAD 1685/KB OF ALTAF MOUN      26-08-2008     170(4)         0.004   By   RTO-      Income
      C/O. K.P.T    2006                                                               Karachi   Tax

257   MUHAMMAD      1686/KB OF ALTAF MOUN   26-08-2008     170(4)         0.021   By   RTO-      Income
      AKRAM C/O.       2006                                                            Karachi   Tax
      K.P.T
258   MALIK         1687/KB OF ALTAF MOUN   26-08-2008     170(4)         -       By   RTO-      Income
      MUHAMMAD         2006                                                            Karachi   Tax
      C/O. K.P.T
259   MUHAMMAD      1688/KB OF ALTAF MOUN   26-08-2008     170(4)         0.055   By   RTO-      Income
      SIDDIQ C/O.      2006                                                            Karachi   Tax
      K.P.T
260   MUHAMMAD      1938/KB OF ALTAF MOUN   26-08-2008     170(4)         0.006   By   RTO-      Income
      JAWAID C/O.      2006                                                            Karachi   Tax
      K.P.T
261   SHAMSUDDIN    1939/KB OF ALTAF MOUN   26-08-2008     170(4)         0.016   By   RTO-      Income
      C/O. K.P.T       2006                                                            Karachi   Tax

262   ZAHID         1940/KB OF ALTAF MOUN   26-08-2008     170(4)         0.026   By   RTO-      Income
      HUSSAIN          2006                                                            Karachi   Tax
      C/O K.P.T
263   QAMAR         1941/KB OF ALTAF MOUN   26-08-2008     170(4)         0.035   By   RTO-      Income
      ZAMAN            2006                                                            Karachi   Tax
      C/O. K.P.T
264   M/S.          643/KB OF    JAVEED     4/11/2008      170(4)         -       By   RTO-      Income
      INTERLINK        2006     FAROOQI                                                Karachi   Tax
      CORPORATIO
      N
265   M/S.          644/KB OF    JAVEED     4/11/2008      170(4)         -       By   RTO-      Income
      INTERLINK        2006     FAROOQI                                                Karachi   Tax
      CORPORATIO
      N
266   M/S.          592/KB OF    JAVEED      7/1/2009      170(4)         -       By   RTO-      Income
      NATIONAL         2006     FAROOQI                                                Karachi   Tax
      RECYCLING
267   M/S LOVELY    505/KB OF   AQEEL       28-04-2009    122(5A)         0.023   By   RTO-      Income
      TRADERS          2007     ABBASI                                                 Karachi   Tax
268   M/S, M.S.H.   361/KB OF   AQEEL       11/5/2009     122(5A)         0.327   By   RTO-      Income
      AGENCY           2007     ABBASI                                                 Karachi   Tax
269   M/S PYARMID                                                                 By   RTO-      Income
      MAINPOWER                                                                        Karachi   Tax



                                                         Page 24 of 155
270   M/S           506 KB OF    AQEEL      4/6/2009      170(4)         -        By   RTO-      Income
      O.G.COMMUNI      2007      ABBASI                                                Karachi   Tax
      CATION
271   ABDULLAH                   JAWEED    18-04-2008     170(4)         -0.009   By   RTO-      Income
      LACE WORKS                 FAROOQI                                               Karachi   Tax
272   MUHAMMMA      1790/KB OF   JAWEED    17-05-2008     143-B          0.53     By   RTO-      Income
      D AFZAL          2007      FAROOQI                                               Karachi   Tax
273   MUHAMMMA      1791/KB OF   JAWEED    17-05-2008     143-B          0.788    By   RTO-      Income
      D AFZAL          2007      FAROOQI                                               Karachi   Tax
274   MUHAMMMA      1792/KB OF   JAWEED    17-05-2008     143-B          2.361    By   RTO-      Income
      D AFZAL          2007      FAROOQI                                               Karachi   Tax




275   MUHAMMMA      1793/KB OF JAWEED      17-05-2008     143-B          0.934    By   RTO-      Income
      D AFZAL          2007    FAROOQI                                                 Karachi   Tax
276   AHMAD         637/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      ENTER TRADE      2006     ABBASI                                                 Karachi   Tax
277   AHMAD         638/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      ENTER TRADE      2006     ABBASI                                                 Karachi   Tax
278   AHMAD         639/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      ENTER TRADE      2006     ABBASI                                                 Karachi   Tax
279   AHMAD         640/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      ENTER TRADE      2006     ABBASI                                                 Karachi   Tax
280   M/S HINA      622/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      IMPEX            2006     ABBASI                                                 Karachi   Tax
281   M/S HINA      623/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      IMPEX            2006     ABBASI                                                 Karachi   Tax
282   M/S HINA      624/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      IMPEX            2006     ABBASI                                                 Karachi   Tax
283   M/S HINA      625/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      IMPEX            2006     ABBASI                                                 Karachi   Tax
284   M/S HINA      626/KB OF   AQEEL      29-05-2008     170(4)         -        By   RTO-      Income
      IMPEX            2006     ABBASI                                                 Karachi   Tax
285   M/S FARHAN     596KBOF ALTAF MOON    29-05-2008     170(4)         -        By   RTO-      Income
      CORPORATIO       2006                                                            Karachi   Tax
      N
286   M/S TARIQ     85/KB OF ALTAF MOON     8/7/2008      122(1)         1.314    By   RTO-      Income
      MEHMOOD         2008                                                             Karachi   Tax



                                                        Page 25 of 155
287   M/S EVERY    709/KB OF    ALTAF MOON   11/1/2008      170(4)         -        By   RTO-      Income
      BRIGHT CORP     2006                                                               Karachi   Tax
288   M/S EVERY    710/KB OF    ALTAF MOON   11/1/2008      170(4)         -        By   RTO-      Income
      BRIGHT CORP      006                                                               Karachi   Tax
289   M/S EVERY    711/KB OF    ALTAF MOON   11/1/2008      170(4)         -        By   RTO-      Income
      BRIGHT CORP     2006                                                               Karachi   Tax
290   M/S CENTRAL  619/KB OF    ALTAF MOON   11/10/2008     170(4)         -        By   RTO-      Income
      ENTERPRISES     2006                                                               Karachi   Tax
291   M/S CENTRAL  720/KB OF    ALTAF MOON   11/1/2008      170(4)         -        By   RTO-      Income
      ENTERPRISES     2006                                                               Karachi   Tax
292   FARAH AGHA   885/KB OF    ALTAF MOON   13-11-2008     170(4)         -        By   RTO-      Income
                      2006                                                               Karachi   Tax
293   FARAH AGHA 886/KB OF      ALTAF MOON   13-11-2008     170(4)         -        By   RTO-      Income
                      2006                                                               Karachi   Tax
294   M/S          774/KB OF    ALTAF MOON   31-12-2008     170(4)         -        By   RTO-      Income
      CLEARIANT       2006                                                               Karachi   Tax
      INT’L LTD
295   M/S AHMAD    1413/KB OF   ALTAF MOON   11/5/2009     122/177         0.453    By   RTO-      Income
      FOOD IND PVT    2005                                                               Karachi   Tax
      LTD
296   M/S FIRST    265/KB OF    ALTAF MOON   14-05-2009    54/266          6.095    By   RTO-      Income
      UDL             2005                                                               Karachi   Tax
      MUDARBA
      LTD
297   `M/S FIRST   414/KB OF    ALTAF MOON   14-05-2009    54/266          8.005    By   RTO-      Income
      UDL             2005                                                               Karachi   Tax
      MUDARBA
      LTD
298   M/S ACE      315/KB OF      JAVEED      6/6/2006       221           NIL      By   RTO-      Income
      TELECOM           07       FAROOQI                                                 Karachi   Tax
299   M/S ACE      316/KB OF      JAVEED      6/6/2006       221           NIL      By   RTO-      Income
      TELECOM           07       FAROOQI                                                 Karachi   Tax
300   M/S          209/KB OF       AQEEL     13-05-2009      62            -        By   RTO-      Income
      HAMDARD         2007        ABBASI                                                 Karachi   Tax
      LAB WAQAF
      LTD
301   AZIZ YOUSUF 281/KB OF     ATIF AWAN    17-03-2008      62            16.183   By   RTO-      Income
      SADIQ           2007                                                               Karachi   Tax
302   FAZAL        233/KB OF    ATIF AWAN    22-03-2008      62            6.604    By   RTO-      Income
      YOUSUF          2004                                                               Karachi   Tax
      SADIQ



                                                          Page 26 of 155
303   SUGHR BAI     234/KB OF    ATIF AWAN   17-03-2008      62            3.062   By   RTO-      Income
      SADIQ            2004                                                             Karachi   Tax
304   M/S FIRST      49/KB OF     AQEEL       1/7/2009      102-E          7.37    By   RTO-      Income
      ALNOOR           2005       ABBASI                                                Karachi   Tax
      MUDARBA
305   ABDUL         1251/KB OF    AQEEL      22-07-2009     128(5)         0.098   By   RTO-      Income
      HAFEEZ &         2006       ABBASI                                                Karachi   Tax
      BROS
306   M/S BARKAT    358/KB OF     AQEEL      22-07-2009    122(5A)         0.088   By   RTO-      Income
      POULTRY          2007       ABBASI                                                Karachi   Tax
      FARM LTD
307   M/S BARKAT    359KB OF      AQEEL      22-07-2009    122(5A)         0.326   By   RTO-      Income
      POULTRY         2007        ABBASI                                                Karachi   Tax
      FARM LTD
308   M/S BIG       1257/KB OF    AQEEL      22-07-2009    122(5A)         0.137   By   RTO-      Income
      MOTOR            2006       ABBASI                                                Karachi   Tax
      WORKSHOP
309   M/S AL TAIF   360/KB OF     AQEEL      22-07-2009    122(5A)         0.068   By   RTO-      Income
      JEWELLERS        2007       ABBASI                                                Karachi   Tax
310   AL QADIR      540/KB OF     AQEEL      22-07-2009    122(5A)         0.961   By   RTO-      Income
      JEMS &           2007       ABBASI                                                Karachi   Tax
      JEWELLERS
311   M/S AMNA      344/KB OF     AQEEL       5/8/2008     62/132          1.399   By   RTO-      Income
      PETROLIUM        2006      ABBASI                                                 Karachi   Tax
312   M/S REHAB     632/KB OF    JAVEED      9/10/2008     170940          -       By   RTO-      Income
      INTER TRADE      2006     FAROOQI                                                 Karachi   Tax
313   M/S REHAB     633/KB OF    JAVEED      9/10/2008     170940          -       By   RTO-      Income
      INTER TRADE      2006     FAROOQI                                                 Karachi   Tax
314   M/S REHAB     634/KB OF    JAVEED      9/10/2008     170940          -       By   RTO-      Income
      INTER TRADE      2006     FAROOQI                                                 Karachi   Tax
315   M/S REHAB     635/KB OF    JAVEED      9/10/2008     170940          -       By   RTO-      Income
      INTER TRADE      2006     FAROOQI                                                 Karachi   Tax
316   M/S REHAB     636/KB OF    JAVEED      9/10/2008     170940          -       By   RTO-      Income
      INTER TRADE      2006     FAROOQI                                                 Karachi   Tax
317   M/S SUNRISE   712/KB OF ALTAF MOUN     29-10-2008    170940          -       By   RTO-      Income
      TRADERS          2006                                                             Karachi   Tax
318   M/S UNIQUE    537/KB OF    JAVEED       7/5/2009      122(1)         0.01    By   RTO-      Income
      SERVICES         2007     FAROOQI                                                 Karachi   Tax
319   M/S UNIQUE    538/KB OF    JAVEED       7/5/2009      122(1)         0.013   By   RTO-      Income
      SERVICES         2007     FAROOQI                                                 Karachi   Tax
320   YASMEEN       427/KB OF   AKHTAR       20-05-2009    122(5A)         0.013   By   RTO-      Income
      YOUSUF           2007    MEHMOOD                                                  Karachi   Tax


                                                          Page 27 of 155
321   M/S RIDA       499/KB OF      AQEEL   26-05-2009             170(4)             -        By   RTO-      Income
      ENTERPRISES       2007       ABBASI                                                           Karachi   Tax
322   M/S RIDA       500/KB OF      AQEEL   26-05-2009             170(4)             -        By   RTO-      Income
      ENTERPRISES       2007       ABBASI                                                           Karachi   Tax
323   M/S. UNITED     16/KB of     JAVEED   24-08-2006             122(1)             0.118    By   RTO-      Income
      CARPET IND.        /05      FAROOQI                                                           Karachi   Tax
324   M/S. UNITEX    671/KB OF     JAVEED    8/4/2006               80-D              0.093    By   RTO-      Income
      INDUSTREIS        2005      FAROOQI                                                           Karachi   Tax
      LTD.
325   M/S.BAHRIA     1566/KB OF    JAVEED    8/3/2006    CLAUSE 86 OF PART-I OF 2ND   5.937    By   RTO-      Income
      FOUNDATION        2004      FAROOQI                       SCHEDULE                            Karachi   Tax
326   M/S. GREAVE    1565/KB OF    JAVEED   20-02-2006              23                0.76     By   RTO-      Income
      COTTON. PVT.      2004      FAROOQI                                                           Karachi   Tax
      LTD
327   M/S. CHAINA    1557/KB OF    JAVEED   25-04-2006            122(5A)             -0.017   By   RTO-      Income
      ANNENG            2004      FAROOQI                                                           Karachi   Tax
      CORP.PVT.LT
      D
328   M/S. SMITH     827/KB OF     JAVEED   10/5/2006                62               1.187    By   RTO-      Income
      KLINE             2004      FAROOQI                                                           Karachi   Tax
      BEACHUM
      HOLD
329   M/S. GENERAL   773/KB OF     JAVEED   29-07-2006            122(5A)             0.281    By   RTO-      Income
      MODARABA          2005      FAROOQI                                                           Karachi   Tax
      LTD.

330   M/S. USMAN     779/KB OF     JAVEED   12/8/2006             122(5A)             0.377    By   RTO-      Income
      AIR TRAVELS       2005      FAROOQI                                                           Karachi   Tax
      PVT. LTD
331   M/S. F.S.      726/KB OF     JAVEED   29-07-2006            122(5A)             0.021    By   RTO-      Income
      SERVICES          2005      FAROOQI                                                           Karachi   Tax
      PVT. LTD
332   M/S. F.S.      727/KB OF     JAVEED   29-07-2006            122(5A)             0.033    By   RTO-      Income
      SERVICES          2005      FAROOQI                                                           Karachi   Tax
      PVT. LTD
333   M/S. SHAHEEN   1871/KB OF    JAVEED   14-09-2006            122(5A)             0.542    By   RTO-      Income
      COURIER           2005      FAROOQI                                                           Karachi   Tax
      SER.PVT.LTD

334   M/S. RAUF      1246/KB OF    JAVEED   16-12-2006            62/66-A             0.176    By   RTO-      Income
      BROS. PVT.        2005      FAROOQI                                                           Karachi   Tax
      LTD

                                                                 Page 28 of 155
335   M/S. CHAINA   1558/KB OF    JAVEED   20-04-2006    122(5A)         NIL     By   RTO-      Income
      NATIONAL         2004      FAROOQI                                              Karachi   Tax
      WATER
      RESOURCES &
      HYDRO
336   M/S.          1625/KB OF ATIF AWAN   26-12-2007    122(5A)         0.195   By   RTO-      Income
      PAKISTAN         2005                                                           Karachi   Tax
      VENTURE
      CAP. LTD
337   M/S.          1626/KB OF ATIF AWAN   26-12-2007    122(5A)         0.386   By   RTO-      Income
      PAKISTAN         2005                                                           Karachi   Tax
      VENTURE
      CAP. LTD
338   M/S. AQEEL     27/kb of     JAVEED   8/10/2007     65/135          3.532   By   RTO-      Income
      KARIM           2007       FARROQI                                              Karachi   Tax
      DEHDHI
339   M/S.          1627/KB OF ATIF AWAN   26-12-2007    122(5A)         0.958   By   RTO-      Income
      PAKISTAN         2005                                                           Karachi   Tax
      VENTURE
      CAP. LTD
340   M/S.          1628/KB OF ATIF AWAN   26-12-2007    122(5A)         0.37    By   RTO-      Income
      PAKISTAN         2005                                                           Karachi   Tax
      VENTURE
      CAP. LTD
341   M/S.          1629/KB OF ATIF AWAN   26-12-2007    122(5A)         1.783   By   RTO-      Income
      PAKISTAN         2005                                                           Karachi   Tax
      VENTURE
      CAP. LTD
342   M/S. TAROMA   384/KB OF     JAVEED    5/1/2008       156           NIL     By   RTO-      Income
      SA(ROMANIA)      2006      FARROQI                                              Karachi   Tax


343   M/S. TAROMA 385/KB OF       JAVEED    5/1/2008       156           NIL     By   RTO-      Income
      SA(ROMANIA)    2006        FARROQI                                              Karachi   Tax


344   M/S. TAROMA 386/KB OF       JAVEED    5/1/2008       156           NIL     By   RTO-      Income
      SA(ROMANIA)    2006        FARROQI                                              Karachi   Tax




                                                        Page 29 of 155
345   M/S. TAROMA 387/KB OF        JAVEED      5/1/2008         156          NIL     By   RTO-      Income
      SA(ROMANIA)    2006         FARROQI                                                 Karachi   Tax


346   M/S. R.A.      381/KB OF     JAVEED      5/1/2008         156          NIL     By   RTO-      Income
      ROMANIA           2006      FARROQI                                                 Karachi   Tax
      C/O. AERO
      ASIA
347   M/S. R.A.      382/KB OF     JAVEED      5/1/2008         156          NIL     By   RTO-      Income
      ROMANIA           2006      FARROQI                                                 Karachi   Tax
      C/O. AERO
      ASIA
348   M/S. R.A.      383/KB OF     JAVEED      5/1/2008         156          NIL     By   RTO-      Income
      ROMANIA           2006      FARROQI                                                 Karachi   Tax
      C/O. AERO
      ASIA
349   M/S. CHIRAGH   808/KB OF    ATIF AWAN   25-02-2008        52A          0.754   By   RTO-      Income
      SONS PVT.         2005                                                              Karachi   Tax
      LTD

350   M/S. ROYAL     374/KB OF     AQEEL       8/4/2006      183(1)(a)       0.575   By   RTO-      Income
      EXCHANGE          2004       ABBASI                                                 Karachi   Tax
      ASSURANCE
      LTD
351   M/S. CARGO     1645/KB OF    AQEEL       8/4/2006         13           4.506   By   RTO-      Income
      VISION            2004       ABBASI                                                 Karachi   Tax
      SHIIPPING
      PVT LTD
352   M/S.           22/KB OF      AQEEL       8/4/2006    12(18) & 24(C)    1.501   By   RTO-      Income
      PLATINIUM        2005        ABBASI                                                 Karachi   Tax
      INSURANCE
      CO LTD
353   M/S DELTA      1683/KB OF    AQEEL      10/3/2007       122(5A)        0.197   By   RTO-      Income
      SEC               2005       ABBASI                                                 Karachi   Tax
      MANAGEMEN
      T LTD
354   M/S DELTA      1684/KB OF    AQEEL      10/3/2007       122(5A)        0.101   By   RTO-      Income
      SEC               2005       ABBASI                                                 Karachi   Tax
      MANAGEMEN
      T LTD




                                                            Page 30 of 155
355   M/S DELTA 1685/KB OF          AQEEL        10/3/2007                 122(5A)                   0.152    By      RTO-      Income
      SEC          2005             ABBASI                                                                            Karachi   Tax
      MANAGEMEN
      T LTD
356   Grave Air    17/04                         11/20/2004   This case made out on the basis of 10.021       Against RTO-      Income
      Condition                                               audit observation regarding short                       Karachi   Tax
                                                              payment of sales tax on the suply of
                                 Mr.Sibtain Mehmood           goods.
357   Allied Impex     363/07                    12/29/2007   Claiming of refund agaisnt the fake / 22.915    Against RTO-      Income
                                 Mr.Mohsin                    flying invoices issued by the black                     Karachi   Tax
                                 Imam                         listed units.
358   Essa Co          32/02                      9/24/2003   The unit indulged in evasion of sales 72.492    Against RTO-      Income
                                                              tax & committed tax fraud by                            Karachi   Tax
                                                              suppressing its sales of cotton
                                                              blended fabrics and claiming sales
                                                              tax refund against fake and flying
                                                              invoices. The case was decided
                                                              agaisnt the registered person at
                                                              original stage. The R/P preferred
                                                              appeal before Appellate Tribunal.
                                                              The Tribunal remanded back the
                                                              case for denovo consideration. The
                                                              R?P has filed appeal agaist the
                                 Mr.javeed
                                                              remand back order of Tribunal.
                                 Farooqui
359   Diamand          2009                      30-02-2009   The registered person has claimed/     37.205   Against RTO-      Income
      Industries                                              adjusted inadmissible amount of                         Karachi   Tax
      Enterprises                Mr.Mohsin                    input tax unlawfully against output
                                 Imam                         tax.
360   PTV              122/05                    6/13/2007    The registered person has claimed/     34.990   Against RTO-      Income
      Corporation                                             adjusted inadmissible amount of                         Karachi   Tax
                                 Mr.Sibtain                   input tax unlawfully against output
                                 Mehmood                      tax.
361   Simpson Wire     19/02                     4/19/2004    The unit made supply of dutiable       1.377    Against RTO-      Income
                                 Mr.Raja                      goods wothout payment of central                        Karachi   Tax
                                 Muhammad                     excise duty during the period 1998-
                                 Iqbal                        99.
362   Decent Export   336/2007                   30-11-2007   The R/Person claimed refund against    19.927   Against RTO-      Income
                                                              the fake / flying invoices issued by                    Karachi   Tax
                                                              the black listed units. The same was
                                                              rejected by the refund sanctioning
                                                              authority.


                                                                          Page 31 of 155
363   Burhani Tube        26/03                    2003       The registered person has claimed/ 0.26      Against RTO-      Income
      Industires                                              adjusted inadmissible amount of                      Karachi   Tax
                                                              input tax unlawfully against output
                                                              tax.
364   SSA Traders        331/2007                11/20/2002   The registered person has claimed/ 3.579     Against RTO-      Income
                                                              adjusted inadmissible amount of                      Karachi   Tax
                                    Mr.Mohsin                 input tax unlawfully against output
                                    Imam                      tax.
365   Shaikh Autos        49/04                  6/13/2007    Suppression of sales and no payment 31.766   Against RTO-      Income
                                                              of sales tax on the supplies of                      Karachi   Tax
                                                              taxable goods by the registered
                                                              person carried out form Karachi
                                                              office. The registered person was
                                    Mr.Shakeel                registered with Lahore Collectorate.
                                    Ahmed
366   Defence             332/07                 6/16/2006    This is a case of non obtaining of   2.757   Against RTO-      Income
      Authority Club                                          Central Excise License and non                       Karachi   Tax
                                                              payment of Central Excise duty on
                                    Mr.Aqeel                  rendering/providing      excisable
                                    Abbasi                    services.
367   Defence             333/07                 1/31/2007    This is a case of non obtaining of   2.686   Against RTO-      Income
      Authority Beach                                         Central Excise License and non                       Karachi   Tax
      View Club                                               payment of Central Excise duty on
                                                              rendering/providing      excisable
                                                              services.
368   Defence             334/07                 2/22/2004    This is a case of non obtaining of   4.991   Against RTO-      Income
      Authority                                               Central Excise License and non                       Karachi   Tax
      Marina Club                                             payment of Central Excise duty on
                                                              rendering/providing      excisable
                                                              services.
369   Defence             335/07                   Jun-07     This is a case of non obtaining of   1.772   Against RTO-      Income
      Authority Sunset                                        Central Excise License and non                       Karachi   Tax
      Club                                                    payment of Central Excise duty on
                                                              rendering/providing      excisable
                                                              services.




                                                                         Page 32 of 155
370   Mehran Metal      71/02                   Jun-07    This is a case of declaring lower 35.621                                       Against RTO-      Income
      Containers Pvt                                      valuation of the drums manufactured                                                    Karachi   Tax
      Ltd                                                 by them for National Refinery for
                                                          the purpose of payment of central
                                                          excise duty. The case was detected
                                                          by the team of Directorate General
                                                          of Inspection and Internal Audit,
                                                          karachi. Earlier the High Court
                                                          accepted appeal of the unit. The
                                                          department filed appeal before
                                                          Supreme Court. The Supreme Court
                                                          has remanded the case to the High
                                                          Court for deciding it a fresh.


371   M/s       Aftab    ITC     Mr.Jawaid   15-09-2004   The taxpayer, an individual filed      Rs.408,501   The appeal was fixed on 18- By     RTO-      Income
      Brothers   Anaj No504/2004 Farooqi                  return at Rs.193820/- under Self                    10-2009 which has been             Sukkur    Tax
      Bazar Sukkur                                        Asstt; Schme. The assessment was                    extended for the next
                                                          reopned u/s 65 on the basis of                      date.Now it will be fixed in
                                                          definite information and completed                  the court according to its
                                                          u/s 62/65 at Rs.1585820/-. An                       seniority at the roster.
                                                          addition of Rs.472000/- u/s
                                                          13(1)(b)and Rs920000/- u/s 13(1)(e)
                                                          was made. The taxpayer filed appeal
                                                          before learned CIT(A), who anulled
                                                          the assessment order with the
                                                          observation that impugned oder
                                                          carries a number of legal infirmities.
                                                          Department filed 2nd appeal, the
                                                          learned ITAT rejected the
                                                          departmental appeal holding that
                                                          Assessing Officer obtained
                                                          permission instead of approval.
                                                          Hence department filed reference to
                                                          the Honourable High Court.




                                                                      Page 33 of 155
372   M/s Imdad Ali        Mr.Jawaid   18-10-2005   The taxpayer, an individual.Original Rs.58,177    Advocate/Legal Advisor has By   RTO-     Income
      Khan & Co Thul       Farooqi                  assessment was completed u/s 62 of                been requested to persue the    Sukkur   Tax
                                                    Income Tax Ordinance,1979. Later                  case.
                                                    on the assessment was reopned u/s
                                                    65 on the basis of definite
                                                    information and completed u/s 62/65
                                                    at Rs.671695/-. An addition of
                                                    Rs.350000/- was made u/s 13(1)(c).
                                                    The taxpayer filed appeal before
                                                    learned CIT(A), who deleted the
                                                    addition. Department filed second
                                                    appeal, the Learned ITAT dismissed
                                                    tha departmental appeal holding taht
                                                    Assessing Officer obtained
                                                    permission instead of approval.
                                                    Hence department filed reference to
                                                    the honourable High Court.


373   M/s Imdad Ali &      Mr.Jawaid   18-10-2005   The taxpayer, an individual filed    Rs.710,990   Advocate/Legal Advisor has By   RTO-     Income
      Co      Fertilizer   Farooqi                  return under Self Asstt; Schme.Later              been requested to persue the    Sukkur   Tax
      Dealer Shp                                    on the assessment was reopned u/s                 case.
                                                    65 on the basis of definite
                                                    information and completed u/s 62/65
                                                    at Rs.137495/-. An addition of
                                                    Rs.38495/- was made u/s 13(1)(c).
                                                    The taxpayer filed appeal before
                                                    learned CIT(A), who upheld the
                                                    action of department. The taxpayer
                                                    filed second appeal. The Learned
                                                    ITAT deleted the addition with the
                                                    observation that the Assessing
                                                    Officer obtained permission instead
                                                    of approval. Hence department filed
                                                    reference to the honourable High
                                                    Court.




                                                                Page 34 of 155
374   M/s Pano akil                    Mr.Jawaid          29-04-2006    The case was reopened on the basis Rs.94,977    Advocate/Legal Advisor has By      RTO-      Income
      Petrolieum                       Farooqi                          of definite informataion and                    been requested to persue the       Sukkur    Tax
      Service                                                           assessment was completed u/s 62/65.             case.
                                                                        The taxpayer filed appeal before
                                                                        learned CIT(A), who deleted the
                                                                        addition. Department filed 2nd
                                                                        appeal. The learned ITAT upheld
                                                                        the impugned order of learned
                                                                        CIT(A). Department filed reference
                                                                        to the High Court.
375   Mr.Hakim     Ali D-42 of         Law officer is                   Mr. Hakim Ali Soomro,Ex-ACIT                    Case wss fixed on 06-05- Writ       RTO-     Income
      Soomro       V/s 2008            representing the                 has filed instant constitutional                2009 and adjourned on next Petition Sukkur   Tax
      Federation    of                 department                       petition for grant of double salary             date.
      Pakistan                                                          being holding charge as Law Officer

376   Molvi Shahzado                   Mir Muhammad                                                                     Case is fixed on 11-11-   Writ     RTO-      Income
      Dreho V/s P.O                    Buriro,                                                                          2009.                     Petition Sukkur    Tax
      Sindh                            Advocate &
                                       Law officer
                         D-114 /2000                                    Matter pertais to the local government
377   Molvi Shahzado                   Mir Muhammad                                                                     The case was on 18-08-    Writ     RTO-      Income
      Dreho V/s Govt                   Buriro,                                                                          2009 and adjourned for    Petition Sukkur    Tax
      of Sindh &                       Advocate &                                                                       next date.
      Others                           Law officer
                         D-628/2000                                     Matter pertais to the local government
378   Molvi Shahzado                   Syed Iftikhar                                                                    The C.P has been dismised. Writ     RTO-     Income
      Dreho V/s Govt                   Shah,Advocte &                                                                   True copy of judgement was Petition Sukkur   Tax
      of Sindh &                       law officer                                                                      obtained on 11-07-2009.
      Others
                         D-820/2006                                     Matter pertais to the local government
379   M/s Al-Manzar      APPEAL                                         Dispute mis-declaration of Value /                                                           Customs
      &     Co    V/s    NO.      K- Haider   Iqbal                     Quantity
                                                           17.07.2008                                            2.8                              Against SHC
      Collector     of   94/2008     Wahniwal
      Customs
380   M/s.      Orient   C P No. D-                                     Valuation aspect regarding valuation                                                         Customs
                                    Raja
      Color LabsV/s      12/07                                          ruling on import of Refrigerator
                                    Muhammad               06.02.2007                                            3.47                             Against SHC
      Collector     of                                                  from Thailand.
                                    Iqbal
      Customs
381   M/s.       Faco    C.P.    No.                                    Regarding anti dumping duties on                                                             Customs
                                     Raja
      Trading     V/s    1196/07                                        tiles import from China
                                     Muhammad              25.03.2008                                            0.5                              Against SHC
      Collector     of
                                     Iqbal
      Customs


                                                                                    Page 35 of 155
382                  C.P.   No.                                      Dispute of exemption of duty and                             Customs
      M/s.      Asia
                     213/96                                          taxes in terms of SRO 367(I)/94
      Petroleum V/s             Haider   Iqbal
                                                        05.06.1996   dated 09.05.94 locally manufactured    73.67   Against SHC
      Collector   of            Wahniwal
                                                                     imported goods & on import of steel
      Customs
                                                                     pipes.
383                      C.P.    No.                                 Import of sugar was made from                                Customs
                         962/2006                                    India, which was not importable and
                                                                     banned. Accordingly the same was
                                                                     not released. Later on the goods
      Prime                                                          were auctioned by the Department
                                       Haider   Iqbal
      Commercial                                        06.07.2006   and the Hon’able Court. The sales      8.87    Against SHC
                                       Wahniwal
      Bank Ltd                                                       proceeds of the auctioned sugar is
                                                                     lying with the Nazir of the Court.
                                                                     The case is pending before the
                                                                     Honourable High Court of Sindh

384                      C.P.   No.                                  Claim of 10% customs duty under                              Customs
                         988/07                                      SRO     567(I)/05     which    was
                                                                     withdrawn w.e.f. 06.06.2005, the
      M/S.                             Raja                          G.D. was filed on 26.01.2006,hence,
      MUHAMMAD                         Muhammad         25.09.2007   the subject goods were subject to      1.62    Against SHC
      IQBAL                            Iqbal                         levy of 20% Customs duty. The
                                                                     goods were released against PDC.
                                                                     The goods were fucidine

385   M/s.       Abdul   C.P. No. D-                                 Valuation dispute regarding issuance                         Customs
      Wahid & Co.        792/07      Haider   Iqbal                  of valuation ruling on import of
                                                        23.04.2007                                          10.93   Against SHC
      V/s Collector of               Wahniwal                        Energy saver lamp.
      Customs
386   M.A.       Khan    C.P. No. D-                                 Dispute of duty & taxes on import of                         Customs
                                     Raja
      Associates V/s     866/06                                      dump truck.
                                     Muhammad           16.06.2006                                          NIL     Against SHC
      Collector     of
                                     Iqbal
      Customs
387   Global Trading     CIVIL APP                                   Dispute of PCT on VCP and VCR                                Customs
      Co.          V/s   No. 34/05 Ahmed        Khan
                                                        16.04.2005                                           0.9    Against SHC
      Collector     of             Bugti
      Customs
388   M/s       Mehran   Civil   Suit                                Dispute   of   classification    of                          Customs
                                      Raja
      Associates V/s     No.                                         sweetened milk
                                      Muhammad          20.05.2008                                          0.15    Against SHC
      Collector     of   534/2008
                                      Iqbal
      Customs



                                                                                 Page 36 of 155
389   Muhammad            Civil    Suit                               Issue of Valuation aspect.                                    Customs
      Enterprises V/s     No. Nil/07 Waqar      Ahmed
                                                         20.09.2007                                           48.59   Against SHC
      Collector      of                 Seth
      Customs
390   M/s         Faco    CP 1729/05                                  Dispute of valuation on ceramic tiles                         Customs
      Trading      V/s                  Haider   Iqbal
                                                         17.04.2006                                           1.87    Against SHC
      Collector      of                 Wahniwal
      Customs
391   M/s S.M Saghir      CP      D- Raja                             Dispute of Unified CPF Rules on                               Customs
      V/s Collector of    662/06     Muhammad            03.10.2007   Retired Government official.             Nil    Against SHC
      Customs                        Iqbal
392   Fextro Belaras      CP      D-                                  Issue of Duties and Taxes aplicable                           Customs
                                     Ahmed   Khan
      V/s Collector of    1585/03                        22.01.2004   for Azad Jamo and Kashmir                0.3    Against SHC
                                     Bugti
      Customs
393   Irfan      Abdul    CP       D-                                 Dispute of mis-declaration on iron                            Customs
      ghani        V/s    175/04        M.      Nadeem                steel scrap
                                                         03.03.2004                                           0.08    Against SHC
      Collector      of                 Qureshi
      Customs
394   Formays Equity      CP       D-                                 Dispute of PCT heading                                        Customs
      V/s Collector of    345/05        Javeed Farooqi   28.04.2005                                           23.64   Against SHC
      Customs
395   M/s Haji Abdul      Cp N o. D-                                  Dispute of PCT heading on Dump                                Customs
      Ghaffar Bundi       2472,                                       Truck
                                     Raja
      and     Saifullah   2474/2008
                                     Muhammad            09.01.2009                                            1.8    Against SHC
      V/s Collector of
                                     Iqbal
      Customs
      Appraisement
396                       CP No. 1002                                 Valuation Dispute on import of Hot                            Customs
                          &                                           Dipped Galvanised Steel Coil of
                          1003/2009                                   Secondary quality. The importer
                                                                      after warehousing and assessed of
      M/s       Ahsan                                                 the goods as per valuation ruling
                                        Raja
      Brother     V/s                                                 filed the both CP before High Court
                                        Muhammad         10.06.2009                                           13.16   Against SHC
      Collector    of                                                 of Sindh with the pray to accept
                                        Iqbal
      Customs (App)                                                   declared value and the goods the
                                                                      release to furnishing of Bank
                                                                      Guarantee before the Nazir of Court
                                                                      vide Order dated 12.06.2009.




                                                                                  Page 37 of 155
397                   CP      No.                                    The goods were released under SRO                                Customs
      M/s Rose Colour
                      1239/92     Raja                               530(I)/89 & 480(I)/95. However, on
      Labrites    V/s
                                  Muhammad              26.01.2008   scrutiny of documents revealed that      0.607     Against SHC
      Collector    of
                                  Iqbal                              SRO was not applicable on the
      Customs
                                                                     goods.
398                    CP      No.                                   Dispute of High jacking of the                                   Customs
      M/s      Freight
                       1342/2009 Raja                                goods during transportation by the
      Solution Servies
                                   Muhammad             27.08.2009   bonded carier.                            5.24     Against SHC
      V/s Collector of
                                   Iqbal
      Customs
399   M/s. Bholawala     CP      No.                                 Dispute of Valuation on Baby              0.180                  Customs
                                     Javeed Farooqui    20.11.2004                                                      Against SHC
      Agencies           1361/04                                     diapers.                                (Refund)
400   M/s.      Zohaib   CP      No.                                 Valuation dispute goods were                                     Customs
      Asghar Ali V/s     1388/05     Haider     Iqbal                release under section 81 of the
                                                        03.10.2005                                            1.674     Against SHC
      Collector     of               Wahniwal                        Customs Act, 1969
      Customs
401                  CP      No.                                     Dispute of sale proceed under                                    Customs
      M/s Muhammad
                     1398/2009 Raja                                  section 201 of the customs act, 1969
      Aslam Mian V/s
                                 Muhammad               16.07.2009   on Iron Steel.                                     Against SHC
      Federation  of
                                 Iqbal
      Pakistan
402                    CP      No.                                   The consignments were assessed                                   Customs
                       1423, 1418,                                   provisionally under section 81 of the
                       1422, 1429                                    Customs Act, 1969 approx at US $
                       &                                             600/MT as per valuation Ruling
      M/s         Haji 1430/2009                                     under Section 25(A) and PDC of the
      Muhammad                                                       differential amount were secured.
                                     Raja                            Upon the information that the final
      Ashraf      V/s
                                     Muhammad           30.07.2009   assessment has been done and PDC         20.75     Against SHC
      Collector    of
                                     Iqbal                           given by the petitioner will be
      Customs
      Appraisement                                                   excashed hence the importers filed
                                                                     these     petitions    before     the
                                                                     Honourable High Court of Sindh to
                                                                     restrain the department from
                                                                     encashed of PDC’s.
403   M/s       Abdul CP      No.                                    Dispute of PCT heading and import                                Customs
      Khaliq      V/s 1454/2009 Raja                                 policy order 2005-2006 on Dump
      Collector    of             Muhammad              22.07.2009   Truck.                                    Nil      Against SHC
      Customs (App)               Iqbal
      & Others



                                                                                 Page 38 of 155
404   M/s       Lucky CP       No.                                  Refund claim of 30.41 Million the                            Customs
                                       Raja
      Cement       V/s 1603/07                                      department encashed the PDCS of
                                       Muhammad        17.05.2007                                          30.41   Against SHC
      Collector     of                                              Rs. 30.41 Million.
                                       Iqbal
      Customs
405                    CP      No.                                  Dispute of SRO for exemption of                              Customs
      M/s       Anoud
                       1735/2008       Raja                         regularity duty on Power Generation
      Power Genration
                                       Muhammad        15.09.2008   Plant / Parts                          199     Against SHC
      V/s Collector of
                                       Iqbal
      Customs
406                    CP      No.                                  Matter of applicability of SRO                               Customs
      M/s       Huffaz 308/2009                                     575(I)/06 wherein party imported
      Seainless pipe               Raja                             prefabricated building material and
      indus        V/s             Muhammad            16.03.2009   before any decision from the           19.72   Against SHC
      Collector     of             Iqbal                            competent authority the post dated
      Cutoms                                                        cheque submitted as security has
                                                                    been encashed.
407   Muhmmad          CP      No.                                  Dispute of IPO conditions on import                          Customs
                                   Nomination by
      Murad        V/s 489/2009                                     of old and used vechiles more than
                                   the Board is         Jun-09                                             NIL     Against SHC
      Federtaion    of                                              three years old
                                   required
      Pakistan
408                       CP     No.                                Import of pesticides and fungicides                          Customs
                          581/06                                    under PCT heading 38.08 is
      M/s R.B AVARI                                                 restricted in terms of Sr. No. 46 of
                                       Raja                         the part-1 of Appendix B of Import
      Co. (Pvt) V/s
                                       Muhammad        26.05.2006   Policy Order. The importer have no     NIL     Against SHC
      Collector  of
                                       Iqbal                        valid NOC / registration certificate
      Customs
                                                                    therefore, the importer was not
                                                                    entitled to import the same.

409   Fauji     Cement    CP      No.                               Dispute of locally manufactured                              Customs
      Co. Ltd V/s         672/2000    Haider   Iqbal                goods which were not entitled for
                                                       27.04.2000                                          58.85   Against SHC
      Collector      of               Wahniwal                      beneit of exemption of duty and
      Customs                                                       taxes int terms of SRO484(I)/92
410   Al-Qamar            CP No. D-                                 Dispute of Valuation Ruling                                  Customs
      Imports      V/s    04/04     Asmatullah
                                                       20.01.2004                                          0.03    Against SHC
      Collector      of             Niazi
      Customs
411   M/s     Saifullah   CP NO. D Raja                             Dispute of PCT heading on off-                               Customs
      V/s Collector of    1310 /2008 Muhammad          09.07.2008   highway Dump Truck from japan          0.17    Against SHC
      Customs                        Iqbal




                                                                                Page 39 of 155
412                    CP NO. D                                                        do                                         Customs
      M/s Haji Abdul
                       1311 /2008 Raja
      Ghaffar Bhundi
                                  Muhammad              09.07.2008                                          0.17    Against SHC
      V/s Collector of
                                  Iqbal
      Customs
413   Kath                CP No. D-                                  Dispute of mis-declaration on                                Customs
      International       234/04    M.      Nadeem                   alumination Broken Auto Parts
                                                        19.05.2004                                          0.03    Against SHC
      V/s Collector of              Qureshi                          Scrap with Iron attachment.
      Customs
414   M/s        Aysha    CP No. D- Raja                 May-09      Valuation Dispute on import of         0.37                  Customs
      Traders       V/s   1030/2009 Muhammad                         Silicon Steel Sheet. The GD was
      Collector      of             Iqbal                            completed      provisionally under
      Customs (App)                                                  Section 81 of the Customs Act, 1969
                                                                     in terms of High Court's Order dated           Against SHC
                                                                     17.06.2009 and accordingly sample
                                                                     was sent to M/s AQ Khan
                                                                     Laboratories, Rawalpindi.

415   M/s Orient Color    CP No. D- Raja                06.02.2007   Valuation aspect regarding valuation                         Customs
      Labs        V/s     12/2007   Muhammad                         ruling on import of Refrigerator
                                                                                                            3.47    Against SHC
      Collector     of              Iqbal                            from Thailand.
      Customs
416   M/s.     Waheed     CP No. D-                                  Dispute of Valuation on procelain                            Customs
      Sons        V/s     1219                                       polsihed tiles,
                                      Javeed farooqui   19.09.2005                                          1.871   Against SHC
      Collector     of
      Customs
417   M/s Atta Ullah      CP No. D-                                  Matter sale proceeds of seizure and                          Customs
      Zia & Co. V/s       1515/2005 Raja                             auction of industrial sewing machine
      Federation    of              Muhammad            25.05.2009   by the coast guard from cant station    Nil    Against SHC
      Pakistan      &               Iqbal                            (Railway).
      Others
418                    CP NO. D-                                     Dispute of classification.                                   Customs
      M/s      Laeew
                       1838/2009
      Ahmed       V/s            Raja
      Deputy Collector           Muhammad               16.09.2009                                          0.12    Against SHC
      of Customs and             Iqbal
      Others




                                                                                  Page 40 of 155
419   M/s       Roche CP No. D- Raja              31.05.2009   In the instant case revenue of                                         Customs
      Pakistan Ltd V/s 1866/2006 Muhammad                      Rs.818047/-      is    involved    as
      Collector     of           Iqbal                         exemption of Sales tax was not
      Customs                                                  available to the importer in terms of
                                                               SRO 987(I)/99 dated 30.08.99. Later
                                                               on the petition filed this instant         0.818047      Against SHC
                                                               petition     1866/2006before      the
                                                               Honourable High Court of Sindh
                                                               which was dismissed vide order
                                                               dated     17.01.2008      for    non-
                                                               prosecution.
420   M/s       Arshad CP No. D-                               Matter of provisional assessment of                                    Customs
      Enterprises V/s 197/2009   Raja                          goods i.e. flat rolled products under
      Collector     of           Muhammad         13.04.2009   section 25 of the Customs Act,                5.25       Against SHC
      Customs (App)              Iqbal                         1969.
      & Others
421                    CP No. D-                               Valuation Dispute                                                      Customs
      M/s Bholawala
                       2007/07   Raja
      Agencies     V/s                                                                                       0.560
                                 Muhammad         13.03.2008                                                            Against SHC
      The Chairman,                                                                                        (Refund)
                                 Iqbal
      B.O.R and Other
422   Sheeran           CP No. D-                              Dispute of mis-declaration on                                          Customs
      Enterprises   V/s 233/04    Nadeem                       alumination Broken Auto Parts
                                                  11.03.2004                                                 0.03       Against SHC
      Collector      of           Qureshi                      Scrap with Iron attachment.
      Customs
423                   CP No. D-                                It is a case of Sales Tax Department                                   Customs
      M/s Wasatullah
                      2395/2008                                regarding recruitment to the post of
      Jaffar & Others
                                                               senior auditor
      V/s Federation            Sohail Muzaffar   07.02.2009                                                 Nil        Against SHC
      of Pakistan &
      Others
424                    CP No. D-                               The issue pertain of 2 million                                         Customs
      M/s     Shehzad
                       316/2008  Raja                          forfeited due to failure on the part of
      Nisar        V/s
                                 Muhammad         02.04.2008   bidder to deposit remaining amount             2         Against SHC
      Federation    of
                                 Iqbal                         of the total bid of Rs.15 million
      Pakistan Others
425   M/s Hino Pak CP No. D-                                   Valuation dispute.                                                     Customs
                               Raja
      Motors (Ltd) V/s 398/207                                                                           10.40 Refund
                               Muhammad           22.4.2008                                                             Against SHC
      Collector     of                                                                                       Claim
                               Iqbal
      Customs




                                                                            Page 41 of 155
426   M/s Hino Pak       CP No. D-                                Dispute of Import Policy Order 2007-                             Customs
      Motor Ltd &        582/2008                                 08 on CNG buses.
      Others       V/s
      Federation    of                Raja
      Pakistan,                       Muhammad       22.11.2008                                           Nil        Against SHC
      Collector     of                Iqbal
      Customs
      Appraisement &
      Others
427   M/s       Sachal   CP No. D-                                Violation of Import Policy Order                                 Customs
      Engineering        595, 596 &                               Policy 2005-2006 on three unit
      (Pvt) Ltd, M/s     597/2009                                 Dump Truck.
      Raja        Nek
      Mohammad and                    Raja
      Brothers & M/S                  Muhammad       05.05.2009                                          3.38        Against SHC
      Habib Rafiq and                 Iqbal
      Co. and Others
      V/s Collector of
      Customs (App)
      & Others
428                    CP No. D-                                  Mis-declaration of Discription and 2.89 (Refund)                 Customs
      Mr. Gul Rehman 777/2008                                     PCT.
      Proprietor    of
      M/s        G.Kin
      Enterprises V/s            Msooda Siraj        04.03.2009                                                      Against SHC
      Deputy Collector
      of      Customs
      (Appraisement)

429   Mr.       Yaseen   CP No. D-                                Dispute of auction rules 61 of 2001                              Customs
      Khan         V/s   803/2009  Raja                           vide SRO 450(I)/2001 dated
      Collector     of             Muhammad          28.05.2009   18.06.2001 on Grand Cherokee           4.86        Against SHC
      Customs (App)                Iqbal                          Diesel Jeep (Lot No. W-12-May-
      & Others                                                    2007).
430   M/s.       Fauji   CP.    No.                               Dispute of local manufactured item                               Customs
      Cement Ltd V/s     672/00     Haider   Iqbal                where exemption of duty & taxes not
                                                     02.06.2004                                          87.44       Against SHC
      Collector     of              Wahniwal                      admissible under SRO 484(I)/92
      Customs                                                     dated 14.05.1992.




                                                                              Page 42 of 155
431                 CP. No. D-                                 Value aspect                                                     Customs
      M/s. Hino Pak
                    1680/07                                    Dispute for collection of 0.48
      Motors    V/s            Haider   Iqbal
                                                  30.10.2007   million    through     predetermined      0.481    Against SHC
      Collector  of            Wahniwal
                                                               valuation advice / slip @ 2.5% on
      Customs
                                                               FOB value.
432                  EX-No. A-                                 That M/s Askari Bank went into the                               Customs
                     9.B/2000                                  litigation with M/s AK Pipe
                                                               Industries and other vide case No.
                                                               EX-A-9-B/2006 and appointed Mr.
                                                               Muhammad Sharif Butt, Advocate
      M/s A.K Pipe               Ehsan    Ullah                and MR. Rana Abdul Hasib khan,
                                                  05.11.2007                                              8.00    Against SHC
      Industries                 Cheema                        Advocate High Court as Court
                                                               Auctioneer     to     dispose      two
                                                               consignment lying in customs
                                                               bonded warehouse of M/s Ameeco
                                                               to dispose PWL-03/83-PB via open
                                                               auction
433   Faisal Naseem H.C.A No. Raja                             M/s Faisal Naseem filed H.C.A No.                                Customs
      V/s Collector of 35/2009 Muhammad                        35/2009 before the Honourable
      Customs                  Iqbal                           High Court against the Order dated
                                                               23.12.2008 passed by the Learned
                                                  04.03.2009   Single Judge in Suit No. 577/2008.         Nil     Against SHC
                                                               The      Honourable     High       Curt
                                                               dismissed Suit No. 577/2008 vide
                                                               order dated 23.12.2008. The
                                                               copyright issue is involved in it.

434   Faisal Naseem H.C.A No.                                  Matter of copy right trade mark on                               Customs
      V/s Collector of 35/2009   Raja                          Dry battary Cell.
      Customs                    Muhammad         04.03.2009                                              Nil     Against SHC
      (Appraisement)             Iqbal
      & Others
435                    H.C.A No.                               Dispute of SRO 517/89 and SRO                                    Customs
      M.Y. Electronics
                       91/2007   Raja                          419(I)/91 on Gadoon Amrazi
      Industries   V/s
                                 Muhammad         12.03.2008                                             18.374   Against SHC
      Federation    of
                                 Iqbal
      Pakistan
436   M/s       Abdul HCA   No. Raja              05.01.2007   Dispute of Soole Distributorship                                 Customs
      Habib Rajwani 44/2006     Muhammad                       agreement is involved
                                                                                                          Nil     Against SHC
      V/s Collector of          Iqbal
      Customs



                                                                            Page 43 of 155
437   M/s.      Attock   SPCA 04/06                           issue of loacl Manufacturing aspects                                                              Customs
                                      Raja                                                         1.6 is involved
      Refinery     V/s                                        is involved.
                                      Muhammad   21.03.2006                                        in the shape of                                Against SHC
      Collector     of
                                      Iqbal                                                            IB=PDC
      Customs
438   M/s        ASR     SPCRA                                Old used Fork lift is band item.                                                                  Customs
                                      Raja
      Enterprises V/s    351/07                               Violation of Section 16 of C/A
                                      Muhammad   09.10.2007                                             0.165                                     Against SHC
      Collector     of                                        1969.
                                      Iqbal
      Customs
439   M/s Foudation      SPCRA                                Dispute of SRO 367(I)/94 dated                                                                    Customs
      Gas          V/s   42/07        Raja                    09.05.1994 on parts and accessories
      Additional                      Muhammad   22.03.2007   for gas m achinery from denmark           0.46                                      Against SHC
      Collector     of                Iqbal
      Customs
440                 SPCRA No.                                 The party fraudulently obtained the                                                               Customs
      M/s Hino Pak 24/2009                                    consumption      certificates    from
                              Raja                            Collectorate of central excise for the
      Motors    V/s
                              Muhammad           17.03.2009   raw material imported in CKD              97.17                                     Against SHC
      Collector  of
                              Iqbal                           condition without consuming the
      Customs
                                                              same in manufacturing of trucks and
                                                              buses.
441                     SPCRA No.                30.08.2008   Dispute of Valuation on Iron                           Parawise          comments                 Customs
      M/s Fakhruddin
                        264/2008                              Circular Shaw Blades                                   submitted in the Court
      V/s     Assistant           Raja
      Collector      of           Muhammad                                                              0.311                                     Against SHC
      Customs      and            Iqbal
      Others
442   M/s Batool V/s     SPCRA No.                            Dispute of SRO 574(I)/2005 dated                                                                  Customs
                                   Raja
      Collector    of    290/2007                             06.02.2005 on acetampride
                                   Muhammad      02.11.2008                                             0.28                                      Against SHC
      Customs (A) &
                                   Iqbal
      Others
443   M/s     Supreme    SPCRA NO. Raja          28.10.2008   Dispute of import of Old and Used         1.24                                                    Customs
      Tube Indus V/s     354/2007  Muhammad                   Iron and Steel Rods for tube mills
      Collector    of              Iqbal                      under PCT heading 8455.1000. The
      Customs                                                 import status was banned in terms of
                                                              Import Policy Order 2001-2002. The
                                                              assessment of old and used                                                          Against SHC
                                                              machinery was to be made @ US
                                                              1/Kg on weight basis. The
                                                              adjudicating     authority   allowed
                                                              release of the goods against
                                                              redemption fine 25% on the
                                                              ascertain value.

                                                                          Page 44 of 155
444                     SPCRA No.                                The dispute regarding primary and                                                         Customs
      M/s International
                        38/2009   Raja                           secondary quality of steel pipes.
      Industries    V/s
                                  Muhammad          09.03.2009                                         Nil                                   Against SHC
      Collector      of
                                  Iqbal
      Customs
445   M/s Hino Pak SPCRA                                         Non payment of adjudged amount of             Pending with the High Court                 Customs
                               Raja
      Motors    V/s No.39/2009                                   duty / taxes on account of Special
                               Muhammad             17.04.2009                                        64.806                                 Against SHC
      Collector  of                                              Discount availed on imports of CKD
                               Iqbal
      Customs                                                    Kits.
446                 Special                                      Dispute of fake documents on the                                                          Customs
                    Criminal                                     value.
                    Appeal No.
                    01/2009



      M/s     Saeed                  Raja
      Ahmed V/s The                  Muhammad       05.05.2009                                         1.5                                   Against SHC
      State                          Iqbal




447   M/s        Ally   Special                                  Dispute of warehouse bomded                                                               Customs
      Brothers     Co   Customs                                  license cancel by the department
                        Reference   Raja
      (pvt) Ltd V/s
                        Application Muhammad        01.12.2008                                        0.142                                  Against SHC
      Collector    of
      Customs           No. 69/2008 Iqbal
      Appraisement
448                     SPLA 01/04                               Misdeclaration                                                                            Customs
      Ithad Chemicals
      & Others V/s                   Ahmed   Khan
                                                    13.04.2004                                        0.087                                  Against SHC
      Collector    of                Bugti
      Customs




                                                                            Page 45 of 155
449                      SPLA 27/04                                  The documents delivered and the                                Customs
                                                                     statement made under were alleged
                                                                     to be false in material particulars.
      Koh-e-Noor                                                     Thus, the importers had contravened
      Weaving Mills                    Nadeem                        the provisions of section 19, 32(I)
                                                        22.01.2004                                             0.8    Against SHC
      V/s Collector of                 Qureshi                       and 32(2) of the Customs Act, 1969
      Customs                                                        punishable under clauses 10A, 14
                                                                     and 90 of section 156(I) of the
                                                                     Customs Act, 1969.

450                      SPLA 91/03                                  Dispute of PCT heading                                         Customs




      K.S Sulemanji
      Esmailji & Sons                  Haider   Iqbal
                                                        02.02.2004                                            0.15    Against SHC
      V/s Collector of                 Wahniwal
      Customs




451   M/s. Eshan &       SPLA    No.                                 Dispute      of      misdeclaration.                           Customs
                                       Raja
      Sons         V/s   16/06                                       Aluminum foil scrap was declared
                                       Muhammad         12.07.2006                                            0.39    Against SHC
      Collector     of                                               whereas it was standard quality.
                                       Iqbal
      Customs
452   M/s. Pak Suzuki    SPLA    No.                                 M/s. Pak Suzuki imported five times                            Customs
                         25/04         Nadeem                        excess quantity against the approved
      V/s Collector of                                  07.05.2004                                            54.27   Against SHC
                                       Qureshi                       / sanctioned quantity. It is a case of
      Customs
                                                                     mis-declaration. The importer filed



                                                                                 Page 46 of 155
453                      SPLA    No.                                  Inbonding was stopped / blocked for                           Customs
                         32/06                                        outstanding government dues. About
                                                                      1 million is involved.




      M/s       Rehan
                                       Raja
      Associate   V/s
                                       Muhammad          24.09.2006                                            1      Against SHC
      Collector    of
                                       Iqbal
      Customs




454                      SPLA No.                                     The party had import a consgnemnt                             Customs
                         32/2000                                      of 10 unit dump truck under the grab
                                                                      of N.R.I Scheme actual is a same
      M/s Sikander Ali                                                were imported in violation of
                                       Raja
      (Appellant) V/s                                                 Section 16 and 32 Customs Act,
                                       Muhammad          17.11.2000                                           NIL     Against SHC
      Collector     of                                                1950. Party case has been rejected at
                                       Iqbal
      Customs                                                         the level of Adjudication and
                                                                      Appellant tribunal now the party is
                                                                      appeal in Sindh High Court

455   M/s.      Attock   SPLA    No.                                  Dispute of applicability of SRO                               Customs
      Refinery     V/s   45/05                                        582(I)/98 on goods i.e Fire Fighting
                                       Jawaid Farooqui   17.08.2005                                           15.14   Against SHC
      Collector     of                                                equipment.
      Customs
456   M/s. Sadruddin     SPLA No.                                     Dispute of valuation on import of                             Customs
      V/s Collector of   549/04   Shakeel Ahmed          06.04.2005   CRC steel sheet.                         0.8    Against SHC
      Customs




                                                                                  Page 47 of 155
457   M/s.      Crown    SPLA    No.                                 Dispute       of      mis-declaration                             Customs
      Associates V/s     59/00         Ahmed     Khan                description, valuations and PCT
                                                        07.08.2005                                             1.74      Against SHC
      Collector     of                 Bugti
      Customs
458   M/s. Rohintan      SPLA    No.                                 Issue of misdeclaration on imported                               Customs
                                       Nadeem
      V/s Collector of   65/05                          11.09.2005   vehicle by Brings Pakistan.         0.5 (Penalty)   Against SHC
                                       Qureshi
      Customs
459                    SPLA No.                                      Misdecalrartion value, description                                Customs
      M/s. Interglobal
                       684/98                                        on item old and used VCR TV etc.
      Traders      V/s          Haider   Iqbal
                       SPLA No.                         24.07.2005                                             0.17      Against SHC
      Collector     of          Wahniwal
                       61/05
      Customs
460                      SPLA No.                                    M/s Pak Suzuki Motors Co. Ltd                                     Customs
                         87/2002                                     imported various consignment of
                                                                     vehicles in CKD condition and parts
                                                                     thereof and got released under SRO
                                                                     502(I)/94 dated 09.06.1994 read
                                                                     with     SRO       502(I)/95   dated
                                                                     14.06.1995 under concessionary rate
                                                                     of duty and sales tax.
                                                                     In view of valuation slip No. 5/93
                                                                     dated 30.05.1998, the plaintiff were
      M/s Pak Suzuki
                                                                     required to pay duties and taxes on      193.10
      Motors Co. Ltd                   Akhtar Hussein
                                                        13.09.2002   (cost of association) as well which      Million    Against SHC
      V/s Collector of                 & Associates
                                                                     they did not pay. Accordingly show      Recovered
      Customs
                                                                     cause notice and O-in-O was issued
                                                                     for short recovery of 193.10 million.
                                                                     The     plaintiff   approached     to
                                                                     Appellate Tribunal who after
                                                                     thorough examination upheld the O-
                                                                     in-O. The plaintiff therefore, filed
                                                                     the instant appeal before the
                                                                     Hon’able High Court as the same is
                                                                     subjudice before the Court.




                                                                                 Page 48 of 155
461                     SUIT                                    M/s Qasim International Container                             Customs
                        1017/04                                 Terminal Pakistan Ltd, also pursued
                                                                by officials of the Defendant
                                                                National Logistic Cell to make the
                                                                place bonded freight station and
                                                                operate from the subject land a
                                                                container freight station (C.F.S) M/s
                                                                Qasim      International    Container
      K.P.T V/S                                                 Terminal Pakistan Ltd, had made an
                                  Haider   Iqbal
      National                                     16.11.2005   application dated 15.03.2005, to the     Nil    Against SHC
                                  Wahniwal
      Logistics Cells                                           Federal Board of Revenue wherein
                                                                they had shown in the site plan
                                                                prepared by the Engineering
                                                                Associates areas where they would
                                                                make bonded warehouse / shed for
                                                                cargo stuffing or destuffing from
                                                                containers


462   M/S.     Naseem SUIT                                      Dispute of Valuation Split Air                                Customs
                                  Raja
      Hussain      V/s 1217/07                                  Conditions
                                  Muhammad         13.06.2007                                           0.27    Against SHC
      Collector     of
                                  Iqbal
      Customs
463                    SUIT                                     That licensees of diplomatic bonded                           Customs
                       1434/98                                  warehouse PWL-3/90 namely M/s
                                                                Saman         Diplomatic     Bonded
                                                                Warehouse are about to take
                                                                delivery of bonded goods i.e. Liquor
      M/s      Saman                                            against “Exemption Certificates”
                                  Raja
      Diplomatic                                                issued in 1992 to various diplomats /
                                  Muhammad         17.08.2007                                            50     Against SHC
      Bonds ASEEM                                               embassies by Ministry Of foreign
                                  Iqbal
      HUSSAIN                                                   affairs. The modus operandi adopted
                                                                by the accused was to process new
                                                                ex-bond bills of entry filed back in
                                                                1992        alongwith      exemption
                                                                certificates
464   Continental     SUIT                                      Dispute of PCT heading on dump                                Customs
      Assembleers V/s 1446/04     Haider   Iqbal                truck in CKD condition.
                                                   03.02.2005                                           32.89   Against SHC
      Collector    of             Wahniwal
      Customs



                                                                            Page 49 of 155
465                      SUIT                                    On examination of both he                                             Customs
                         1893/06                                 containers the information was
      M/s ARC Line                                               found correct and the Defendant No.
      V/s Collector of             Ata-Ur-Rehman    05.12.2006   2 was found guilty of an offence             Nil        Against SHC
      Customs                                                    attracting the provisions of Section
                                                                 32(I), 32 (2) and 16 of the Customs
                                                                 Act, 1969.
466   M/S.      Dewan SUIT                                       Dispute of SRO 388(I)/82 and SRO                                      Customs
                                   Raja
      Farooq Motors 197/06                                       5(I)/2005 on CKD
                                   Muhammad         31.03.2006                                                Nil        Against SHC
      V/s Collector of
                                   Iqbal
      Customs
467                    SUIT                                      Dispute and infact as per section 18,                                 Customs
                       232/06                                    79, 80 and other provision of the
      M/s       Apollo                                           customs Act, 1969, and Rules /
      Textile      V/s             Haider   Iqbal                Procedures thereof, the answering
                                                    19.04.2006                                               115         Against SHC
      Collector     of             Wahniwal                      Defendants have to collect the
      Customs                                                    leviable duties and taxes as per
                                                                 Pakistan Customs Tariff and import
                                                                 policy order.
468   M/s       Zohaib   SUIT                                    Dispute of Valuation Ruling.                                          Customs
      Asghar Ali V.s     273/06                                                                          3.08 with the
                                   Raja
      Collector     of                                                                                   Nazir of the
                                   Muhammad         05.04.2006                                                           Against SHC
      CustomsCOLLE                                                                                         Court an
                                   Iqbal
      CTOR         OF                                                                                       Surety
      CUSTOMS
469   M/s      Perveen   SUIT                                    License suspended by respondent                                       Customs
      Alam Khan V/s      743/07    Ghulam Haider                 due to non clearance of goods
                                                    13.06.2007                                               2.26        Against SHC
      Collector     of             Shikh
      Customs




                                                                             Page 50 of 155
470                       SUIT                                        M/s Adil & Rahil Internation,                                 Customs
                          789/04                                      Karachi have imported 24 units of
                                                                      Belarus Tractor Model 510 during
                                                                      December, 2003 vide HC-GD
                                                                      machine      No.     86463      dated
                                                                      27.12.2003 at the declared value of
                                                                      US$ 4600/ Unit. In the absence of
      Fecto     Belaras                                               any direct evidence of higher value.
      Trctors Minsk                                                   Prevailing    prices     of   locally
                                        M.      Nadeem
      Tractors     V/s                                   23.07.2004   manufactured tractor of same             107    Against SHC
                                        Qureshi
      Collector      of                                               capacity     were      taken      into
      Customs                                                         consideration and the impugned
                                                                      tractors were assessed to ascertained
                                                                      value of US$ 4945/ Unit. However,
                                                                      neither complaint have provided any
                                                                      proof nor scouting of data suggest
                                                                      that M/s Shahzad Links have
                                                                      imported any consignment of
471   M/s      Waheed     SUIT                                        Belarus Tractors Power of attorney
                                                                      Dispute of Pack                                               Customs
                                        Raja
      Sons        V/s     938/07                                      of importer on ceramic tiles, partner
                                        Muhammad         31.07.2007                                            0.11   Against SHC
      Collector    of                                                 ship deed and NTN.
                                        Iqbal
      Customs
472   M/s        King     SUIT NO -                                   Dispute of import policy order on                             Customs
                                    Raja
      Trading     V/s     859 / 08                                    old and used Fork Lift Trucks
                                    Muhammad             25.06.2008                                            0.48   Against SHC
      Collector    of                                                 (capacity 2.5 Tone)
                                    Iqbal
      Customs
473                    SUIT    No.                                    Dispute of FAKE Docuements                                    Customs
      M/S Muhammad
                       1013/04     Raja
      Bashir   Sheikh
                                   Muhammad              30.09.2004                                            0.28   Against SHC
      V/S Collector of
                                   Iqbal
      Customs (App)
474                       Suit    No.                                 Exemption of duty & Taxes in terms                            Customs
                          1116/2001                                   of Rescinded SRO 369(I) /02001.
      M/s Friendship
                                                                      Exemption was not available When         1.46
      Textile Mills Pvt                 Shakeel Ahmed    09.11.2002                                                   Against SHC
                                                                      assessed when the SRO 439(I)/2001
      Ltd
                                                                      dated 18.06.2001 was in operation.

475   M/s. Arian Mills Suit   No.                                     Dispute of SRO 530, 190 and                                   Customs
      Ltd         V/s 1121/00                                         480(I)/88 on import of ring spining
                                  Masooda Siraj          12.04.2005                                            0.9    Against SHC
      Collector    of                                                 frames.
      Customs


                                                                                  Page 51 of 155
476   M/s. Arian Mills    Suit    No.                                Dispute of SRO 275(I)/95, 480(I)/88                            Customs
      Ltd           V/s   1122/05     Haider   Iqbal                 invlved on import of Ring spins.
                                                        31.07.2005                                            15.28   Against SHC
      Collector      of               Wahniwal
      Customs
477   M/s        Shaikh   Suit    No.                                Mis-declaration of description on                              Customs
      Kamran              1344/2008 Raja                             Electrolytic Tin Plates.
      Maqbool       V/s               Muhammad          22.10.2008                                             35     Against SHC
      Collector      of               Iqbal
      Customs (A)
478   M/s Umair Cin       Suit    No.                                Dispute of Regularity Duty                                     Customs
      Zahid         V/s   1453/2008 Raja
      Collector      of               Muhammad          04.11.2008                                             Nil    Against SHC
      Customs (A) &                   Iqbal
      Others
479   M/s      Brothers   Suit    No.                                Dispute between two parties                                    Customs
                                      Raja
      Industries    Ltd   1677/2006                                  (private) regarding damages &
                                      Muhammad         05.01.2007                                              Nil    Against SHC
      V/s Collector of                                               Compensation.
                                      Iqbal
      Customs
480   M/s         Fauji   Suit    No.                                Dipsute of benefit of exemption of                             Customs
      Cement Co. Ltd      325/2009                                   duty and taxes in terms of serial No.
                                        Raja
      V/s Collector of                                               21 of SRO 575(I)/2006 read with
                                        Muhammad        17.03.2009                                             Nil    Against SHC
      Customs                                                        SRO 490(I)/2007
                                        Iqbal
      (Appraisement)
      & Others
481   M/s                 Suit   No.                                 Issue of assessment on Bidi leaves.                            Customs
      Muhammmad           328/08
                                        Raja
      Hussain       V/s
                                        Muhammad        13.03.2008                                            2.37    Against SHC
      Federation     of
                                        Iqbal
      Pakistan      and
      others
482   M/s Muhammad Suit         No.                                  Dispute of partner        ship    and                          Customs
      Raees-ul-Islam    328/2009                                     distribution of assists
                                    Raja
      & another V/s
                                    Muhammad            31.03.2009                                             Nil    Against SHC
      Collector      of
                                    Iqbal
      Customs (App)
      & other
483                    Suit   No.                                    The consignment was actual and the                             Customs
      M/s Syed Bhais              Raja
                       419/06                                        delivered to the bidder, after issuing
      V/s Collector of            Muhammad              03.05.2006                                                    Against SHC
                                                                     Section 82,
      Customs                     Iqbal




                                                                                 Page 52 of 155
484                   Suit         No.                               Misdeclaration of description issue                          Customs
      M/s.    Baghdad                    Aqil   Ahmed
                      68/05                             28.09.2005   of Betel nuts to check it fitness and   Nil    Against SHC
      Trading Comp                       Abbasi
                                                                     sample sent to Lab
485   M/s.      Sachel    Suit     no.                               Dispute of import policy order on                            Customs
                                         Raja
      Engg         V/s    682/05                                     import of old & used Hino Ttarried
                                         Muhammad       18.08.2005                                           0.25   Against SHC
      Federation    of                                               Mixer which is order than 10 Years.
                                         Iqbal
      Pakistan
486   Progressive         SUIT   No.                                 Dispute of Valuation          Ruling                         Customs
      Traders      V/s    928/04     Ahmed       Khan                Cermics Tiles.
                                                        27.08.2004                                           0.17   Against SHC
      Collector     of               Bugti
      Customs
487   M/s         Fauji   Suit       Raja               17.03.2009   M/s Fauji Cement Co Ltd imported a                           Customs
      Cement Co. Ltd      No.325/200 Muhammad                        consignment of Cement plant and
      V/s Collector of    9          Iqbal                           machinery          valued         at
      Customs                                                        Rs.1,044,953,466/-               for
                                                                     modernization of the industry as
                                                                     evident from the submitted by the
                                                                     importers. The plaintiff filed Goods
                                                                     Declaration claiming the benefit of
                                                                     S.No.21 of SRO 575(I)/2006 dated        Nil    Against SHC
                                                                     05.06.2006     read     with    SRO
                                                                     490(I)/2007 before the defendant
                                                                     No.4 on 24.2.2009. The goods after
                                                                     examination and assessment and
                                                                     payment of leviable Customs Duty
                                                                     were accordingly out of charged by
                                                                     the defendant No.4 on 3.3.2009.




                                                                                 Page 53 of 155
488   M/s Ali Umar CP         NO. Raja            10.11.1983   The case relates to the year 1981 and                 Customs
      V/s Collector of 935/1982   Muhammad                     it is a case of mis-declaration and
      Customs                     Iqbal                        FIR was lodged against the accused
                                                               persons on 19.05.1981. Later on the
                                                               Honourable Supreme Court of
                                                               Pakistan      vide    Order     dated
                                                               30.04.1991 remitted the case to the
                                                               Collectorate with the direction to
                                                               proceed with the adjudication           Against SHC
                                                               pursuant to the Show Cause Notice.
                                                               The plaintiff moved C.M.A No.
                                                               2190/2006 for the release of their
                                                               surety amounting to Rs.830,000/-
                                                               lying with the Nazir of the Court in
                                                               the shape of Defense Saving
                                                               Certificates.
489   M/s       Ibrahim    CP No. D-   Raja                                                                          Customs
      Fibres Ltd V/s       1693/2009   Muhammad
      Collector       of               Iqbal      05.10.2009                                           Against SHC
      Customs
      Appraisement
490   All     Pakistan     CP No. D-   Raja                                                                          Customs
      Motorcycle           705/2009    Muhammad
      Spare Parts V/s                  Iqbal
      Collector       of                          07.10.2009                                           Against SHC
      Customs
      Appraisement &
      Others.
491   M/s          Syed    CP No. D-   Raja                                                                          Customs
      Maqsood              2185/2009   Muhammad
      Ahmed Shah V/s                   Iqbal
      Collector       of                          08.10.2009                                           Against SHC
      Customs
      Appraisement &
      Others
492   M/s         Abdul    CP No. D-   Raja                                                                          Customs
      Ghaffar Bundhi       2185/2009   Muhammad
                                                  14.10.2009                                           Against SHC
      V/s Collector of                 Iqbal
      Customs (App)




                                                                           Page 54 of 155
493                     SPLA No.                                Dispute of SRO 702(I)/80, from CD                                                         Customs
      Collector      of          Raja
                        87/2006                                 697(I)/77 dated 4.8.77. In sales tax
      Customs      V/s           Muhammad          10.06.2006                                             12.7                                By    SHC
                                                                R.S Frame not covered under SRO
      Crescent Textile           Iqbal
                                                                1076(I)/95 dated 5.11.95.
494                  SPCRA                                      The dispute of valuation advise of                                                        Customs
      Collector   of
                     No.50/2009 Raja                            skimmed milk imported by the
      Customs (App)
                                Muhammad           30.03.2009   party at US $ 1400/PMT nad                2.84                                By    SHC
      V/s M/s Haleeb
                                Iqbal                           Vlauation assessed the goods at US
      Foods Ltd
                                                                $ 2031.22/PMT.
495                     Customs                                 It has been revealed from the                                                             Customs
                        Appeal Nos.                             documents that actual quantity of the
                        K-121      to                           consignment was 12000 Kgs and
                        135/2009                                fair value of the goods was US
      Collector    of   Customs                                 $4.20/Kg but forge, fictitious and
      Customs (App)     Reference                               fabricated documents were prepared
                                      Aqil Ahmed
      V/s M/s Heafeez   Application Abbasi         12.08.2009   and produced wherein import price       0.437975                              By    SHC
      Gul kapoor &      No.                                     was tempered to US $ 2.40/Kg and
      otehrs            _____/2009                              net weigh was declared as 7860 Kgs.
                        (fifteen                                Difference      between      original
                        Cases)                                  documents and forged documents
                                                                comes to US $ 1.8Kg in value an
                                                                4140 in weight.
496                  SPCRA No.                                  Revokation of bonded carier                        Penalty of 3.0 Million                 Customs
      Collector   of
                     77/2009                                    Licence.                                           Imposed.     Tribunal   has
      Customs (App)
                               Haider   Iqbal                                                                      allowed the appeal and the
      V/s M/s Limsa                                13.09.2007                                             Nil                                  By   SHC
                               Wahniwal                                                                            department preferred appeal
      Agencies (Pvt)
                                                                                                                   before the High Court.
      Ltd
497                     SPL    CUS                              Dispute of Valuation under section                                                        Customs
      Collector      of              Raja
                        REF    APP                              25(I) of the Customs Act, 1969 on
      Customs       V/s              Muhammad      28.07.2008                                             1.3                                 By    SHC
                        No.268/200                              Thermal Coal.
      Pecific Charting               Iqbal
                        8
498   Collector      of SPCRA No.                               Dispute of PCT heading on Iron                                                            Customs
                                     Raja
      Customs (App) 123          &                              steel and Scrap
                                     Muhammad      20.05.2008                                             11                                  By    SHC
      V/s           S.S 124/2008
                                     Iqbal
      Enterprises
499   Collector      of SPLA                                    Dispute of Valuation ruling                                                               Customs
                                     Raja
      Custom        V/s No.154/200
                                     Muhammad      26.06.2008                                             4.24                                By    SHC
      China National 8
                                     Iqbal
      Water




                                                                            Page 55 of 155
500   Collector    of     SPLA                                      Dispute of application of royality                          Customs
                                       Raja
      Customs    V/s      242/2008                                  2.5% as association charges
                                       Muhammad        04.07.2008                                          115.673   By   SHC
      Dewan Farooq
                                       Iqbal
      Motors
501   Collector    of     SPLA 243 /                                                 do                                         Customs
                                     Raja
      Customs    V/s      008
                                     Muhammad          04.07.2008                                          235.373   By   SHC
      Indus     Motor
                                     Iqbal
      Company
502                       Ex.                                       The Collectorate filed the claimed                          Customs
                          No.14/00                                  before the Hon’able High Court for
      Collector      of   Ex.          Raja                         Rs. 44.05 million, for the machinery
      Customs       V/s   No.154/00    Muhammad        11.08.2008   imported by M/s. Ferro Alloys           44.05    By   SHC
      M/s Pak libya       H.C.A No.    Iqbal                        which was auctioned by Hon’able
                          Nil/2008                                  High Court. The Claim is pending
                          H.C.A No.                                 with the Court.
                          Nil/2008
503   Collector       of  SPRA No.                                  Dispute of Classification.                                  Customs
      Customs       V/s   320/2004     Nadeem
                                                       13.03.2004                                           0.42     By   SHC
      M/s Sufi Soap                    Qureshi
      Chemcials
504   Collector       of SPCRA No.                                  Dispute of valuation on Menthol                             Customs
                                       Raja
      Customs       V/s 35/2009                                     Crystals
                                       Muhammad        29.10.2008                                            5.2     By   SHC
      Asad
                                       Iqbal
      Corporation
505                      HCA     No.                                Decision of the Court is pending                            Customs
      Collector       of
                         267/2009      Raja                         involving question applicability of
      Customs       V/s
                         Suit    No.   Muhammad        01.09.2009   SRO 369(I)/2000 & 439(I)/2001 and      104.27    By   SHC
      M/s.      Ibrahim
                         880/01        Iqbal                        interpretation of Section 30 & 31-A
      Fibres Ltd
                                                                    of Customs Act, 1969.
506                    SPCRA No.                                    Dispute of Valuation under Section                          Customs
      Collector     of           Raja
                       89      &                                    25 (4) of the Customs Act, 1969
      Customs V/s Pak            Muhammad              08.05.2008                                           0.33     By   SHC
                       90/2008
      Arab Refinary              Iqbal
507   Collector    of     SPLA                                      Dispute regarding Import Policy                             Customs
      Customs    V/s      Nil/2009     Shakeel Ahmed    10.2009     Order.                                   Nil     By   SHC
      Rushan Impex
508   Collector    of     SPL    CUS                                Dispute of PCT heading on "Ring                             Customs
                                     Raja
      Customs    V/s      REF APP                                   spining Fremes"
                                     Muhammad          29.08.2006                                           0.32     By   SHC
      Olympia             176/06
                                     Iqbal
      Spinning




                                                                                Page 56 of 155
509   Collector      of   CIVIL                                         Dispute of Valuation on plastic                                Customs
                                        Raja
      Customs       V/s   APPLICATI                                     baeds chinese origin from Hong
                                        Muhammad           26.05.2006                                            16         By   SHC
      Nadeem              ON                                            Kong
                                        Iqbal
      Enterprises         No. 85/2006
510   Collector      of   SPLA No.      Raja                            Time barred. The case is decided                               Customs
      Customs       V/s   162/06        Muhammad           06.06.2006   and remanded back to the High           3.2         By   SHC
      Quetta Textile                    Iqbal                           Court in Suit No. 312/98.
511                       HCA     No.                                   The goods were illegally removed                               Customs
                          127/2009                                      from private Bond. National Bank
                                                                        filed a suit for recovery of their
                                                                        amount. Rs.183.36 Million is
      Collector     of                                                  leviable / payable as duty and taxes
      Customs                           Raja                            etc on the goods illegally removed Collectorate's
      V/s                               Muhammad           23.02.2009   from the Pvt Bonds. The Single claim of Rs.         By   SHC
      Naya        Daur                  Iqbal                           Bench of the Honourable High 183.36
      Motor                                                             Court      decided    against    the
                                                                        department, however, filed HCA
                                                                        before the Honourable High Court
                                                                        the case has been accordingly
                                                                        admitted and pending before the
                                                                        Honourable High Court.
512   M/s       China     WP 2449/06                                    Mark up on failure on re-export of                             Customs
      Petrolium    V/s                  Malik      Itaat                machinery under drawback rules
                                                           26.12.2006                                          21.33        WP   SHC
      Collector     of                  Hussain                         1972 SRO 2(I)/72 (same state
      Customs                                                           goods)
513   M/s Great Wall      WP 497/07                                     Dispute of Valuation                                           Customs
                                        Farhat    Nawaz
      V/s Collector of                                     30.03.2007                                           0.33        WP   SHC
                                        Lodhi
      Customs
514   M/s Al Shaikh       WP 499/07                                     Dispute of Valuation                                           Customs
      Corporation V/s                   Farhat    Nawaz
                                                           30.03.2007                                           0.33        WP   SHC
      Collector     of                  Lodhi
      Customs
515   M/s Excellence      WP D-2212                                     Dispute of SRO 293(I)/20002 and                                Customs
                                     Eid Muhammad
      V/s Collector of    TO 2213/07                       08.02.2007   SRO 111(I)/83 on vanaspti gee and       127         WP   SHC
                                     Khan Khatak
      Customs                                                           cooking gee oil
516   M/s Master Tiles    WP      No.                                   Dispute of Valuation on Ceramic                                Customs
      Ltd          V/s    20/2008     Malik        Itaat                Tiles
                                                           28.04.2008                                           0.9         WP   SHC
      Collector     of                Hussain
      Customs




                                                                                    Page 57 of 155
517                    W.P.    No.                                      Applicability of Sales Tax and                                                          Customs
      M/s.      Roshni                  Eid Muhammad
                       1845/2007                                        Income Tax at FATA areas. The
      Matt Inds V/s                     Khatak
                                                           22.01.2008   case is pending before the               250                              WP     SHC
      Collector     of                  Waqar Ahmed
                                                                        Honourable     High   Court of
      Customs.                          Seth
                                                                        Peshawar.
518   M/S.       Wahaj    WP     No.                                    Dispute of Valuation                                                                    Customs
      EnterprisesV/s      496/07     Farhat      Nawaz
                                                           30.03.2007                                            0.33                             WP     SHC
      Collector      of              Lodhi
      Customs
519   M/S. Land Co.       WP     No.                                    Dispute of Valuation                                                                    Customs
                                     Farhat      Nawaz
      V/s Collector of    498/07                           30.03.2007                                            0.33                             WP     SHC
                                     Lodhi
      Customs
520   M/S. Lavish V/s     WP     No.                                    Dispute of Valuation                                                                    Customs
                                     Farhat      Nawaz
      Collector      of   500/07                           30.03.2007                                            0.33                             WP     SHC
                                     Lodhi
      Customs
521   M/s      Waseem     WP 9665/06                                    Valuation Dispute on import of                                                          Customs
      Sports        V/s                 Ehsan      Ullah                Fabrics.
                                                           12.08.2006                                            0.28                             WP     SHC
      Collector      of                 Cheema
      Customs
522   M/s.          A.s   WP      No.                                   Issue involved under invoicing on                                                       Customs
                                                                                                                D.V. $
      Enterprises V/s     1799/05     Nadeem                            item BOP film 20 microne
                                                           04.02.2005                                          0.95/Kg                            WP     SHC
      Collector      of               Qureshi
                                                                                                             A.V. 1.30/KG
      Customs
523   M/s       Premier   WP      No.                                   Dispute of SRO 554(I)/1998 and                                                          Customs
      Indus Chemical      3342/04                                       SRO 452(I)/2004
                                        Itaat Hussain      13.12.2004                                            0.12                             WP     SHC
      V/s Collector of
      Customs
524   Khan Brothers       WP No. ICA                                    Dispute of Import Policy Order on                                                       Customs
                                     Farhat Nawaz
      V/s Collector of    -237/03-                         27.01.2004   CKD Buses                                0.11                             WP     SHC
                                     Lodhi
      Customs             917/03
525   S. E. Trader V/s    W.P.                                          Dispute of Valuation of itme Baby                                                       Customs
      Collector      of   11025/05   Shakeel Ahmed         24.03.2005   diapers.                                0.737                             WP     SHC
      Customs
526   The                 273 of 2002 Raja M.Iqbal         19.02.2001   Mis-declaration under Section32 of                  No revenue involved                 Customs
      Commodities                                                       Customs Act,1969
                                                                                                                                                  Against SHC
      &Textile (Pvt)
      Limited
527   Muhammad            90 of 2003 Raja M.Iqbal                       Mis-declaration under Section32 of                  No revenue involved                 Customs
      Inamuddin S/o                                                     Customs Act,1969
                                                                                                                                                  Against SHC
      Muhammad
      Nooruddin



                                                                                    Page 58 of 155
528   Cyma             696 of 2000 Raja M.Iqbal   2000-01   Mis-declaration under Section32 of                       Rs. 3,744,421/-                   Customs
                                                                                                                                         Against SHC
      Enterprises                                           Customs Act,1969
529   Associated       Suit No.296 Raja M.Iqbal   1995-96   Mis-declaration under Section32 of                       Rs. 1,575,248/-                   Customs
      Industries         of 1995                            Customs Act,1969                                                             Against SHC
      (Garments)
530   Nadeem Ahmad      HCA No. Raja M.Iqbal      1984-85   Mark-up/Compensation on duty                           No revenue involved                 Customs
                                                                                                                                         Against SHC
      Mirza            291 of 2006                          drawback amount
531   Syed Aleem        HCA No. Raja M.Iqbal      1984-85   Mark-up/Compensation on duty                           No revenue involved                 Customs
      Ahmad Vs Govt.   292 of 2006                          drawback amounting to
      of Pakistan &                                         Rs.6,169,158/-                                                               Against SHC
      Others.

532   Nadeem Ahmad HCA No. Raja M.Iqbal           1984-85   Mark-up/Compensation on duty                           No revenue involved                 Customs
      Mirza Vs Govt. 293 of 2006                            drawback amounting to
      of Pakistan &                                         Rs.4,905,163/-                                                               Against SHC
      Others

533   Nadeem Ahmad HCA No. Raja M.Iqbal           1984-85   Mark-up/Compensation on duty                           No revenue involved                 Customs
      Mirza        294 of 2006                              drawback Amounting to                                                        Against SHC
                                                            Rs.4,905,163/-
534   Al-Amir Paper       C. P.    Raja M.Iqbal    1997     Is the Customs liable to pay the                       No revenue involved                 Customs
      Mills, Karachi   No.1585/97                           damages?
                                                                                                                                         Against SHC
                         suit no..
                       1240/2000
                                                                                                                                                SHC
                        1585/97
                        Suit No.                                                                                                                SHC    Customs
                                                                                                                                                       Customs
                       1240/2000                                                                                                                SHC    Customs
535   Bhatti Cotton    S.S.T.R.A. Raja M.Iqbal     2006     Condonation of time-limit to refer    Tribunal                                             Customs
      Links             170/2006                            the cases to High Court against the   Dismissed the
                                                            orders of Appellate Tribunal          Appeal as                              Against SHC
                                                                                                  Time-Barred Rs. 40 million demanded as
                                                                                                                damages
536   Star Cotton      S.S.T.R.A. Raja M.Iqbal     2006     Condonation of time-limit to refer    Tribunal         No revenue involved                 Customs
      Corporation      171/2006                             the cases to High Court against the   Dismissed the
      (Pvt) Limited                                         orders of Appellate Tribunal          Appeal as                              Against SHC
                                                                                                  Time-Barred

537   Pakore Garments Suit No. Raja M.Iqbal        2000     Import of vehicle in contravention of Toyota Land        Rs.1,326,738/-                    Customs
      (Pvt) Limited   1076/2000                             Import Policy Order(KEPZ)                 Crusier
                                                                                                    vehicle was
                                                                                                                                         Against SHC
                                                                                                     cleared as
                                                                                                  transportation
                                                                                                    vechile for

                                                                        Page 59 of 155
538   Associated          Suit No.     Raja M.Iqbal    1992     Collectorate declined to pay the duty                     Rs. 9,704,372/-                   Customs
      Industries          387/2007                              drawback on their exported goods
      (Garments)                                                on the ground that C&F value of the
                                                                exported goods was beyond the limit                                           Against SHC
                                                                in terms of Standing Order No.
                                                                05/92 dated 19.09.1992

539   Asif Saigol S/o Spl Criminal Raja M.Iqbal        2006     Mis-declaration of exported goods.                        Rs.16,192,865/-                   Customs
      Inaam Ellahi     Bail Appl.                               Duty drawback claimed against the
                      No. 02/2007                               export of mixture of odoriferous
                                                                substances was found to be bogus as                                           Against SHC
                                                                the raw materials listed in the SRO
                                                                were not verified in the lab test
                                                                report.
540   Fazal Ahmad Vs      Suit No.     Haider Iqbal   2005-06   Intellectual Property Rights issue       Trade Mark     No revenue involved                 Customs
      Muhammad Ali        245/2007     Wahniwal                                                         issue b/w two
                                                                                                                                              Against SHC
      Performers &                                                                                          parties
      Others
541   Zehra Industries Suit No. Shaiq Usmani           2000     Inadmissible rebate claims not                            Rs.3,700,000/-                    Customs
                                                                                                                                              Against SHC
                       352/200                                  sanctioned.
542   U.S. Apparel & S.C.R.A. Jan- Raja M.Iqbal        1999     Temporarily imported raw materials Misdeclaratio           Rs. 231,289/-                    Customs
      Textiles            07                                    were not exported rather other            n of
                                                                materials used in the exported goods temporarily                              Against SHC
                                                                were shown as temporarily            imported raw
                                                                imported.                              materials
543   U.S. Apparel &       S.C.R.A     Raja M.Iqbal    1999                    -- do --                 -- do --           Rs. 180,996/-                    Customs
                                                                                                                                              Against SHC
      Textiles            224/2007.
544   U.S. Apparel &     S.C.R.A.245   Raja M.Iqbal    1999                    -- do --                    -- do --        Rs. 146,130/-                    Customs
                                                                                                                                              Against SHC
      Textiles              /2007
545   U.S. Apparel &       S.C.R.A.    Raja M.Iqbal    1999                    -- do --                    -- do --        Rs. 291,544/-                    Customs
                                                                                                                                              Against SHC
      Textiles            246/2007
546   Sequin Impex         S.C.R.A.    Raja M.Iqbal    2006     Mis-declaration of quantity                                Rs.146,000/-                     Customs
                                                                                                                                              Against SHC
                           77/2006
547   Muhammad            D-30/2008    Raja M.Iqbal    2008     Applicability of Regulatory Duty on                     No revenue involved                 Customs
      Amin                                                      exports of raw cotton
                                                                                                                                              Against SHC
      Muhammad
      Bashir
548   Aramex SMS          Case No.     Haider Iqbal    2007     Misdeclaration U/s 32 of Customs                           Rs. 622,560/-                    Customs
      Services (Pvt.)     565/2007     Wahniwal                 Act, 1969                                                                     Against SHC
      Ltd
549   Aqueel and          Case No.     Haider Iqbal    2005     Misdeclaration U/s 32 of Customs                        No revenue involved                 Customs
                                                                                                                                              Against SHC
      Brothers            14/2005      Wahniwal                 Act, 1969


                                                                            Page 60 of 155
550   Motiwala         Special    Haider Iqbal    2008      Misdeclaration U/s 32 of Customs                Rs.692,647/-                   Customs
      Enterprises      Custom     Wahniwal                  Act, 1969
                      Reference                                                                                              Against SHC
                         No.
                      237/2008
551   Motiwala         Special    Haider Iqbal    2008      Misdeclaration U/s 32 of Customs                Rs.679,940/-                   Customs
      Enterprises      Custom     Wahniwal                  Act, 1969
                      Reference                                                                                              Against SHC
                         No.
                      238/2008
552   Motiwala         Special    Haider Iqbal    2008      Misdeclaration U/s 32 of Customs                Rs.510,555/-                   Customs
      Enterprises      Custom     Wahniwal                  Act, 1969
                      Reference                                                                                              Against SHC
                         No.
                      239/2008
553   Aladin Trade    CRA NO.     Haider Iqbal    2006      Misdeclaration of quality and                   Rs.1,206,096/-                 Customs
                       232/06     Wahniwal                  quantity of various types of fabrics                             Against SHC

554   M/s. Fateh       Spl. Cus. Mr. Suhail      1/3/1999   The party sought the refund claim       7.773                                  Customs
      Textile Mills   Appeal No. Muzafar                    illegally on the B/E No.199 which
      Limited          32/1999                              was already assessed at the
                                                            concessionary rate of Customs duty
                                                            @ 10% Adv: in terms of SRO
                                                            456(I)/88 dated 26-06-1988. The
                                                            Appellate Tribunal allowed the                                   By     SHC
                                                            appeal of the party. Being aggrieved
                                                            with the decision of the Tribunal the
                                                            department filed Spl. Customs
                                                            Appeal in the Hon'ble High Court of
                                                            Sindh, Karachi which is pending
                                                            decision.
555   M/s. Khan        Spl. Cus. Mr. Mohsin      3/5/2007   The Appellate Tribunal allowed the      0.154                                  Customs
      Carpet          Appeal No. Imam                       appeal of the party in respect of
                        294/07                              confiscated carpets. However, the
                                                            department has challenged the said                                      SHC
                                                            order of the Appellate Tribunal
                                                            before the High Court of Sindh,
                                                            Karachi which is pending decision.




                                                                         Page 61 of 155
556   M/s. Dewan        Cus. Ref Mr. Mohsin   02-07-20008 The issue involved the dispute of        54.99          Customs
      Farooque         Application Imam                   payment of amount of roylity under
      Motors           No. 125/08                         section 25(2)(d) of the Cusotms Act,
                                                          1969, on the imported parts &
                                                          Compoents including CKD. The
                                                          Appellate Tribunal has decided the
                                                          appeal in favour of party. Feeling                SHC
                                                          aggrieved, the department has filed
                                                          Ref: App: against the impugned
                                                          order of the Tribunal in Hon'ble
                                                          High Court of Sindh, Karachi.


557   M/s. Fateh        Cus. Ref Mr. Mohsin    2/8/2008    The Dispute of payment of amount       115.939         Customs
      Motors Limited   Application Imam                    of roylity under section 25(2)(d) of
                       No. 156/08                          the Cusotms Act, 1969, on the
                                                           imported parts & components. The
                                                           Appellate Tribunal has decided the
                                                           appeal in favour of party. The                   SHC
                                                           department feeling aggrieved wtih
                                                           the impugned Order of Tribunal has
                                                           filed Ref: App: in Hon'ble High
                                                           Court of Sindh, Karachi.




                                                                       Page 62 of 155
558   M/s. Quetta      CP No.D- Mr. Sultan   1/12/1995   The party claimed the benfit of         6.115                 Customs
      Textile Mills,    731/96  Ahmed                    concessionary rate of Custom duty
      Kotri.                                             on the imported ring spining frames
                                                         and tools but the same was disputed
                                                         by the depatartment on the ground
                                                         that the said imported items are
                                                         being manufactured locally. Being
                                                         aggrieved with the decision of the
                                                         department, the party filed CP in the
                                                         High Court of SIndh, Hyderabad
                                                         bench and got the consignment
                                                         released against furnishing of bank
                                                         guarantee of the disputed amount as
                                                         per interim order of the Hon'able               Against SHC
                                                         High Court pending dicision of the
                                                         CP. Needless to mention that the
                                                         party failed to take the benifit of
                                                         SRO 1076(I)/95 dated 05-11-2005
                                                         granting amensity within due time.
                                                         In this connection, the department
                                                         has filed two applications each
                                                         dated. 29.05.1999 & 20.02.2008
                                                         respectively praying the Court for
                                                         early disposal of the case or to
                                                         vacate the stay order.




                                                                     Page 63 of 155
559   M/s. Dewan          CP     Mr. Mohsin    1/6/2005   The party filed 245 ex-bond bills of    87.099         Customs
      Farooque         No.656/05 Imam                     entry at Custom Dry Port, Hyd.
      Motors                                              During the period under case the
                                                          unit did not include the amount of
                                                          roylaty and license fee in actual
                                                          value for the purpose of assessment
                                                          of Custom duty and allied taxes on
                                                          the imported CKD Kits as provided
                                                          u/s 25(2) (d) of the Custom Act,
                                                          1969. After due process of law an o-             SHC
                                                          i-o bearing No.28 of 2005 dated 31-
                                                          05-2005 was passed for payment of
                                                          the short paid amount of Custom
                                                          duty and allied taxes. Being aggrived
                                                          with the said order, the party filed
                                                          CP No.656 of 2005 in the Hon'ble
                                                          High Court and got stay order
                                                          against the recovery of said
                                                          adgudged amount.
560   M/s. Atlas       CP. No.D- Mr. Shakeel              During the inspection of Customs        66.011         Customs
      Cables Limited    550//06 Ahmed                     Private Bonded Warehouse of M/s.
                                                          Atals Cables, Kotri , it was noticed
                                                          that the goods warehoused by the
                                                          licencee were found short and the
                                                          same have been removed illegaly
                                                          without payment of Customs Duty
                                                          and allied taxes leviable thereon.
                                                          Resultantly, the party was served                SHC
                                                          with the show cause notice. But the
                                                          party instead of defending its case
                                                          before the adjudicating authority
                                                          resorted to file CP in the High Court
                                                          of Sindh, Karachi who has
                                                          restrained the department for further
                                                          proceedings in the case.




                                                                      Page 64 of 155
561   M/s. Dadabyoy      Spl. Cus. Mr. Mohsin         21-10-2006   The Party ex-bonded the goods from       0.256          Customs
      Cement               Ref.    Imam                            their warehouse without payment of
      Industries Ltd.    No.216/06                                 2% surcharge as additional Customs
                                                                   duty for second quarter violating sub-            SHC
                                                                   section (1) of section 10 of the
                                                                   Finance Act, 1990.

562   M/s. Huffaz           CP     Mr. Mohsin          4/1/2009    The party has challenged the             19.724         Customs
      Seamless Pipe     No.308/200 Imam                            department stand regrding benefit of
                             9                                     SRO.575(I)/2006 dated.05-06-2006
                                                                                                                     SHC
                                                                   claimed by the party on their goods.
                                                                   The Hon'able High Court has stayed
                                                                   the recovery.
563   M/s. Dewan            CP     Mr. Mohsin         22-01-2009   The dispute is regarding short           71.906         Customs
      Farooque          No.926/200 Imam                            payement on account of duty and
      Motors                 9                                     taxes due to shortfall in achievement
                                                                   of deletion progromme for the year
                                                                   2002-03 and 2003-04. The party has
                                                                   challenged the Order bearing
                                                                   C.No.4(9)Secy(FATE)/2009 dated.
                                                                   18-04-2009 of the Chairman FBR,
                                                                   Islamabad passed on the specific                  SHC
                                                                   directions of Honourabel High Court
                                                                   of Sindh, Karachi vide its Order
                                                                   dated.18-02-2009. However, the
                                                                   party is making payment of 50% of
                                                                   duty and Taxes for the clearance of
                                                                   goods from the bond in view of the
                                                                   Court's interim Order.


564   Mr. Tariq         CP.No.648/0 Mr. Shoukat Ali                The party has challenged the Seizure     0.517          Customs
      Hussain               6                                      of vehicle made by the staff of
                                                                   Dirctorate of Intellegence &                      SHC
                                                                   Investigation (Customs & Excise),
                                                                   Sukkur.




                                                                               Page 65 of 155
565   M/s. Sindh          W.P     DAG Lahore          1/2/1997     The party imported plant equipment        5.179               Customs
      Energy            No.335/97 High Court at                    for setting up power project and
      Hyderabad                   Pindi Bench                      claimed the exemption of Customs
                                                                   Duty and allied taxes under SRO.
                                                                   279(I)/94 dated 02-04-1994. The
                                                                   Department had refused said
                                                                   exemption on the ground that
                                                                   machinery and equipment imported                   WP   SHC
                                                                   for power generation plant did not
                                                                   cover under the purchase agreement
                                                                   with KESC/WAPDA. Being
                                                                   aggrieved, the party filed writ
                                                                   petition in the the Rawalpindi Bench
                                                                   Lahore High Court, which is still
                                                                   pending decision.
566   Collector of   C.A 7/2000 Raja Khalid          18-11-1999    Smuggling of foreign origin goods.          0.6               Customs
      Customs Vs Mir             Ismail Abbasi                                                                        By   SHC
      Gharib
567   Collector of   C.A 20/2003 Ms. Farhat Zafar    13-11-2003    import of Koromex Bricks ,                 1.22               Customs
      Customs Vs                                                                                                      By   SHC

568   Askari Cement C.A 10/2003 Khurram
      Collector of                                   29-11-2003    Smuggling of foreign goods.                 4.2               Customs
      Customs Vs                 M.Hashmi                                                                             By   SHC
      A.J.Youth
569   Collector Vs   Appeal No. Zahid Idrees         15-06-2006    Non duty paid vehicle.                      0.5               Customs
      Zahid Shah     237/05      Mufti                                                                                By   SHC

570   Collector of    Appeal No. Shabbir Hussain     15-06-2006    Non duty paid vehicle.                      0.5               Customs
      Customs Vs Haji 186/2005
                                                                                                                      By   SHC
      Murad & Others

571   Collector of     Tax Ref. No. Farhat Nawaz     31-01-2007    Non duty paid vehicle. (dumper              0.6               Customs
      Customs Vs       2/2007       Lodhi                          case)                                              By   SHC
      Ashfaq Ahmed
572   M/s. King        SCRA #      G. Hyder Shaikh     4/12/2007      Mis-declaration of description      1662552/-              Customs
                                                                                                                      By   SHC
      International    76/08
573   M/s. Rahim &     SCRA #      Ghulam Haider 23-04-08          Excess quantity / undeclared goods. 873708/-                  Customs
                                                                                                                      By   SHC
      Co.              87/08       Shaikh
574   M/s. M. Saleem   SCRA #      Ghulam Haider 28-04-08          Excess quantity / undeclared goods. 849712/-                  Customs
                                                                                                                      By   SHC
      Balgam           76/08       Shaikh




                                                                               Page 66 of 155
575   M/s.      Kapron     SCRA #   Zain A. Jatoi   24-09-09           Mis-declaration of quantity /      1574783/-                                              Customs
      Overseas             101/09                                             description.                                                      By       SHC
      Supplies Co.
576   M/s.         Multi   SCRA #   Sibtain              9/7/2008    Mis-declaration of description &     1127540/-                                              Customs
                                                                                                                                                By       SHC
      Decor                244/08   Mahmood                                       value
577   M/s. Al-Haj          SCRR #   Zain A. Jatoi   18-05-09         Mis-declaration of description,      631810/-                              By       SHC     Customs
      Ajab Khan            73/09                                        quantity & classification                                               By       SHC     Customs
578   M/s. Umme            SCRA #   Sibtain       20-09-07          PCT classification dispute / wrong    513372/-                                               Customs
                                                                                                                                                By       SHC
      Kulsoom Co.          398/07   Mahmood                                 self-assessment.
579   M/s. Wellera         SCRA #   Ghulam Haider 23-04-08          PCT classification dispute / wrong    2344806/-                                              Customs
                                                                                                                                                By       SHC
      Holding Int.         86/08    Shaikh                                  self-assessment.
580   M/s. Metal           SCRA #   Zain A. Jatoi 25-07-09          PCT classification of steel sheets.   1416364/-                                              Customs
                                                                                                                                                By       SHC
      Manufacturing        89/09
581   M/s.        Shaikh   SCRA #   Zain A. Jatoi   22-08-09           PCT classification of diapers.     210301/                                                Customs
                                                                                                                                                By       SHC
      Shakeel Ahmed        90/09
582   M/s.        Shaikh   SCRA #   Zain A. Jatoi   22-08-09           PCT classification of diapers.     484672/-                                               Customs
                                                                                                                                                By       SHC
      Shakeel Ahmed        91/09
583   M/s.        Shaikh   SCRA #   Zain A. Jatoi   22-08-09           PCT classification of diapers.     594804/-                                               Customs
                                                                                                                                                By       SHC
      Shakeel Ahmed        92/09
584   M/s.        Power    SCRA #   Zain A. Jatoi   24-09-09          Classification dispute of circuit   1282151/-                                              Customs
      Electronics Pak.     105/09                                     breakers / applicability of SRO                                           By       SHC
      (Pvt.) Ltd.                                                                575(I)//06.
585   M/s. Faco            SCRA #   Zain A. Jatoi   24-09-09           Valuation & applicability of       324502/-                                               Customs
                                                                                                                                                By       SHC
      Trading              102/09                                       antidumping duty on tiles.
586   M/s. Faco            SCRA #   Zain A. Jatoi   24-09-09           Valuation & applicability of       324501/-                                               Customs
                                                                                                                                                By       SHC
      Trading              103/09                                       antidumping duty on tiles.
587   M/s. Faco            SCRA #   Zain A. Jatoi   24-09-09           Valuation & applicability of       324501/-                                               Customs
                                                                                                                                                By       SHC
      Trading              104/09                                       antidumping duty on tiles.
588   M/s. Haider          SCRA #   Shakeel Ahmed        4/2/2009        Dispute of importability         17778/-                                                Customs
                                                                                                                                                By       SHC
      Abbas                14/09
589   M/s. Marine          SCRA #   Zain A. Jatoi   25-07-09        Importability of Indian origin goods        Nil                                              Customs
                                                                                                                                                By       SHC
      Food Ind.            84/09                                       i.e. refrigerating equipment.
590   M/s. Faisal          Suit #   Haider   Iqbal 13-05-08                      Trade mark              Nil          Suit is against another party              Customs
      Naseem               577/08   Wahniwal                                                                          and Collectorate is Proforma Against SHC
                                                                                                                      party.
591   M/s. Sabiha &        HCA #    Haider   Iqbal 13-02-09                     Trade mark                Nil         Suit is against another party              Customs
      another              33/09    Wahniwal                                                                          and Collectorate is Proforma Against SHC
                                                                                                                      party.
592   M/s. Faisal          HCA #    Zain A. Jatoi   25-02-09                    Trade mark                Nil         Suit is against another party              Customs
      Naseem               35/09                                                                                      and Collectorate is Proforma Against SHC
                                                                                                                      party.



                                                                                Page 67 of 155
593   M/s. Bismillah     Suit #    Shakeel Ahmed 30-06-08            Mis-declaration of description     986069/-                  Customs
                                                                                                                    Against SHC
      Steel House        871/08
594   M/s.        Real   SCRA #    Sibtain       26-08-09           Mis-declaration & importability     321934/-                  Customs
                                                                                                                    Against SHC
      Trading Co.        58/09     Mahmood
595   M/s. Al-Haseeb     Suit #    Ghulam Haider 13-11-08          Damages claim against the terminal Nil                         Customs
      Industrial     &   1511/08   Shaikh                            operator & shipping company.
                                                                                                                    Against SHC
      Engg. Corp.

596   M/s. M. Altaf      CP D-     Haider Iqbal         8/6/2009       Finalization of provisional      4461727/-                 Customs
                                                                                                                    WP     SHC
                         993/09    Wahniwal                                    assessment
597   M/s. Shahrukh      CP D-     Zain A. Jatoi       11/6/2009       Finalization of provisional      43590/-                   Customs
                                                                                                                    WP     SHC
      & Co.              1001/09                                               assessment
598   M/s. Mst Seema     CP D-     Zain A. Jatoi   20-07-09                 Dispute of value            1023702/-                 Customs
                                                                                                                    WP     SHC
                         1439/09
599   M/s. Masaam        CP D-     Zain A. Jatoi   20-07-09                Valuation dispute            3564341/-                 Customs
                                                                                                                    WP     SHC
      Enterprises        1440/09
600   M/s. Masaam        CP D-     Zain A. Jatoi   20-07-09                Valuation dispute            713871/-                  Customs
                                                                                                                    WP     SHC
      Enterprises        1441/09
601   M/s. Steel Ways    CP D-     Zain A. Jatoi   20-07-09                Valuation dispute            352598/-                  Customs
                                                                                                                    WP     SHC
                         1442/09
602   M/s. Steel Ways    CP D-     Zain A. Jatoi   20-07-09                Valuation dispute            2895523/-                 Customs
                                                                                                                    WP     SHC
                         1443/09
603   M/s. Steel Ways    CP D-     Zain A. Jatoi   20-07-09                Valuation dispute            3861975/-                 Customs
                                                                                                                    WP     SHC
                         1444/09
604   M/s. M. Suleman    CP D-     Zain A. Jatoi   25-07-09           Dispute about application of      702149/-                  Customs
      Butt               1419/09                                     valuation ruling of steel sheets
                                                                                                                    WP     SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
605   M/s. Arfan         CP D-     Zain A. Jatoi   25-07-09           Dispute about application of      5787145/-                 Customs
      Brothers           1420/09                                     valuation ruling of steel sheets
                                                                                                                    WP     SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
606   M/s. M. Suleman CP D-        Zain A. Jatoi   25-07-09           Dispute about application of      873818/-                  Customs
      Butt            1421/09                                        valuation ruling of steel sheets
                                                                                                                    WP     SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
607   M/s. Basharat      CP D-     Zain A. Jatoi   25-07-09           Dispute about application of      164434/-                  Customs
      Saghir Butt        1424/09                                     valuation ruling of steel sheets
                                                                                                                    WP     SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.




                                                                              Page 68 of 155
608   M/s. Basharat    CP D-     Zain A. Jatoi   25-07-09             Dispute about application of      2238805/-              Customs
      Saghir Butt      1425/09                                       valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
609   M/s. Abdul       CP D-     Zain A. Jatoi   25-07-09             Dispute about application of      5787145/-              Customs
      Waheed           1426/09                                       valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
610   M/s. Basharat    CP D-     Zain A. Jatoi   25-07-09             Dispute about application of      2105169/-              Customs
      Saghir Butt      1427/09                                       valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
611   M/s. Tariq       CP D-     Zain A. Jatoi   25-07-09             Dispute about application of      625877/-               Customs
      Ghazzal Butt     1428/09                                       valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
612   M/s. M. Suleman CP D-      Zain A. Jatoi   25-07-09             Dispute about application of      877341/-               Customs
      Butt            1431/09                                        valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                    issued under Section 25A of the
                                                                               C/A, 1969.
613   M/s. M. Ashraf   CP D-     Zain A. Jatoi   25-07-09             Dispute about application of      506860/-               Customs
      Suleman          1445/09                                       valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                 issued under Section 25A of the C/A

614   M/s. M. Siddiq   CP D-     Zain A. Jatoi   25-07-09            Dispute about application of    260430/-                  Customs
                       1446/09                                      valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                 issued under Section 25A of the C/A

615   M/s. M. Siddiq   CP D-     Zain A. Jatoi   25-07-09            Dispute about application of    304095/-                  Customs
                       1447/09                                      valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                 issued under Section 25A of the C/A

616   M/s. M. Siddiq   CP D-     Zain A. Jatoi   25-07-09            Dispute about application of    251820/-                  Customs
                       1448/09                                      valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                 issued under Section 25A of the C/A

617   M/s. M. Siddiq   CP D-     Zain A. Jatoi   25-07-09            Dispute about application of    558210/-                  Customs
                       1449/09                                      valuation ruling of steel sheets
                                                                                                                    WP   SHC
                                                                 issued under Section 25A of the C/A

618   M/s. Fateh       CP D-     Raja M. Iqbal        8/8/2009    Application of valuation ruling of    970259/-               Customs
                                                                                                                    WP   SHC
      Muhammad         1491/09                                              steel sheets.


                                                                             Page 69 of 155
619   M/s. Fateh           CP D-        Raja M. Iqbal       8/8/2009   Application of valuation ruling of   1164123/-                   Customs
                                                                                                                             WP   SHC
      Muhammad             1492/09                                               steel sheets.
620   M/s. Fateh           CP D-        Raja M. Iqbal       8/8/2009   Application of valuation ruling of   1160131/-                   Customs
                                                                                                                             WP   SHC
      Muhammad             1493/09                                               steel sheets.
621   M/s. Fateh           CP D-        Raja M. Iqbal       8/8/2009   Application of valuation ruling of   968480/-                    Customs
                                                                                                                             WP   SHC
      Muhammad             1494/09                                               steel sheets.
622   M/s. Fateh           CP D-        Raja M. Iqbal       8/8/2009   Application of valuation ruling of   980251/-                    Customs
                                                                                                                             WP   SHC
      Muhammad             1495/09                                               steel sheets.
623   M/s. Fateh           CP D-        Raja M. Iqbal       8/8/2009   Application of valuation ruling of   966223/-                    Customs
                                                                                                                             WP   SHC
      Muhammad             1496/09                                               steel sheets.
624   M/s. Lalani Steel    CP D-        Khalid              8/9/2009         Dispute of valuation           7291/-    (1%               Customs
                           1685/09      Mahmood                                                             warehousing
                                        Dhoon                                                               charges, taxes
                                                                                                            to          be   WP   SHC
                                                                                                            determined on
                                                                                                            ex-bonding)

625   M/s. MAC Steel       CP D-        Haider   Iqbal 30-09-09                Valuation dispute                                        Customs
                                                                                                                             WP   SHC
      Corp.                1503/09      Wahniwal
626   M/s. MAC Steel       CP D-        Haider   Iqbal 30-09-09                Valuation dispute                                        Customs
                                                                                                                             WP   SHC
      Corp.                1504/09      Wahniwal
627   M/s. Super Asia      CP D-97/08   Sibtain             8/2/2008     Valuation dispute of split air-    1691661/-                   Customs
      Trading Co.                       Mahmood                                  conditioner.                                WP   SHC

628   M/s. Super Asia CP D-98/08 Sibtain                    8/2/2008     Valuation dispute of split air-    114362/-                    Customs
      Trading Co.                Mahmood                                         conditioner.                                WP   SHC

629   M/s. Super Asia CP D-99/08 Sibtain                    8/2/2008     Valuation dispute of split air-    192145/-                    Customs
      Trading Co.                Mahmood                                         conditioner.                                WP   SHC

630   M/s. Fawad           CP D-        Sibtain             8/2/2008     Valuation dispute of split air-    1981063/-                   Customs
                                                                                                                             WP   SHC
      Omad Ent.            100/08       Mahmood                                  conditioner.
631   M/s. Orient          CP D-        Zain A. Jatoi       4/5/2009         Valuation dispute of           5129821/-                   Customs
                                                                                                                             WP   SHC
      Colour Lab           669/09                                              Airconditioners.
632   M/s.        Orient   CP D-        Zain A. Jatoi       8/8/2009          Valuation dispute.            5729821/-                   Customs
      Electronics          1573/09                                                                                           WP   SHC
      (Pvt.) Ltd.
633   M/s. Wasif           CP D-        Ghulam Haider       9/6/2007 Valuation dispute of energy savers. 1242527/-                      Customs
                                                                                                                             WP   SHC
      Impex                443/07       Shaikh
634   M/s. Wasif           CP D-        Ghulam Haider       9/6/2007 Valuation dispute of energy savers. 2563387/-                      Customs
                                                                                                                             WP   SHC
      Impex                444/07       Shaikh



                                                                                  Page 70 of 155
635   M/s. Wasif           CP D-     Haider      Iqbal      9/6/2007 Application of fixed value for sales   15282949/-                Customs
                                                                                                                           WP   SHC
      Impex                931/07    Wahniwal                              tax on energy savers. .
636   M/s. Iftakhar        CP D-     Sibtain           17-11-07       Mis-declaration of description &      1322865/-                 Customs
                                                                                                                           WP   SHC
      Ahmed                1678/07   Mahmood                                       value.
637   M/s.        Shaikh   CP D-     Ghulam Haider          8/9/2008 Mis-declaration of description &       2792635/-                 Customs
                                                                                                                           WP   SHC
      Enam Ellahi          1618/08   Shaikh                           quantity of miscellaneous goods.
638   M/s. Mirza           CP D-     Zain A. Jatoi     18-04-09       Adjudication of sales tax matters.    3166662/-                 Customs
                                                                                                                           WP   SHC
      Arshad Baig          245/09
639   M/s. Syed            CP D-     Ghulam Haider 28-05-09            Mis-declaration of description &     824487/-                  Customs
                                                                                                                           WP   SHC
      Farrukh Adnan        821/09    Shaikh                                        quantity
640   M/s. Iram            CP D-     Sibtain       23-06-09            Mis-declaration of description.      10,000,000/-              Customs
                                                                                                                           WP   SHC
      International        1280/09   Mahmood
641   M/s.         Quick   CP D-     Zain A. Jatoi 23-06-09             Mis-declaration of description.     863298/-                  Customs
                                                                                                                           WP   SHC
      Shippers             1255/09
642   M/s. Bholawala       CP D-     Haider      Iqbal      6/3/2008  Valuation dispute on import of    148185/-                      Customs
                                                                                                                           WP   SHC
      Agencies             2007/07   Wahniwal                                assorted dippers.
643   M/s. Sus Motors      CP D-     Zain A. Jatoi     30-06-08      Valuation dispute of Gely vehicles 244017/-                      Customs
      (Pvt.) Ltd.          1285/08                                                                                         WP   SHC

644   M/s. Ismail          CP D-     Khalid           22-04-09        Valuation dispute of Glycerin.        9977/- (1%                Customs
      Brothers             1022/09   Mahmood                                                                warehousing    WP   SHC
                                     Dhoon                                                                  surcharge)
645   M/s. Gharibwal       CP D-     Haider     Iqbal     12/2/2008 Application of SRO 575(I)/06 on         319,852/-                 Customs
                                                                                                                           WP   SHC
      Cement Ltd.          201/08    Wahniwal                             prefabricated buildings.
646   M/s. Kohat           CP D-     Haider Iqbal     13-02-08       Application of SRO 575(I)/06 on        41,303,348/-              Customs
                                                                                                                           WP   SHC
      Cement Ltd.          243/08    Wahniwal                             prefabricated buildings.
647   M/s. Aisha Steel     CP D-     Ghulam Haider        3/12/2008 Application of SRO 575(I)/06 on         83,005,645/-              Customs
                                                                                                                           WP   SHC
      Mills Ltd.           2330/08   Shaikh                               prefabricated buildings.
648   M/s. ZXM Co.         CP D-     Syed     Mohsin 16-08-08        Valuation dispute of motorcycle        16851212/-                Customs
      Pak. (Pvt.) Ltd.     1260/08   Imam                           parts. Provisional assessment case.                    WP   SHC

649   M/s. Noor Impex CP D-          Shakeel Ahmed          3/2/2009          Encashment of P.O.            333662/-                  Customs
                                                                                                                           WP   SHC
                      704/08
650   M/s. Waheed     WP D-          Sardar Shahbaz   18-04-09               Applicability of R.D.          650,000/-                 Customs
                                                                                                                           WP   SHC
      Sons            506/09         Khosa
651   M/s. Home Life WP D-           Sardar Shahbaz   23-06-09               Applicability of R.D.          650,000/-                 Customs
                                                                                                                           WP   SHC
                      469/09         Khosa
652   M/s. M.A.W. & WP D-            Sardar Shahbaz   16-06-09               Levy of R.D. on Tiles          650,000/-                 Customs
                                                                                                                           WP   SHC
      Co.             1000/09        Khosa
653   M/s. Home Life WP D-           Sardar Shahbaz   16-06-09               Levy of R.D. on Tiles          650,000/-                 Customs
                                                                                                                           WP   SHC
                      1001/09        Khosa



                                                                                  Page 71 of 155
654   M/s. M.S.W. &       WP D-     Sardar Shahbaz 16-06-09          Levy of R.D. on Tiles         650,000/-                  Customs
                                                                                                                   WP   SHC
      Co.                 1002/09   Khosa
655   M/s. Waheed         WP D-     Sardar Shahbaz 16-06-09          Levy of R.D. on Tiles         650,000/-                  Customs
                                                                                                                   WP   SHC
      Sons                1003/09   Khosa
656   M/s.       Filter   CP D-     Zain A. Jatoi  24-02-09      Application of SRO 509(I)/07      1243227/-                  Customs
      Pakistan (Pvt.)     252/09                                                                                   WP   SHC
      Ltd.
657   M/s.      Filters   CP D-     Zain A. Jatoi   29-07-09         Applicability of SRO.         23584466/-                 Customs
      Pakistan (Pvt.)     1547/09                                                                                  WP   SHC
      Ltd.
658   M/s. Star           CP D-     Ghulam Haider 15-06-09      Mis-declaration of description &   Goods are in               Customs
      Automobiles         1074/09   Shaikh                               classification.           bonded
                                                                                                   warehouse,
                                                                                                   taxes will be   WP   SHC
                                                                                                   calculated at
                                                                                                   ex-bonding
                                                                                                   stage.
659   M/s. World          CP D-     Ghulam Haider 15-06-09      Mis-declaration of description &   Goods are in               Customs
      Traders             1075/09   Shaikh                               classification.           bonded
                                                                                                   warehouse,
                                                                                                   taxes will be   WP   SHC
                                                                                                   calculated at
                                                                                                   ex-bonding
                                                                                                   stage.
660   M/s. Chanab         CP D-     Ghulam Haider 15-06-09      Mis-declaration of description &   Goods are in               Customs
      Lubricants          1076/09   Shaikh                               classification.           bonded
                                                                                                   warehouse,
                                                                                                   taxes will be   WP   SHC
                                                                                                   calculated at
                                                                                                   ex-bonding
                                                                                                   stage.
661   M/s.      Great CP D-         Ghulam Haider 15-06-09       Importability of classification   Goods are in               Customs
      Eastern Trading 1053/09       Shaikh                                                         bonded
      Co.                                                                                          warehouse,
                                                                                                   taxes will be   WP   SHC
                                                                                                   calculated at
                                                                                                   ex-bonding
                                                                                                   stage.
662   M/s. Atta           CP D-     Zain A. Jatoi   28-09-09           Valuation dispute                                      Customs
                                                                                                                   WP   SHC
      Enterprises         1845/09
663   M/s. Sarwat         CP D-     Haider   Iqbal 15-11-08    Application of fixed value for sales 20537259/-                Customs
                                                                                                                   WP   SHC
      Enterprises         932/07    Wahniwal                                   tax.


                                                                          Page 72 of 155
664   M/s. Jangda     CP D-      Haider   Iqbal 19-12-07         Trademark dispute between the two 235000/-             The Court asking customs to         Customs
      Industries      2423/07    Wahniwal                                 private parties.                              act in accordance with WP     SHC
                                                                                                                        Trademark Act
665   M/s. Salman     CP D-      Ghulam Haider       3/12/2008 Re-activation of user I.D. blocked Nil                                                       Customs
                                                                                                                                                WP    SHC
      Farooqi         2337/08    Shaikh                        on account of export rebate fraud.
666   M/s. Waheed &   CP D-      Khalid               7/5/2009 Classification dispute of Porcelain 3823047/-                                                Customs
      Sons            753/09     Mahmood                                 Polished Tiles.                                                        WP    SHC
                                 Dhoon
667   M/s.     Kapron CP D-      Zain A. Jatoi       11/7/2009    Dispute of importability of Indian   No     revenue                                       Customs
      Overseas         1336/09                                        origin fabric from Dubai.        involve.
                                                                                                                                                WP    SHC
      Supplies Co. Ltd

668   M/s. Bakht-e-   CP D-      Zain A. Jatoi   22-07-09        Petition for waiver of penalty & port Nil                                                  Customs
                                                                                                                                                WP    SHC
      Rawan           1432/09                                                  charges.
669   M/s. Tafzeel    CP D-      Zain A. Jatoi   22-07-09        Pray for restoration of customs gent Nil                                                   Customs
                                                                                                                                                WP    SHC
      Ahmed Shah      1273/09                                                   license
670   M/s. Tafzeel    CP D-      Zain A. Jatoi   22-07-09        Pray for restoration of customs gent Nil                                                   Customs
                                                                                                                                                WP    SHC
      Ahmed Shah      1274/09                                                   license




                                                                             Page 73 of 155
671   M/s. Pakistan   Spl. Sales  Mr. Haider         19.04.2004   Brief facts are that the PSO was                                                       Customs
      State Oil       Tax. Ref.   Iqbal Waniwal                   availing exemption of sales tax
                      No. 94/2004                                 under Sixth Schedule to the Sales
                                                                  Tax Act, 1990, on import of Furnace
                                                                  Oil which was withdrawn vide SRO
                                                                  922(I)/99 dated 16.08.1999. The
                                                                  importers filed ex-bond bill of entry
                                                                  on     16.08.1999     which      was
                                                                  chargeable to sales tax under SRO
                                                                  922(I)/99 dated 16.08.1999. The
                                                                  show cause notice was issued and                Issues framed. Earlier the
                                                                  demand was enforced for Rs..                     judgment was reserved,
                                                                  13975486/-           (Rs.8131759/-,             however due to change in
                                                                                                          8.13                                By   SHC
                                                                  Rs.2448261/- and Rs.3395466/-).                 Bench the case is being re-
                                                                  The Honourable Tribunal extended               heard / Last date 29.05.2009
                                                                  benefit to the importers vide order                / Next date in office
                                                                  dated 17.05.2004. The matter was
                                                                  challenged in the Honourable High
                                                                  Court of Sindh at Karachi by the
                                                                  Department and Special Sales Tax
                                                                  Reference were filed. The matter
                                                                  was heard and the initial objection
                                                                  that the reference was not filed by
                                                                  the Collector was got rectified by
                                                                  permission of the Court.

672   M/s. Pakistan   Spl. Sales     Mr. Haider      19.04.2004                   -DO-                                                                   Customs
      State Oil       Tax Ref. No.   Iqbal Waniwal                                                        2.44              -DO-             By    SHC
                      95/2004
673   M/s. Pakistan   Spl. Sales     Mr. Haider      19.04.2004                   -DO-                                                                   Customs
      State Oil       Tax Ref. No.   Iqbal Waniwal                                                        3.39              -DO-             By    SHC
                      96/2004




                                                                              Page 74 of 155
674   M/s. Habib Oil   Spl.       Mr. Raja M.   17.02.2005   The issue pertains to refund of sales                                                  Customs
      Mills            Customs    Iqbal                      tax on import of RBD Palm Oil. The
                       Ref. No.                              goods were assessed on enhanced
                       21/2005                               value on the basis of higher value
                                                             evidence as per Board's instructions.
                                                             Subsequently, the Board withdrew
                                                             its instructions. The importers                 The matter was partly heard
                                                             claimed refund of sales tax on                  by the Tax Bench of Sindh
                                                             enhanced value. The department                   High Court, subsequently
                                                             rejected the refund claims being time-          due to change in Bench the
                                                                                                      1.75                               By   SHC
                                                             barred. The Appellate Tribunal                   case is being re-heared by
                                                             passed the order in favour of                    the new bench / Last date
                                                             importer. The department filed                   17.08.2009 / Next date in
                                                             Special Customs Reference in the                            office
                                                             High Court on the grounds the
                                                             importer has failed to prove that
                                                             incidence of sales tax has not passed
                                                             to end consumer.

675   M/s. Habib Oil   Spl.       Mr. Raja M.   27.01.2007                   -DO-                                                                   Customs
      Mills            Customs    Iqbal
                                                                                                      0.65             -DO-             By    SHC
                       Ref. No.
                       08/2007




                                                                         Page 75 of 155
676   M/s. Navatakia   Spl.       Mr. Haider       04.01.2007   The issue pertains to refund of                                                        Customs
      International    Customs    Iqbal Waniwal                 customs duty on import of Clover
                       Ref. No.                                 Seeds. The goods were assessed on
                       229/2007                                 enhanced value. The matter referred
                                                                to the Directorate of Customs
                                                                Valuation. The importers claimed
                                                                refund of customs duty on enhanced
                                                                value. The department rejected the
                                                                refund claims on the grounds that
                                                                importer has failed to prove that
                                                                incidence of duty has not been         0.26             -DO-           By      SHC
                                                                passed on the end consumer. The
                                                                Appellate Tribunal passed the order
                                                                in favour of the importer. The
                                                                Department filed Special Customs
                                                                Reference in the High Court on the
                                                                grounds the importer has failed to
                                                                proof that incidence of customs duty
                                                                to the end consumer.

677   M/s. Iqra     Spl.          Mr. Haider       04.01.2007                  -DO-                                                                    Customs
      International Customs       Iqbal Waniwal
                                                                                                       1.15             -DO-           By      SHC
                    Ref. No.
                    230/2007
678   M/s. Ahmed    Spl.          Mr. Haider       04.01.2007                  -DO-                                                                    Customs
      Brothers      Customs       Iqbal Waniwal
                                                                                                       0.95             -DO-           By      SHC
                    Ref. No.
                    228/2007
679   M/s. Muhammad Suit No.      Syed Tariq Ali   29.03.2000   The issue pertains to import of RBD                                                    Customs
      Hussain       411/2000                                    Palm Oil stored in warehouse of
      Terminal                                                  Muhammad Hussain Terminal. The                    Written statement filed.
                                                                tanks were collapsed and the oil was             Issues have been framed.
                                                                spilled and contaminated. The          22.58   The Commissioner has been Against SHC
                                                                insurance guarantee was to be                   appointed for recording of
                                                                encashed. However, the bonder filed                      evidences
                                                                Suit in the Sindh High Court which
                                                                is pending.




                                                                            Page 76 of 155
680   M/s. Nasir Fateh Suit No.   Mr. Muhammad      08.05.2004   The issue pertains to Valuation on                                                         Customs
                       444/2004   Nadeem                         import of thikner. The goods were
                                  Qureshi and Mr.                assessed on the basis of evidencial              Written statement filed /
                                  Raja M. Iqbal                  value. However, the importer did not     0.98   issues have been framed /    Against SHC
                                                                 accept the enhanced value and filed                   Under hearing
                                                                 the Suit in the Honourable High
                                                                 Court of Sindh which is pending.

681   M/s. Raja       Ref. No.    Mr. Haider        22.12.2005   The issue pertains to exemption on                                                         Customs
      Motors          128/2005    Iqbal Waniwal                  import of CKD Vehicles. The
                                                                 Engineering Development Board
                                                                 determined       the    shortfall   in
                                                                 indigenization.      Therefore,    the
                                                                 assessment was made on the basis of
                                                                 shortfall and exemption was not
                                                                 granted to the extent of percentage
                                                                 of     shortfall     determined     by          Parawise comments filed /
                                                                 Engineering Development Board.           6.4                              Against SHC
                                                                                                                      Under hearing
                                                                 The importers claimed that the
                                                                 crucial date for assessment on the
                                                                 basis of shortfall will be the date of
                                                                 import instead of Bill of Entry. The
                                                                 Appellate        Tribunal       upheld
                                                                 departments point of view. The
                                                                 importer has filed appeal in the
                                                                 Honourable Sindh High Court which
682   M/s. Raja       Ref. No.    Mr. Haider        22.12.2005   is pending.       -DO-                                                                     Customs
                                                                                                          1.74             -DO-               Against SHC
      Motors          129/2005    Iqbal Waniwal




                                                                             Page 77 of 155
683   M/s. Dawlance   Cus. Ref.   Mr. Raja M.        03.02.2009   The matter relates to valuation of                                                       Customs
      Electronics     No. 03/2009 Iqbal                           imported air conditioners, the goods
                                                                  were assessed provisionally. The
                                                                  value was determined on the basis of
                                                                  Valuation Advice and demand was
                                                                  enforced. The Appellate Tribunal                Parawise comments filed /
                                                                  upheld the Assessment Order /          0.98    Last date 15.10.2009 / Next Against SHC
                                                                  Order-in-Original. The importer                      date 22.10.2009
                                                                  challenged the order in the
                                                                  Honourable High Court of Sindh at
                                                                  Karachi. The case is pending before
                                                                  the Honourable High Court.


684   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         3.30              -DO-           Against SHC
      Electronics     No. 04/2009   Iqbal
685   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         2.27              -DO-           Against SHC
      Electronics     No. 05/2009   Iqbal
686   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         4.26              -DO-           Against SHC
      Electronics     No. 06/2009   Iqbal
687   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         4.09              -DO-           Against SHC
      Electronics     No. 07/2009   Iqbal
688   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         1.48              -DO-           Against SHC
      Electronics     No. 08/2009   Iqbal
689   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         3.28              -DO-           Against SHC
      Electronics     No. 09/2009   Iqbal
690   M/s. Dawlance   Cus. Ref.     Mr. Raja M.      03.02.2009                  -DO-                                                                      Customs
                                                                                                         1.51              -DO-           Against SHC
      Electronics     No. 10/2009   Iqbal
691   M/s. Pakistan   Spl. Cus.     Mr. Raja M.      20.04.2009   The issue pertains to exemption of                                                       Customs
      Mobile          Ref. No.      Iqbal and Mr.                 customs     duty     under      SRO
      Communication   55/2009       Syed Tariq Ali                575(I)/2006 on import of generating
                                                                  sets which were prima facie locally
                                                                  manufactured as per CGO No.                     Parawise comments filed /
                                                                  12/2002. The importer filed appeal     98.20   Last date 08.10.2009 / Next Against SHC
                                                                  with Appellate Tribunal. The                          date in office
                                                                  Tribunal dismissed the appeal. The
                                                                  importer filed Special Customs
                                                                  Reference before the Honourable
                                                                  High Court of Sindh at Karachi.




                                                                              Page 78 of 155
692   M/s. Sabiha &   H.C.A. No.   Mr. Syed Tariq   12.02.2009   The issue pertains between two                                                            Customs
                                                                                                                Under hearing / Collectorate
      anothers        33/2009      Ali                           importers regarding Trade Mark on
                                                                                                                 is proforma respondent /
                                                                 import of Dry Battery Cell.             0.00                                Against SHC
                                                                                                                Last date 05.05.2009 / Next
                                                                                                                       date in office
693   M/s. Faisal     H.C.A. No.   Mr. Syed Tariq   06.05.2009   The issue pertains between two                                                            Customs
                                                                                                                Under hearing / Collectorate
      Naseem          35/2009      Ali                           importers regarding Trade Mark on
                                                                                                                 is proforma respondent /
                                                                 import of Dry Battery Cell.             0.00                                Against SHC
                                                                                                                Last date 15.05.2009 / Next
                                                                                                                       date in office
694   M/s. Binaco     H.C.A. No.   Mr. Raja M.      07.08.2006   The Suit has been filed for recovery                                                      Customs
      Traders         393/2006     Iqbal                         of damages. Briefly, the goods
                                                                 imported by Binaco Traders were                 Under hearing / Parawise
                                                                 auctioned under section 82 of the               comments has been filed /
                                                                 Customs Act, 1969, read with            0.00    Last date 17.09.2008 / No Against SHC
                                                                 relevant auction rules. The plaintiff            further hearing notice is
                                                                 has claimed damages on the pretext                       received
                                                                 of financial losses.




                                                                             Page 79 of 155
695   M/s. National   C.P. No. D- Mr. Sohail         05.08.2009   The matter relates to valuation of                                                    Customs
      Electric        1578/2009 Muzaffar                          imported air conditioners, the goods
      Company                                                     were assessed provisionally. The
                                                                  value was determined on the basis of
                                                                  Valuation Advice and demand was
                                                                  enforced. The Collector (Appeals)
                                                                  upheld the order of Adjudicating
                                                                  Authority. The importer filed appeal
                                                                  with the Appellate Tribunal. The
                                                                  Appellate Tribunal disposed of the
                                                                                                                 Under hearing / Parawise
                                                                  appeal with the direction that the
                                                                                                                 comments filed / Last date
                                                                  importer may file review application   6.34                               WP    SHC
                                                                                                                 08.10.2009 / Next date in
                                                                  with the D.G. Valuation. The
                                                                                                                          office
                                                                  importer filed review application
                                                                  with the D.G. Valuation which was
                                                                  dismissed. The importer challenged
                                                                  the order of the D.G. Valuaiton in
                                                                  the Honourable High Court of Sindh
                                                                  at Karachi. The case is pending
                                                                  before the Honourable High Court.




696   M/s. Lalani Steel C.P. No. D- Mr. Syed Tariq   20.07.2009   The issue pertains to valuation of                                                    Customs
                        1685/2009 Ali                             steel sheets/coils. The importer has
                                                                  challenged the vires of Valuation
                                                                  Rulings. The imports had been                 Under hearing / Collectorate
                                                                                                         0.00                                WP   SHC
                                                                  effected through MCC PaCCS and                  is proforma respondent
                                                                  MCC         Appraisement.       This
                                                                  Collectorate is proforma respondent.

697   M/s. Ashraf  C.P. No. D- Mr. Syed Tariq        20.07.2009   The issue pertains to conflict of                                                     Customs
      Qureshi and  840/2009    Ali                                election for office bearer of Sindh
                                                                                                                Under hearing / Collectorate
      others Vs.                                                  Automobile Scrap Association. This     0.00                                WP   SHC
                                                                                                                  is proforma respondent
      Muhammad Ali                                                Collectorate is proforma respondent.
      Qureshi




                                                                              Page 80 of 155
698   M/s. Kashif Zaki C.P. No.    Mr. Raja M.       17.12.2008   The issue pertains to valuation and                                                        Customs
                       2400/2008   Iqbal and Mr.                  recovery of government dues on
                                   Sohail Muzaffar                import of carpets. The importer was
                                                                  not traceable. The department made
                                                                  recovery from the plaintiff on
                                                                  categorical statement of clearing                   Under hearing / Parawise
                                                                  agent to the effect that the plaintiff is           comments filed / Last date
                                                                  actual owner of the relevant imports.       2.38                               WP    SHC
                                                                                                                      13.08.2009 / Next date in
                                                                  The plaintiff filed Suit claiming that                       office
                                                                  he is not the actual owner of the
                                                                  imported consignments and the
                                                                  importer is different entity. The
                                                                  matter is pending with the
                                                                  Honourbale Court.
699   M/s. Amaha      Suit No.     Mr. Raja M.       14.01.2009   The issue pertains to import of                                                            Customs
      Entertainment   40/2009      Iqbal                          machinery. The exemption of duty
                                                                  and taxes was granted on the
                                                                  condition that the goods shall not be
                                                                  sold before expiry of five years.
                                                                  Subsequently, it was revealed that                  Under hearing / Issues have
                                                                  the imported goods had been sold                      been framed / Last date
                                                                  before expiry of five years. The            11.95                               WP   SHC
                                                                                                                       12.10.2009 / Next date in
                                                                  matter was under enquiry and                                  office
                                                                  importer claimed that the goods
                                                                  were not sold but were placed under
                                                                  joint business. In the meanwhile, the
                                                                  importer filed Suit in the
                                                                  Honourable Sindh High Court.




                                                                               Page 81 of 155
700   M/s. Balochistan Suit No.    Mr. Syed Tariq     2006       Suit for recovery of demuges.                                                      Customs
      Construction     1053/2006   Ali                           Importer imported a used dredger
      Company                                                    and produced fake and forged                Issues have been framed.
                                                                 contract for assessment of value of           Written statement and
                                                                 the dredger. The Directorate of             affidavit in evidence has
                                                                 Intelligence made a contravention                been filed. The
                                                                 case. However, subsequently the        0     Commissioner has been WP        SHC
                                                                 Appellate Tribunal exonerated the          appointed for recording of
                                                                 importers from charges of mis-             evidences / Under hearing /
                                                                 declartion.   The     High    Court        Last date 13.10.2009 / Next
                                                                 dismissed the appeal filed by the                date 07.11.2009
                                                                 department. The importers filed Suit
                                                                 for damages against the department.
701   M/s. Muhammad W.P. No.    Mr. Izhar-ul-       19.06.2006   The petition has been filed by the         Under hearing / Collectorate            Customs
      Iqbal         993/2006    Haq                              general public for ban on import of          is proforma respondent
                    Lahore High                                  Betel Nuts.                                   amongst several other
                    Court                                                                               0                                WP   SHC
                                                                                                            Collectorates and Ministries
                                                                                                              / Last date 07.05.2007 /
                                                                                                                 Next date in office




                                                                             Page 82 of 155
702   M/s. Raza Fecto C.P. No.   Mr. Syed Tariq     01.06.2007   The issue pertains to the exemption                                                       Customs
                      488/2006   Ali, Mr. Raja M.                on import of CKD Tractors. The
                                 Iqbal and                       goods were released against Bank
                                 Attorney                        Guarantee in lieu of survey
                                 General of                      certificate. The Board issued survey
                                 Pakistan                        certificate with retrospective effects.
                                                                 Therefore, the guarantee was
                                                                 encashed. The importer filed refund
                                                                 which was rejected. The importers
                                                                 filed Complaint with the F.T.O. The
                                                                 F.T.O. passed the order in favour of      6.15       Judgment reserved         WP   SHC
                                                                 the importer. The department filed
                                                                 the appeal with the President. The
                                                                 President of Pakistan set aside the
                                                                 orders of F.T.O. The importers filed
                                                                 the petition on the grounds that the
                                                                 order of President has not been
                                                                 signed by the President. The
                                                                 judgment is reserved and is awaited.



703   M/s. S.S.      Suit No.    Mr. Syed Tariq Ali 14.03.2008   The issue pertains between two                                                            Customs
                                                                                                                  Under hearing / Collectorate
      Coporation     375/2008                                    importers regarding Trade Mark on
                                                                                                                   is proforma respondent /
                                                                 import of Dry Battery Cell.               0.66                                WP    SHC
                                                                                                                  Last date 05.05.2009 / Next
                                                                                                                         date in office
704   M/s. Faisal    Suit No.    Mr. Syed Tariq Ali 20.05.2008   The issue pertains between two                                                            Customs
                                                                                                                  Under hearing / Collectorate
      Naseem         577/2008                                    importers regarding Trade Mark on
                                                                                                                   is proforma respondent /
                                                                 import of Dry Battery Cell.                0                                  WP    SHC
                                                                                                                  Last date 31.08.2009 / Next
                                                                                                                         date in office
705   M/s. Hamza     Suit No.    Mr. Raja M.        02.01.2009   The matter pertains to issue of                                                           Customs
                                                                                                                    Written statement filed /
      Tariq Saigal   1616/2008   Iqbal                           breach of contract and ownership of
                                                                                                                   Collectorate is proforma
                                                                 imported goods between two
                                                                                                           0.00     respondent / Last date      WP   SHC
                                                                 independent       importers.    The
                                                                                                                   06.04.2009 / Next date in
                                                                 Collectorate is proforma respondent.
                                                                                                                             office




                                                                              Page 83 of 155
706   M/s. Jamil       C.P. No. D- Mr. Raja M.      21.07.2009   The issue pertains to registration of            Parawise comments filed /             Customs
      Ahmed            1455/2009 Iqbal                           F.I.R. against the importer on mis-                All the cases has been
                                                                 declaration. The importer has filed     0.00      clubed / Under hearing / WP    SHC
                                                                 Constitutional      Petition      for           Last date 14.09.2009 / Next
                                                                 quashment of F.I.R.                                     date in office
707   M/s. Jamil       C.P. No. D- Mr. Raja M.      28.05.2009                   -DO-                                                                   Customs
      Ahmed            941/2009    Iqbal and Mr.                                                         0.00              -DO-            WP     SHC
                                   Syed Tariq Ali
708   M/s. Jamil       C.P. No. D- Mr. Raja M.      28.05.2009                  -DO-                                                                    Customs
      Ahmed            940/2009    Iqbal and Mr.                                                         0.00              -DO-            WP     SHC
                                   Syed Tariq Ali
709   M/s. Jamil       C.P. No. D- Mr. Syed Tariq   28.04.2009                  -DO-                                                                    Customs
                                                                                                         0.00              -DO-            WP     SHC
      Ahmed            677/2009    Ali
710   M/s. Master      Civil Suit  Mr. Raja M.      22.05.2009   The Suit has been filed for recovery                                                   Customs
      Tiles Ceramics   No.         Iqbal                         of damages and sale proceed.
                       1195/2006                                 Briefly, the goods imported by
                                                                 Master Tiles were auctioned under
                                                                 section 82 of the Customs Act,                  Under hearing / issues have
                                                                 1969, read with relevant auction                  been framed / Last date
                                                                 rules. The importer has claimed         5.00                                WP   SHC
                                                                                                                  20.10.2008 / Next date in
                                                                 extra amount other than the sale                          office
                                                                 proceed specified under section 201
                                                                 of the Customs Act, 1969, besides
                                                                 the plaintiff has claimed damages on
                                                                 the pretext of financial losses.
711   M/s. A.G. Sons   Suit No.    Mr. Raja M.      21.05.1998   The issue pertains to mis-declaration           The case is under recording            Customs
                       652/1998    Iqbal                         in import of used machinery.                     of evidences / issues have
                                                                                                                       been framed and
                                                                                                         1.24      Commissioner has been WP       SHC
                                                                                                                 appointed for recording of
                                                                                                                   evidences / Next date in
                                                                                                                            office
712   M/s. Michael     Suit No.    Mr. Raja M.      19.05.2003   The issue pertains to seizure of                                                       Customs
      D'Souza          1073/2003   Iqbal                         Alcoholic beverages imported in the
                                                                 name of embassy. The plaintiff                  The case is under hearing.
                                                                 claims that the goods are frustrated    10.29   Issues have been framed / WP     SHC
                                                                 cargo and have been reach in                        Next date in office
                                                                 Pakistan inadvertently and be re-
                                                                 exported to the shipper.




                                                                             Page 84 of 155
713   Abbot          1(17)law/AL Raja M. Iqbal        02-Jan-01 ST on Nutritional Products   1.372   The R/P Imported different By     SHC   ST & FE
      Laboratories   P/STE/01                                                                        types of Nutritional products
      Pakistan Ltd   OinA                                                                            during Jan 98 to March 98
                     1208/99                                                                         and treated them exempt
                     SSTA #                                                                          under 6th schedule. The
                     //2001                                                                          R/P deposited Rs.
                                                                                                     2,816,208/=. adjudged vide
                                                                                                     OinO 29/98 dt 16.6.98 and
                                                                                                     OinA (Appeals) # 28/99,
                                                                                                     3.2.99. However, the
                                                                                                     Appellate Tribunal vide
                                                                                                     OinA # 1208/99 dt
                                                                                                     24/10/00 allowed their
                                                                                                     appeal on the issue of milk
                                                                                                     based food preparation
                                                                                                     under PCT 1901.1010 and
                                                                                                     also remitted the penalty
                                                                                                     and additional tax.
                                                                                                     Thereafter unit applied for
                                                                                                     the refund of the same
                                                                                                     which was allowed on
                                                                                                     16.2.02. Hence this appeal
                                                                                                     by the Deptt challenging the
                                                                                                     issue and waiver of
                                                                                                     additional tax and penalty.
                                                                                                     case was heard on 17.10.07
                                                                                                     and now date in office.
714   Abbot          1(43)lLTU/S Mohsin Imam     ..0 .02.07     Sales tax on free sample     0.032   R/p did not charge sales tax By   SHC   ST & FE
      Laboratories   T&CE/L/04                                                                       on the supplies of free
      Pakistan Ltd   OinA                                                                            sample to its customer Rs.
                     185/02                                                                          32,706,DC adjudication
                     27.07.06,                                                                       ordered to recover sales tax
                     OIO 75T/02                                                                      in OIO 75(T)/02 dt
                     07.05.04                                                                        07.05.04.Being aggrieved
                     STRA                                                                            R/p file appeal before
                     #279//2007                                                                      appelate Tribunal who
                                                                                                     decided the issue in favor of
                                                                                                     R/p vide OIA k185/02 dt
                                                                                                     27.07.06. Deptt filed appeal
                                                                                                     before High Court.



                                                                            Page 85 of 155
715   Amreli Steel   1/206-        Aqeel Ahmed   31.08.06   FURTHER TAX ON SUPPLIES   28.832   R/p did not pay further tax By   SHC   ST & FE
      (Pvt) Ltd      Law/ST/Am Abbasi                       MADE TO UN REGISTERED              levied u/s 3(1A) of the Act
                     reli Steel/02                          PERSON                             amounting to Rs.28.832 M
                     OIO                                                                       on the supplies to un R/p ,
                     110/01&03/                                                                the demand was upheld vide
                     02                                                                        OIO 03/02dt 21.01.02 &
                     STA.                                                                      110/01 dt 31.08.01. R/p
                     K310&95                                                                   filed two different appeal
                     STRA /06                                                                  before Tribunal K-310/01 &
                                                                                               95/02. A combind order of
                                                                                               both OIO was issued on
                                                                                               07.06.04 with split opinion
                                                                                               of the both Members of
                                                                                               bench ii, case was refered to
                                                                                               chairman tribunal for final
                                                                                               decision who assigned the
                                                                                               case to member technical
                                                                                               bench-i to decide the case as
                                                                                               refree judge. Final
                                                                                               judgement was issued on
                                                                                               29.05.06 and both the O-In-
                                                                                               O were set asid by the refree
                                                                                               judge. Now the department
                                                                                               filed this appeal before
                                                                                               SHC.




                                                                    Page 86 of 155
716   Bayer Pakistan               Aqeel Ahmed   30.01.06     Inadmissible Input Tax on Closing   1.081   Sales Tax @1 5% was          By    SHC   ST & FE
      Ltd              2(82)ST&C Abbasi                       Stock                                       levied on Pharmaceutical
                       E/Audit/Bay                                                                        products from 21.03.02 and
                       er/Lega/04                                                                         remained taxable up to
                       STRA                                                                               30.06.02. The respondents
                       No./2005                                                                           claimed input tax on the raw
                       OIA K-                                                                             materials held in stock on
                       137/05                                                                             30.06.02 when the output
                                                                                                          product was exempted from
                                                                                                          Sales Tax. The input tax so
                                                                                                          claimed was not admissible
                                                                                                          u/s 8 of the Sales Tax Act,
                                                                                                          1990. A contravention case
                                                                                                          was made and adjudicated
                                                                                                          and decided in favor of the
                                                                                                          Deptt., the respondent then
                                                                                                          preferred an appeal in the
                                                                                                          Appellate Tribunal which
                                                                                                          was allowed and hence this
                                                                                                          appeal by the Deptt..

717   Caltex Oil Pak   1/CE/LEGA Shakeel             02-Apr-02 CED on Supreme Plus                3.006   The R/P has consumed          By   SHC   ST & FE
      Ltd              L/C.O/LTU/ Ahmad                                                                   MTBE (Methyl Tertiary
                       2002                                                                               Butyle Ether) in addition to
                       SCEA #                                                                             Motor Spirit for
                       292 //2002                                                                         manufacturing of Supreme
                       CEA k                                                                              Plus (Also motor spirit). The
                       63/01                                                                              R/P claimed exemption
                                                                                                          under SRO 455(I)/96 dt:
                                                                                                          13/6/96. Show Cause Notice
                                                                                                          dt 23/4/01 was issued and
                                                                                                          case was decided in favour
                                                                                                          of department vide OinO #
                                                                                                          52/01 dt. 26/01/01. Party
                                                                                                          moved Appellate Tribunal
                                                                                                          which vide OinA # 63/01 dt
                                                                                                          20.5.02 allowed the appeal,
                                                                                                          hence this appeal by the
                                                                                                          Deptt.




                                                                          Page 87 of 155
718   Caltex Oil Pak   1(132)/LTU/ Mohsin Imam   15.09.06   Sales tax on furnace oil     16.000   Sales Tax on supply of        By   SHC   ST & FE
      Ltd              ST&CE/L/0                                                                  Furnace Oil has not been
                       4                                                                          paid on the plea that this
                       SCEA #                                                                     levy will increase the prices
                       241//2006                                                                  and they can not do this with
                                                                                                  out approval by the Ministry
                                                                                                  of Petroleum. Collector vide
                                                                                                  O-in-O no 73/2001 ordered
                                                                                                  recovery and the Appellate
                                                                                                  Tribunal vide O-in-Appeal
                                                                                                  no ST-255/2001 waived
                                                                                                  only penalties and upheld
                                                                                                  the O-in-O. Special S.T.
                                                                                                  Appeal no 60/2002 was filed
                                                                                                  which was dismissed by
                                                                                                  Sindh High Court on
                                                                                                  11.06.02 in Deptt. favor.
                                                                                                  Party filed appeal in
                                                                                                  Supreme Court. SC vide its
                                                                                                  order dated 22.08.04
                                                                                                  allowed the appeal and the
                                                                                                  orders of High Court and the
                                                                                                  Tribunal were set aside and
                                                                                                  the matter was remanded for
                                                                                                  fresh order. In the fersh
                                                                                                  order k-286/4 dt 14.06.06
                                                                                                  Appellate Tribunal allowed
                                                                                                  the appeal and set aside the
                                                                                                  OIO. Now the department
                                                                                                  filed this appeal before
                                                                                                  SHC.




                                                                        Page 88 of 155
719   Century        1(13)ST&F Raja M. Iqbal   30.10.08      Short assesment of FED by 3% from 0.000   Through Finance Act, 2005 By      SHC   ST & FE
      Insurance      E/Legal/Cou                             July 06                                   the rate of FED on insurance
                     rt/08 Suit                                                                        was enhanced from 3% to
                     No. 1494/08                                                                       5% of the gross premium
                                                                                                       from July-2006. R/p short
                                                                                                       assesed FED @ 3% of the
                                                                                                       premium received on or
                                                                                                       after 01.07.06. Department
                                                                                                       issued notice for the
                                                                                                       recovery of short payment of
                                                                                                       duty. R/p filed this suit
                                                                                                       agaist the reocovery notice.


720   Cibageigy      1(93)LTU/S Shakeel           27-May-02 wrong adjustment of Input tax     5.014    Unit claimed input tax on    By   SHC   ST & FE
      Pakistan Ltd   T&CE/LEG Ahmad                                                                    the raw and packing
                     AL/2003                                                                           materials of pharmaceutical
                     SSTA #                                                                            products which were exempt
                     103/2002                                                                          from sales tax. A
                     CMA #                                                                             contravention case was
                     1174/2002                                                                         made and decided by
                                                                                                       Collector Adjudication vide
                                                                                                       OinO # 04/01 dated
                                                                                                       31.01.02, unit challenged
                                                                                                       the same vide appeal no
                                                                                                       55/2002 in the Appellate
                                                                                                       Tribunal which allowed the
                                                                                                       appeal. Hence Deptt.
                                                                                                       preferred this appeal before
                                                                                                       Sindh High Court.




                                                                        Page 89 of 155
721   Coca Cola   1(31)LTU/S Syed Shahid   29.04.09                    0   Audit of M/s. Coca Cola    By   SHC   ST & FE
      Beverages   T&FE/Legal Hussain                                       Beverages was conducted by
                  /09                                                      LTU, Karachi. During the
                  CEk212/97                                                course of audit, certain
                  dt 31.12.08                                              discrepancies were
                  CERA /09                                                 observed, which were
                                                                           communicated to the
                                                                           registered person, but no
                                                                           satisfactory reply was
                                                                           received. Consequently, a
                                                                           contravention case was
                                                                           made out against them, and
                                                                           Show Cause Notice was
                                                                           issued to them as required
                                                                           under the law on
                                                                           28.01.2009. R/p filed this
                                                                           WP before Islamabad High
                                                                           court




                                                      Page 90 of 155
722   Dada bhoy    Law         Fariduddin   20.10.03   Wihdrawal of Option of self           64.322   R/p opted self clearance      By   SHC   ST & FE
      Cement Ind   Cell(20)/Ce                         clearance before one yerar violated            procedure vide SRO
                   /Dadabhoy/0                         SRO 388(I)/01 dt 18.06.01                      388(I)/01 read with G.O
                   4 SCEA                                                                             No.01 both dt 18.06.01.
                   NO. 73/03                                                                          Unit was required to pay a
                                                                                                      minimum 10% increase in
                                                                                                      CED compared to previous
                                                                                                      year i.e 2000-2001. In the
                                                                                                      above reffered G.O there
                                                                                                      was no provision of
                                                                                                      withdrawal option once
                                                                                                      exercised by the unit befoere
                                                                                                      a year. On contrary unit
                                                                                                      withdrew their option of self
                                                                                                      clearance unilateerally even
                                                                                                      before termition of first
                                                                                                      quarter.R/p aviled the
                                                                                                      facility under G.O for only
                                                                                                      two months July & August.
                                                                                                      As per SRO R/p short paid
                                                                                                      CED Rs. 64.322 M. An OIO
                                                                                                      No. 01/03 dt 15.03.03 was
                                                                                                      issued for payment. R/p filed
                                                                                                      an appeal before Tribunal
                                                                                                      which was alloed vide order
                                                                                                      H-15 dated 21.08.03.
                                                                                                      Hyderabad collectorate filed
                                                                                                      thid appeal before SHC. The
                                                                                                      unit has been shifted to
                                                                                                      LTU, Karachi.




                                                                   Page 91 of 155
723   Dada bhoy      Law         Shaukat Ali   14.01.07   Short sales tax was paid     0.165   On scrutiny it was reported By   SHC   ST & FE
      Cement Ind     Cell(21)/CE Qureshi                                                       that R/p have shown two
                     /Dadabhoy/0                                                               different value in AR-1 &
                     4 STRA                                                                    RT-1 seprately in result
                     NO.372/07                                                                 Sales Tax amount was paid
                                                                                               short Rs. 164,691/- An OIO
                                                                                               11/06 dt 27.07.06 was
                                                                                               issued. R/p filed an appeal
                                                                                               before Collector appeal who
                                                                                               also upheld demand vide
                                                                                               OIA no 247/06 dt 27.12.06.
                                                                                               R/p filed appeal before
                                                                                               Tribunal which was allowed
                                                                                               vide oreder STA H-03/07
                                                                                               dated 26.03.07. Deptt pursue
                                                                                               the case before SHC.


724   Dewan Cement   1(41)LTU/S Mohsin Imam    28.05.09                                0       It was informed by the DG By     SHC   ST & FE
      Ltd            T&FE/Legal-                                                               Inteligence that R/p had
                     C/09 CP                                                                   adjusted input tax on the
                     No. D-                                                                    supplies expored out of
                     750/09                                                                    Pakistan from 27.04.06 to
                                                                                               02.12.06 which was against
                                                                                               thr SRO 389(I)/06 dated
                                                                                               27.04.06. OIO 26/09 dated
                                                                                               28.05.09 was issued. R/p
                                                                                               filed CP before High court.




                                                                      Page 92 of 155
725   Engro Asahi     1(26)LTU/S Mohsin Imam       .0 .02.07   Inadmissible Input Tax             3.520    Colector adj ordered In the By   SHC   ST & FE
      polymer         T&CE/HC/L                                                                            OIO 76/04 dt 06.07.04, in
      Chemical L      egal/02                                                                              favor of deptt , R/p filed
                      OIO 76/04dt                                                                          appeal before Tribunal no k-
                      6.07.04 StA                                                                          232/04 and also applied in
                      #K232/04                                                                             ADRC, R/p deposited sales
                      STRA No.                                                                             tax in the govt treasury
                      /07                                                                                  except raw material(vinyl
                                                                                                           chloride) wasted due to
                                                                                                           leakage of storage tank on
                                                                                                           which nput tax Rs.
                                                                                                           3,520,950/-was ivolved in
                                                                                                           that point tribunal allowed in
                                                                                                           favor of R/p. Deptt filed
                                                                                                           appeal before high court
726   ICI Pakistan Ltd Coor-      Ch.Zafar Iqbal   09.12.02    In admissible Input tax adjusted   38.000   As per OIO No.53/01        By    SHC   ST & FE
                       3(185)2002                                                                          several issued were raised
                       STA 590/03                                                                          during the audit for the
                                                                                                           period 1996 of M/s. ICI,
                                                                                                           Lahore,R/p deposited
                                                                                                           Rs.1811516/- under amnesty
                                                                                                           vide SRO 1349(i)/99dt
                                                                                                           17.12.99 under protest.R/p
                                                                                                           filed appeal before
                                                                                                           AppellateTribunal appeal
                                                                                                           no. 2495/01which was
                                                                                                           allowed except Rs,24389,
                                                                                                           against inadmisible input
                                                                                                           tax.Department filed said
                                                                                                           appeal no. 590/03 before
                                                                                                           Lahore high court, Lahore.




                                                                           Page 93 of 155
727   Pak Agro         1(45)LTU/S Raja M. Iqbal   23.02.06      Inadmissible Input tax adj Rs   2.096    R/p adjusted Inadmissible    By   SHC   ST & FE
      Chemical (Pvt)   T&CE/Legal                               803,919 ii) Short payment of             Input tax adj Rs 803,919/-
      Ltd              /04                                      taxduring Sep96 to Oct96                 and paid short tax during
                       STRA # 79/                               Rs.1292593                               Sep96 to Oct96 amounting
                       2006                                                                              of Rs.1,292,593/-Collector
                                                                                                         adj and collector appeal
                                                                                                         upheld the demand in OIO
                                                                                                         90/99 dt 04.11.99, and vide
                                                                                                         order 25/00 dt 31.05.00.
                                                                                                         Appellate Tribunal passed a
                                                                                                         split judgement 129/04 d
                                                                                                         24.12.04, on the point of
                                                                                                         diffrence b/w
                                                                                                         Member(Judicial) and
                                                                                                         Member (Technical) of the
                                                                                                         bench.matter was reffered to
                                                                                                         Chairmen of Tribunal who
                                                                                                         refer the to member
                                                                                                         (Technical), was allowed
                                                                                                         the appeal in favor of R/p.
                                                                                                         Deptt filed thid appeal
728   Pakistan         18/132-     Shakeel             1/1/2002 suppression of production       12.501   The audit team pending.
                                                                                                         which is still in found that By   SHC   ST & FE
      Beverages        Law(Pak-    Ahmad                                                                 the R/P has not declared
                       Bev)/02                                                                           production as per standard
                       SCEA #                                                                            of yield declared by them.
                       //2002                                                                            OinO 47/00 dt 26/8/00
                                                                                                         upheld the Show Cause
                                                                                                         Notice and OinA 61/2000 dt
                                                                                                         5/1/02 set-aside the OinO
                                                                                                         hence this appeal by the
                                                                                                         Deptt.




                                                                            Page 94 of 155
729   Pakistan          16(552)Cont Raja M. Iqbal         30.0407 sales tax was not paid on the       86.000   Collector adj orderd in OIO By   SHC   ST & FE
      Security Printing /Tech/STE/P                               supplies of postal and non postal            No. 160/1999 20.12.99 to
      Corpotation       SP/99                                     items                                        recover sales tax on the
                        oio 160/99                                                                             supplies od postal on non
                        20.02.99                                                                               postal items, being agrived
                        OIA                                                                                    R/p filed appel No. 86/2000
                        86/2000                                                                                before Tribunal, Tribunal
                        14.02.07                                                                               issued order on 14.02.07 in
                        STRA                                                                                   favor of R/p, department
                        /2007                                                                                  filed appeal before HIgh
                                                                                                               Court.case was heard on
                                                                                                               23.10.07 now date in office
730   Pakistan State   1(251)LTU/ Raja M. Iqbal     16.09.06      CED Short paid                      11.000   As per the SCN dt 18.01.94 By    SHC   ST & FE
      Oil              ST&CE/Leg                                                                               PSO supplied the solvent
                       al/04                                                                                   Xylene and Toulene during
                       STA # k                                                                                 the period june 1991 to Aug
                       48/2001                                                                                 1993 to paint manufacturer
                       10.06.06                                                                                as well as to others at flat
                       OIO 161/01                                                                              rate of 10% of retail price
                       dt 17.05.01                                                                             which is against the SRO
                                                                                                               500(I)/93 dt 14.6.93 and
                                                                                                               SRO 945(I)/92 dt 3.10.92.
                                                                                                               Collector adj ordered to
                                                                                                               recover CED and sales tax
                                                                                                               in OIO 161/01 dt 17.05.01
                                                                                                               R/p filed Central Excise
                                                                                                               appeal No . 48/01 which
                                                                                                               was decided on 10.06.06 in
                                                                                                               favour of PSO by the
                                                                                                               Appellate Tribunal. Now the
                                                                                                               deppartment filed this
                                                                                                               appeal before SHC.




                                                                               Page 95 of 155
731   Pakland Cement 1(11)LTU/S Aqeel Ahmed          3-Sep-05 Demand of Sales Tax on Scrap      0.518   During the course of audit By      SHC   ST & FE
                     T&CE/Legal Abbasi                                                                  for te year 1998-01 it was
                     /04                                                                                noted that sales tax on
                     STR //05                                                                           supply of Iron/Plastic Scrap
                                                                                                        was not paid. SCN dt
                                                                                                        29.01.04 was issued, which
                                                                                                        was decided vide OinO #
                                                                                                        61/04 in departmental favor,
                                                                                                        Tribunal vide OinA #
                                                                                                        156/04 dt 06.06.05 decided
                                                                                                        the issue against the
                                                                                                        department on the basis of
                                                                                                        Novartise Case of fixed
                                                                                                        assets. Hence, this reference
                                                                                                        u/s 47 of the Act, 1990.


732   Pakland Cement 1(35)LTU/S Raja M. Iqbal   29.04.09      Reopen Show Cause under section   0       Sales Tax was not pid on      By   SHC   ST & FE
                     T&FE/Legal                               45 A                                      advances/part payment .
                     /09 Suilt                                                                          OIO 21/96 was passied
                     No 412/99                                                                          against R/p . An appeal was
                     dt 24.01.03                                                                        filed before collector appeal
                     HCA 453/03                                                                         who remanded the case to
                                                                                                        initial authority. Fresh OIO
                                                                                                        7/97 dated 2.2.97 vacated
                                                                                                        the Show Cause.Deprtment
                                                                                                        did not file appeal. Deptt
                                                                                                        issued fresh show cause
                                                                                                        notice dated 16.02.99 u/s
                                                                                                        45A of the Sales Tax Act,
                                                                                                        1990. R/p filed suit 412/99
                                                                                                        which was decided by single
                                                                                                        judge in favor of deptt on
                                                                                                        24.01.03. R/p preffer HCA
                                                                                                        453/03 before SHC.




                                                                         Page 96 of 155
733   Park Davis Pvt   1/1-        Farhat           10-Apr-99 S.T. on Listerine and Mouthwash   5.123    Non payment of Sales Tax By      SHC   ST & FE
      Ltd              Law/875/99/ nawaz Lodhi                                                           on supplies of Listerine and
                       W                                                                                 mouthwashes and clearing
                       CP # 875/99                                                                       the same as drugs. Case was
                       (WP)                                                                              made order No. 69/98 dated
                                                                                                         05.11.98. Appeal no 759/98
                                                                                                         dated 12.12.98 upheld
                                                                                                         Deptt.'s point of view.

734   Philips Electrical 1(128)LTU/ Raja M. Iqbal   16-Apr-03 ST was not paid on installation   57.851   The respondent has supplied By   SHC   ST & FE
      Ind.               ST&CE/Leg                            charges. Value of Supply                   electrical equipments to be
                         al/03                                                                           installed in the National
                         OinA # K-                                                                       Stadium Karachi and
                         239/2002                                                                        Rawalpindi Stadium but the
                         SSTA # 116                                                                      sales tax was charged only
                         //2003                                                                          on the value of goods and
                                                                                                         installation charges received
                                                                                                         were not included in the
                                                                                                         value for sales tax purpose.
                                                                                                         Therefore, a contravention
                                                                                                         case was made and decided
                                                                                                         against them by adjudication
                                                                                                         vide OinO # 46/02 dt
                                                                                                         24/5/02. They preferred an
                                                                                                         appeal before A.ppellate
                                                                                                         Tribunal which was allowed
                                                                                                         vide OinA # 239/02 dt
                                                                                                         16/12/02. Hence this appeal
                                                                                                         by the department
                                                                                                         challanging the judgment of
                                                                                                         the Tribunal.




                                                                          Page 97 of 155
735   PIA   1(58)/LTU/S Raja M. Iqbal   Party   Sales tax not chrged on the supplies      14 PIA engaged in printing of By     SHC   ST & FE
            T&FE/L/07                           of printing of stationery, calander etc      documents, calander etc
                                                                                             since 1993 and supplies to
                                                                                             various department of PIA
                                                                                             wihout payment of Sales
                                                                                             Tax. They were registered
                                                                                             with sales tax department
                                                                                             but they did not file sales tax
                                                                                             returns. Vide OIO 38/98 dt
                                                                                             27.10.98 ADC order to
                                                                                             recover Rs14.526 M sales
                                                                                             tax. R/p filed appeal
                                                                                             NO.45/99 before collector
                                                                                             appeal which was also
                                                                                             decided in favor department
                                                                                             . R/p appeal before Tribunal
                                                                                             also decided in favor of
                                                                                             department. R/p filed appeal
                                                                                             before SHC which was also
                                                                                             decide in favor of depatment
                                                                                             in STRA 213/06 dt
                                                                                             12.10.07. Now R/p has filed
                                                                                             this appeal before Supreme
                                                                                             Court. SC has remanded
                                                                                             back the case to High Court
                                                                                             24.12.07




                                                             Page 98 of 155
736   Searl Pakistan  1(351)LTU/ Aqeel Ahmed        2006 Inadmissible Input Tax on Closing   0.089   Sales Tax @ 5% was levied By       SHC   ST & FE
      LimitedEngineer ST&CE/Leg Abbasi                   Stock                                       on Pharmaceutical products
      ing (Pvt) Ltd   al/03                                                                          from 01.07.96 and remained
                      STRA No.                                                                       taxable up to 21.10.96. The
                      /05                                                                            respondents claimed input
                                                                                                     tax on the raw materials held
                                                                                                     in stock on 21.10.96 when
                                                                                                     the output product was
                                                                                                     exempted from Sales Tax.
                                                                                                     The input tax so claimed
                                                                                                     was not admissible u/s 8 of
                                                                                                     the Sales Tax Act, 1990. A
                                                                                                     contravention case was
                                                                                                     made and adjudicated and
                                                                                                     decided in favor of the
                                                                                                     Deptt., the respondent then
                                                                                                     preferred an appeal in the
                                                                                                     Appellate Tribunal which
                                                                                                     was allowed and hence this
                                                                                                     appeal by the Deptt..

737   Sind          1(277)LTU/ Shakeel         12-Dec-03 Further ST on supply of vehicles    4.631   DRRA team vide audit          By   SHC   ST & FE
      Engineering   ST&CE/Leg Ahmad                                                                  observation # 9 reported that
      (Pvt) Ltd     al/03                                                                            vehicles were sold to
                    SSTA //03                                                                        unregistered person but
                                                                                                     further tax u/s 3(1A) was not
                                                                                                     charged. Show Cause Notice
                                                                                                     dt 3/5/00 was issued and
                                                                                                     OinO # 08/01 dt 18/11/01
                                                                                                     upheld the Show Cause
                                                                                                     Notice. Party preferred
                                                                                                     appeal before Appellate
                                                                                                     Tribunal which vide OinA #
                                                                                                     K-65/2001 dt 08/10/03
                                                                                                     allowed the appeal vide a
                                                                                                     Short Order. Hence this
                                                                                                     appeal was made by the
                                                                                                     Deptt.




                                                                     Page 99 of 155
738   State Life      1(38)LTU/S Raja M. Iqbal   29.04.09                                   0       Memo of refrence              By   SHC   ST & FE
      Insuracne       T&FE/Legal                                                                    application has not been
      Coporation      /09                                                                           received, Duty is not
                      CEAk110/0                                                                     leviable on life Insurance.
                      1 dt
                      04.05.07
                      STRA 364
                      /79
739   Sui Sothern Gas 1(22)LTU/S Raja M. Iqbal   30.09.06   Slaes tax on Transportation &   6.111   As per SCN dt 07.04.05, R/p By     SHC   ST & FE
      Pakistan Ltd.   T&FE/C-                               premium on marine insuranc .            have not included
                      Legal/06                                                                      transportation charges and
                      CP No.D-                                                                      premium for transit/marine
                      1537/2006                                                                     insurance in the taxable
                      STRA No.                                                                      supply value of gas
                      174/06                                                                        condensate which were also
                                                                                                    charged to M/s. Attock
                                                                                                    Refinery Limited. Morgah,
                                                                                                    Rawalpindi. The R/p did not
                                                                                                    pay sales tax threon
                                                                                                    deliberately, which led to
                                                                                                    short realization of sales tax
                                                                                                    of Rs. 6,111,050/- duirng
                                                                                                    the period of 16th August
                                                                                                    1999 toJune,2002, besides
                                                                                                    add tax and penalty.
                                                                                                    Collector adj upheld the
                                                                                                    demand of SCN in OIO
                                                                                                    No.76/05 dt 06.06.05. R/p
                                                                                                    prefered appeal before
                                                                                                    Appeallate Tribunal, AT
                                                                                                    upheld the principal amount
                                                                                                    only vide oder K-174/05 dt
                                                                                                    22.04.06.while R/p asumed
                                                                                                    that the whole appeal has
                                                                                                    been allowed in their favour.
                                                                                                    Department issued recovery/
                                                                                                    notice for Pirncipal amount,
                                                                                                    R/p filed the this CP before
                                                                                                    court.which was dismissed
                                                                                                    by court in depatement



                                                                       Page 100 of 155
740   Transpak        18/44-     Raja M. Iqbal   15-May-01                     0.000   A case was made against       By   SHC   ST & FE
      Corporation Ltd Law(TPC)/2                                                       their vendor M/s Dentogene
                      001                                                              Laboratories Pvt Ltd, who
                      Suit #                                                           declared itself to be the
                      592/2001                                                         manufacturer and producing
                      Suit #                                                           Tooth Paste for their
                      862/92                                                           Principal (M/s Transpak)
                                                                                       from the raw material and
                                                                                       packing material provided
                                                                                       by the principal and receives
                                                                                       vending charges for services
                                                                                       of manufacturing and
                                                                                       packing. The case is that m/s
                                                                                       Dentogente was claiming
                                                                                       input adjustment on the
                                                                                       invoices issued in favor of
                                                                                       his principal i.e., M/s
                                                                                       Transpak. Hence, Show
                                                                                       Cause Notice was issued to
                                                                                       M/s Dentogene and case was
                                                                                       decided in favor of the deptt
                                                                                       vide OinO # 5/98 dt 8/6/98.
                                                                                       Party moved to the appellate
                                                                                       Tribunal which vide order dt
                                                                                       4/9/00 in appeal # 988/98
                                                                                       directed the Deptt. to
                                                                                       conduct special audit of M/s
                                                                                       Transpak to check of the
                                                                                       records of the unit and
                                                                                       determine things lacking in
                                                                                       the case.
                                                                                       M/s Transpak filed this suit




                                                             Page 101 of 155
741   Pakitstan       1(93)ST-      K A Wahab    12.08.09       CED on gas utilized by the PPL's       2.475       Colector adj ordered to By              SHC   ST & FE
      Petroleum Ltd   LTU/Cont/0                                employees                                          collect CED 2.475 on gas
                      4 OIA                                                                                        consumed                  by
                      k96/04dt                                                                                     PPL'semployees In the OIO
                      16.12.06                                                                                     23/04 dt 21.02.04, R/p filed
                      OIO 23/04                                                                                    appeal before Tribunal no k-
                      dt 21.02.04                                                                                  96/04 which was allowed by
                      STRA                                                                                         the Tribunal dt 16.12.06 on
                      278/07                                                                                       the basis that show cause
                      CPLA                                                                                         notice was time barred under
                      21k/09 CA.                                                                                   rule 10(1)of the CE Rules
                      100k/09                                                                                      1944. Deptt filed appeal
                                                                                                                   aginst the order of Tribunal
                                                                                                                   before SHC which was
                                                                                                                   dismissed on 15.10.08.
                                                                                                                   Department filed appeal
                                                                                                                   before SC
742   Abbot           1(52)/LTU/S Mohsin Imam 01.09.09          Non payment of ST, inadmissible        6.249       During audit several          By        SHC   ST & FE
      Laboratories    T&E/Legal-                                iput adj on stock                                  discrepancies was pointed
      Pakistan Ltd    C/Abbott/09                                                                                  out an OIO 109/05 dated
                      STRA No.                                                                                     30.06.05 was passed and
                      /09                                                                                          upheld the demand, R/p
                                                                                                                   approached to Collector
                                                                                                                   Appeal and then Appellate
                                                                                                                   Tribunal and same was
                                                                                                                   remanded back to adj
                                                                                                                   authority. Adj authority
                                                                                                                   upheld the demand, R/p
                                                                                                                   filed appeal before collector
                                                                                                                   appeal and Tribunal.
                                                                                                                   Tribunal dispossed the order
                                                                                                                   in favor of R/p vide order
                                                                                                                   366/2008 dated 30.10.08,
                                                                                                                   Department filed Refrence
                                                                                                                   before Sindh High Court.
743   Shaikh Traders S.T.    Ref. Shakeel Ahmed                 The Registered person failed to                    Not applicable in High             By   SHC   ST & FE
      (Respondent)   Appllication                               provide proof of payment as                        Court Cases
                                                Information
                     45_/06                                     required u/s 73 of ST Act, 1990            4.595
                                                not availabel
                                                                against the adjustment of input tax.



                                                                           Page 102 of 155
744   Glob Textile     S.T. Ref.    Shakeel Ahmed                  ------------DO---------------                    Not applicable in High   By   SHC   ST & FE
                                                  Information
      Mills            Appllication                                                                        0.150    Court Cases
                                                  not availabel
      (Respondent)     _104/06
745   Sindhabadgar     Spl. ST Ref. Syed Mohsin                    Challenged the order ot Tribunal                 Not applicable in High   By   SHC   ST & FE
      Sugar Mills      Ap.              Imam                       which declared the Show Cause                    Court Cases
      (Respondent)     No.56/07                                    Notice invalid on technical defult by
                                                  13-02-2007       not showing complete provision of       0.095
                                                                   specific law. The Department filed
                                                                   Ref. Application in High Court of
                                                                   Sindh, Karachi
746   Sindhabadgar     Spl. ST Ref. Syed Mohsin                    ------------DO---------------                    Not applicable in High   By   SHC   ST & FE
                                                 Information
      Sugar Mills      Ap.             Imam                                                                0.095    Court Cases
                                                 not availabel
      (Respondent)     No.56/07
747   M/s. Zeal Pak    Spl.ST App. Shakeel Ahmed                   The registered person manipolating               Not applicable in High   By   SHC   ST & FE
      Cement Factory   No235/2008                                  the transport cahrges resulted short             Court Cases
                                                 19-08-2008                                                14.895
                                                                   payment of sales tax amount .

748   M/s Matiari      SSTRA No. Shakeel Ahmed                   The party has claimed input tax                    Not applicable in High   By   SHC   ST & FE
      Sugar Mills      148/2005                                  amounting to Rs. 37128/- which was                 Court Cases
                                                          Aug-05                                           0.037
      (Respondent)                                               not admissiable us8(1)(a)of the
                                                                 Sales Tax Act 1990.
749   M/s Matiari      References Shakeel Ahmed                  Non-payment of further tax on                      Not applicable in High   By   SHC   ST & FE
      Sugar Mills      file recently                             goods supplied to the un-registered                Court Cases
      (Respondent)     and STRA                                  persons.
                       No. not                            Sep-09                                           7.158
                       alloted by
                       High Court
                       as yet.
750   M/s Matiari                    Shakeel Ahmed                 --------------do---------------                  Not applicable in High   By   SHC   ST & FE
      Sugar Mills         …..do….                         Sep-09                                           15.026   Court Cases
      (Respondent)
751   M/s Matiari                   Shakeel Ahmed                Non-payment of further tax on                      Not applicable in High   By   SHC   ST & FE
      Sugar Mills       …..do….                           Sep-09 goods supplied to the un-registered       13.183   Court Cases
      (Respondent)                                               persons.
752   M/s Matiari                   Shakeel Ahmed                --------------do---------------                    Not applicable in High   By   SHC   ST & FE
      Sugar Mills       …..do….                           Sep-09                                           14.576   Court Cases
      (Respondent)
753   M/s Matiari                   Shakeel Ahmed                  --------------do---------------                  Not applicable in High   By   SHC   ST & FE
      Sugar Mills       …..do….                           Sep-09                                           20.929   Court Cases
      (Respondent)




                                                                                 Page 103 of 155
754   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                        3.92    Court Cases
      Respondent)
755   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                        2.7     Court Cases
      Respondent)
756   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                       5.492    Court Cases
      Respondent)
757   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                       20.005   Court Cases
      Respondent)
758   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                       44.698   Court Cases
      Respondent)
759   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                       28.37    Court Cases
      Respondent)
760   M/s Al-Noor               Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills(    …..do….                   Sep-09                                       1.537    Court Cases
      Respondent)
761   M/s Shahmurad             Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills                                                                                     Court Cases
                      …..do….                   Sep-09                                        8.12
      (Respndent)

762   M/s Shahmurad             Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills                                                                                     Court Cases
                      …..do….                   Sep-09                                       3.286
      (Respndent)

763   M/s Shahmurad             Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills                                                                                     Court Cases
                      …..do….                   Sep-09                                       28.934
      (Respndent)

764   M/s Shahmurad             Shakeel Ahmed          Non-payment of further tax on                  Not applicable in High   By   SHC   ST & FE
      Sugar Mills                                      goods supplied to the un-registered            Court Cases
                      …..do….                   Sep-09                                       1.461
      (Respndent)                                      persons.

765   M/s Shahmurad             Shakeel Ahmed            --------------do---------------              Not applicable in High   By   SHC   ST & FE
      Sugar Mills                                                                                     Court Cases
                      …..do….                   Sep-09                                        1.94
      (Respndent)




                                                                       Page 104 of 155
766   M/s Shahmurad                Shakeel Ahmed                --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Sugar Mills                                                                                                Court Cases
                       …..do….                        Sep-09                                            2.18
      (Respndent)

767   M/s Mirpurkhas               Shakeel Ahmed                --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Sugar Mills                                                                                                Court Cases
                       …..do….                        Sep-09                                            3.959
      (Respondent)

768   M/s Seri Sugar              Shakeel Ahmed                 --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Mills             …..do….                        Sep-09                                          10.209    Court Cases
      (Respondent
769   M/s Seri Sugar              Shakeel Ahmed                 --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Mills             …..do….                        Sep-09                                           18.58    Court Cases
      (Respondent
770   M/s Digri Sugar             Shakeel Ahmed                 --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Mills             …..do….                        Sep-09                                          13.975    Court Cases
      (Respondent)
771   M/s Ranipur                 Shakeel Ahmed                 --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Sugar Mills       …..do….                        Sep-09                                           3.355    Court Cases
      (Respondent)
772   M/s Fateh                   Shakeel Ahmed                 Inadmissiable claim of input on the              Not applicable in High    By    SHC    ST & FE
      Textile Mills                                             purchase from black listed unit.                 Court Cases
                        …..do….                        Sep-09                                           2.385
      Ltd.(Respondent
      )
773   M/s Fateh                   Shakeel Ahmed                 --------------do---------------                  Not applicable in High    By    SHC    ST & FE
      Textile Mills                                                                                              Court Cases
                        …..do….                        Sep-09                                           1.665
      Ltd.(Respondent
      )
774   Larr Sugar Mills Suit       Shakeel ahmed 12/2002       The good were supplied to                                                   Against SHC   ST & FE
      (Plantiff)       No.1215/02                             unregistered person therefore under
                                                                                                        9.924
                                                              section 3(I-A) of Sales Tax Act
                                                              1990 the furher tax is payable.
775   Digri Sugar       Suit.No.125 Shakeel Ahmed     1/11/03 The adjudged liability relates to non-                                      Against SHC   ST & FE
      Mills (Plaintiff) 5/03                                  payment of additional duty due to
                                                              late payment of tax within due dates
                                                              and besides short accountal of 1176      107.958
                                                              bags of Sugar.In the instant case, the
                                                              Hon'ble High Court has granted stay
                                                              on 21.11.2003.




                                                                              Page 105 of 155
776   Sakkrand Sugar S.S.Tax.A. Shakeel Ahmed                1/5/04 Amount of Sales Tax payable on the                   Against SHC   ST & FE
      Mills          No.558/200                                     Baggasss manufactured/consumed
      (Appellant)    4                                              before the issuance of exemption        4.214
                                                                    SRO i.e. 437(I)/97 dated 13-06-
                                                                    1997.
777   Sakkrand Sugar     S.S.Tax.A.   Shakeel Ahmed          1/5/04 ------------------do-------------                    Against SHC   ST & FE
      Mills              No.559/200                                                                         2.107
      (Appellant)        4
778   Larr Sugar Mills   S.S.Tax.A.   Shakeel Ahmed          1/5/04 ------------------do-------------                    Against SHC   ST & FE
      (Appellant)        No.560/200                                                                         1.642
                         4
779   Ansari Sugar       S.S.Tax.A.   Shakeel Ahmed          1/5/04 ------------------do-------------                    Against SHC   ST & FE
      Mills              No.561/200                                                                         1.682
      (Appellant)        4
780   Mattiari Sugar     S.S.Tax.A.   Shakeel Ahmed          1/5/04 ------------------do-------------                    Against SHC   ST & FE
      Mills              No.564/200                                                                         1.904
      (Appellant)        4
781   Digri Sugar        S.S.Tax.A.   Shakeel Ahmed          1/5/04 ------------------do-------------                    Against SHC   ST & FE
      Mills              No.565/200                                                                         1.444
      (Appellant)        4
782   Al-Abas Sugar      S.S.Tax.A.   Shakeel Ahmed          1/5/05 ------------------do-------------                    Against SHC   ST & FE
      Mills              No16/2005                                                                          2.306
      (Appellant)
783   Seri Sugar Mills   S.S.Tax.A. Shakeel Ahmed        5/12/05 ------------------do-------------                       Against SHC   ST & FE
                                                                                                            1.633
      (Appellant)        No167/2005
784   Tharparkar         S.S.Tax.A. Shakeel Ahmed Information    Non payment of Sales Tax on                             Against SHC   ST & FE
      Sugar Mills        No58/2005                not availabel ginned cotton.                              0.303
      (Appellant)
785   Kohistan Cotton    S.S.Tax.A. Shakeel Ahmed 24-06-2005         ------------------do-------------                   Against SHC   ST & FE
      Ginners            No.561/200                                                                         2.540
                         4
786   Shahmurad          S.S.Tax.A. Hammad Shah 29-11-2005           The Registered person failed to                     Against SHC   ST & FE
      sugar              No.565/200                                  provide proof of payment as
      (Appellant)        4                                           required u/s 73 of ST Act, 1990 Not Available
                                                                     against the adjustment of input tax.

787   Shahmurad          S.S.Tax.A.   Hammad Shah     29-11-2005     ------------------do-------------                   Against SHC   ST & FE
      sugar              No16/2005                                                                       Not Available
      (Appellant)
788   Al-Noor Sugar      S.S.Tax.A. Hammad Shah       29-11-2005     ------------------do-------------                   Against SHC   ST & FE
                                                                                                         Not Available
      (Appeallant)       No167/2005



                                                                                   Page 106 of 155
789   Seri Sugar Mills S.T.Ref       Hammad Shah       29-11-2005     During the course of audit it has                     Against SHC   ST & FE
      (Appeallant)     App: No.                                       been observed that registered person
                       180/05                                         has shown less transction for the
                                                                                                           Not Available
                                                                      purpose assessing sales tax which
                                                                      resulted in short payment of Sales
                                                                      tax.
790   SMS Courier      Spl. ST Ref. Shakeel Ahmed              9/1/06 ------------------do-------------                     Against SHC   ST & FE
      (Appellant)      App; No.                                                                                0.473
                       105/06
791   M/S Jugnu        Appeal       Shakeel Ahmed 03.06.2003          On knowing that the registered                        Against SHC   ST & FE
      Match Tando      No.289/07                                      person was suppressing the actual
      Adam                                                            taxable supply, the departmental
      (Appellant)                                                     party raided the premises and taken
                                                                      into possession the relevant record      5.379
                                                                      available in the factory premises.
                                                                      The party has challenged the
                                                                      departmental action.

792   Mst: Shahida     FC Suit       Mr. Shoukat Ali          6/27/05 Challenged the 2nd registration of                    Against SHC   ST & FE
                                                                                                            No amount of
      Naz (Petitioner) No.133/06     Qureshi                          the same premisess in-anitcipation.
                                                                                                            Sales Tax is
                                                                      But without any documentary
                                                                                                             involved
                                                                      evidence.
793   Rani Pur Sugar   S.S.Tax.A. Hammad Shah          29/11/2005     Non-payment of further tax on                         Against SHC   ST & FE
      (Appellant)      No.564/200                                     goods supplied to the un-registered   Not Available
                       4                                              persons.
794   Al-Noor Sugar    S.S.Tax.A. Hammad Shah          29/11/2005     Non-payment of further tax on                         Against SHC   ST & FE
      (Appeallant)     No58/2005                                      goods supplied to the un-registered   Not Available
                                                                      persons.
795   Seri Sugar Mills S.T.Ref       Hammad Shah       29/11/2005     -------do--------                                     Against SHC   ST & FE
      (Appeallant)     App: No.                                                                             Not Available
                       181/05
796   M/s Ranipur      SSTRA No.     Syed Mohsin               6/1/09 -------do--------                                     Against SHC   ST & FE
      Sugar Mills      79/09         Imam                                                                      13.782
      (Appellant)
797   M/s Sakrand      Spl.ST App.   A. Saeed Khan     27/01/2003     -------do--------                                     Against SHC   ST & FE
      Sugar Mills      No20/2003     Ghori                                                                     5.986
      (Applant)
798   M/s Ansari       Spl.ST App.   A. Saeed Khan             1/3/09 -------do--------                                     Against SHC   ST & FE
      Sugar Mills      No21/2003     Ghori                                                                     7.856
      (Appellant)




                                                                                   Page 107 of 155
799   M/s Kharirpur SSTRA No. shakeel Ahmed 25/05/2009          -------do--------                                                          Against SHC   ST & FE
      Sugar            74/09
                                                                                                             16.731
      mills(Appellant)

800   M/s Mehran       Spl.ST Ref Syed Mohsin           10/1/06 Sugar mills disposed of there assets                                       Against SHC   ST & FE
      Sugar Mills      App.       Imam                          worth Rs. 20.05 million but did not
                                                                                                             0.222
      (Appellant)      No.102/200                               pay sales tax leviable on fixed assets.
                       6
801   M/s Matiari      STRA No. shakeel Ahmed            5/1/02 Short levy of sales Tax.                                                   Against SHC   ST & FE
      Sugar Mills      275/2002                                                                               3.66
      (Appeallant)
802   M/s Sono mal     SSTRA No. Syed Mohsin             3/1/09 Claimed excess input rtax during the                                       Against SHC   ST & FE
      Sajid            70/2009   Imam                           period fron August 98 to Novermber           0.709
      Ali(Appellant)                                            2000.
803   Tharparkar       Sp.ST       Syed Mohsin   18/04/2007     The registered person adjusted                                             Against SHC   ST & FE
      Sugar Mills      Appeal      Imam                         illegaly Inadmissiable input tax.            0.755
      (Appellant)      No.282/07
804   Flurry Food         206/03   Mr.Sibtain    4/20/200       The R/Person supplied cooked food. 2.281                                    By    SHC    ST & FE
      Industries                   Mehmood                      All supplies made by the unit form
                                                                16-8-99 onwards were liable to sales
                                                                tax but the unit did not pay any sales
                                                                tax on the supply of cooked food.
                                                                                                                      PENDING IN THE HIGH COURT
805   Silver              82/03    Mr.Mujeeb        10/18/2003 Claiming /Obtaining of refund on 4.624                                        By   SHC    ST & FE
      Corporation                  Pirzada                     the basis of bogus invoices issued by
                                                               suspected units.                                       PENDING IN THE HIGH COURT
806   Razzak Steel        2009     Mr.Moshan     2009          The Department has filed appeal for 33.808                                    By   SHC    ST & FE
      (Pvt)Ltd                     Imam                        the recovery of Government dues.
                                                                                                                      PENDING IN THE HIGH COURT
807   TDC Vehcials       254/01    Mr.Raja       13-01-2001     do                                        25.224                             By   SHC    ST & FE
      Engg.(Pvt)LTD                Muhammad
                                   Iqbal                                                                              PENDING IN THE HIGH COURT




                                                                             Page 108 of 155
808   AMI               182/06   Mr.Moshan Imam      6/24/2006 During the course of post refund 17.051                           By    SHC   ST & FE
      International                                            audit of refund claims of the
                                                               rgistered      person.       Certain
                                                               discrepancies     were      noticed.
                                                               Accordingly       charges      were
                                                               established at original stage. The
                                                               appellate tribunal held that the
                                                               refund once sanctioned can not be
                                                               questioned without invoking section
                                                               45 A of Sales Tax Act, 1990. The
                                                               department has challehged the order
                                                               of Tribunal. The Board has also
                                                               constituted a committee in this case
                                                               under section 47A of the Sales Tax
                                                               Act, 1990 vide C.No. 1(121)ST-
                                                               ADR/2006 dated 10-06-2006.
                                                                                                           PENDING IN THE HIGH COURT
809   Welfare Trading    06      Mr.Sibtain Mehmood 8/2/2006 The R/Person claimed refund against 5.769                            By   SHC   ST & FE
                                                              the fake / flying invoices issued by
                                                              the black listed units. The same was
                                                              rejected by the refund sanctioning
                                                              authority.                                   PENDING IN THE HIGH COURT
810   Quality Linen     2009     Mr.Sibtain Mehmood10/11/2009 do                                   4.407                          By   SHC   ST & FE
      Supply corp.                                                                                         PENDING IN THE HIGH COURT
811   Universal Gum     72/07    Mr.Sibtain Mehmood 1/25/2007 The R/Person was involved in the 8.250                              By   SHC   ST & FE
                                                              manufacturing of gum powder but at
                                                              the same time it was showing
                                                              purchases of yarn etc against which
                                                              export was shown to have been
                                                              made & refund was claimed
                                                              /obtained.                                   PENDING IN THE HIGH COURT




                                                                          Page 109 of 155
812   Universal Gum   75/07   Mr.Sibtain Mehmood 1/24/2007 The R/Person was involved in the 14.310                              By    SHC   ST & FE
                                                           manufacturing of gum powder but at
                                                           the same time it was showing
                                                           purchases of yarn etc against which
                                                           export was shown to have been
                                                           made & refund was claimed
                                                           /obtained.




                                                                                                          PENDING IN THE HIGH COURT
813   Nizam Impex     37/07   Mr.Nadeem quershi 1/18/2007 The unit engaged in the business of    1.498                           By   SHC   ST & FE
      Pvt Ltd                                             imports and had not applied for
                                                          registration as the exemption from
                                                          sales tax on the supply made by
                                                          importers was withdrawn w.e.f. 13-
                                                          06-97.                                          PENDING IN THE HIGH COURT
814   Nizam Impex     38/07   Mr.Nadeem Quershi 1/18/2007 The unit engaged in the business of    1.487                           By   SHC   ST & FE
                                                          imports and had not applied for
                                                          registration as the exemption from
                                                          sales tax on the supply made by
                                                          importers was withdrawn w.e.f. 13-
                                                          06-97.                                          PENDING IN THE HIGH COURT
815   Galaxy           /07    Mr.Shakeel Ahmed 1/25/2006 The R/Person did not furnish            13.736                          By   SHC   ST & FE
      Corporation                                         separate sales tax return for the
                                                          month of June 2001 which was
                                                          requirement of section 26 (2) of
                                                          Sales Tax Act, 1990 and also the
                                                          R/Person did not charge and pay out
                                                          tax on some imports and the supply
                                                          of goods. The Appellate Tribunal
                                                          waivedthe additional tax and
                                                          penalty. The department has filed
                                                          appeal against the waiver of
                                                                                                          PENDING IN THE HIGH COURT
                                                          additional tax and penalty.
816   General Sales    /07    Mr.Moshan Imam     2/3/2007 The R/Person had made supplies of      3.080                           By   SHC   ST & FE
      Trading                                             dry fuits to number of hotels during
                                                          the year 1998-99 without payment of
                                                          sales tax.                                      PENDING IN THE HIGH COURT


                                                                       Page 110 of 155
817   Al-Sadiq           153/08   Mr.Aqeel abbasi 2008           do                                     0.896                          By   SHC   ST & FE
      Precisiion Ind                                                                                            PENDING IN THE HIGH COURT
818   Tip Top Dry        524/07   Mr.Sibtain Mehmood 4/24/2004 Case was made for non compliance         8.372                          By   SHC   ST & FE
      Cleaning Pvt Ltd                                         of the instruction contained in the
                                                               Sindh Sales Tax Ordinance 2000
                                                               (VIII of 2000) and knowingly
                                                               avoiding discharge of their liablities
                                                               to get registration.                             PENDING IN THE HIGH COURT
819   Automobile         70/04    Mr.Raja Muhammad Iqbal
                                                     2/26/2007 The registered person failed to pay      6.124                          By   SHC   ST & FE
      Corporation of                                           leviable sales tax on various services           PENDING IN THE HIGH COURT
820   The Export         73/08    Mr.Aqeel abbasi    4/11/2008 The R/Person claimed refund against      2.215   PENDING IN THE HIGH    By   SHC   ST & FE
      Company                                                  the fake / flying invoices issued by             COURT
                                                               the black listed units. TheTribunal
                                                               has also held tha the Assistant
                                                               Collector can not reject refund claim
                                                               involving value of rupees above one
                                                               million.
821   Saiflo              /08     Mr.Shakeel Ahmed    5/9/2008 The refund claim of the rgistered        1.001   PENDING IN THE HIGH   By    SHC   ST & FE
      Enterprises                                              perosn claimed on the invoices of                COURT
                                                               supplier (Registration suspended)
                                                               was rejected through ex-parte order.
                                                               The Appellate Tribunal held that the
                                                               order of adjudicating authority is not
                                                               sustainable as hearing opportunity
                                                               was not provided to the R/P. The
                                                               order was also wrongly held to be
                                                               non maintainable as it was passed
                                                               beyond prescribed period of 90 days
                                                               despite the amendment in section 45
                                                               of the Sales Tax Act, 1990.



822   Sajjad Textile     28/04    Mr.Akthar Ali Mehmood
                                                     3/26/2007 This is a case of obtaining refund 7.718         PENDING IN THE HIGH   By    SHC   ST & FE
      Industries Pvt                                           against the invoices of untraceable              COURT
      Ltd                                                      units (Black listed units) by the
                                                               claimant. The case initiated by the
                                                               Directorate of customs intelligence.
                                                               The High Court earlier rejected the
                                                               appeal of department. The




                                                                             Page 111 of 155
823   Grave Air        17/04     Mr.Sibtain Mehmood11/20/2004 This case made out on the basis of 10.021        Against SHC   ST & FE
      Condition                                               audit observation regarding short
                                                              payment of sales tax on the suply of
                                                              goods.
824   Allied Impex     363/07    Mr.Mohsin         12/29/2007 Claiming of refund agaisnt the fake / 22.915     Against SHC   ST & FE
                                 Imam                         flying invoices issued by the black
825   Essa Co          32/02     Mr.javeed          9/24/2003 The unit indulged in evasion of sales 72.492     Against SHC   ST & FE
                                 Farooqui                     tax & committed tax fraud by
                                                              suppressing its sales of cotton
                                                              blended fabrics and claiming sales
                                                              tax refund against fake and flying
                                                              invoices. The case was decided
                                                              agaisnt the registered person at
                                                              original stage. The R/P preferred
                                                              appeal before Appellate Tribunal.
                                                              The Tribunal remanded back the
                                                              case for denovo consideration. The
                                                              R?P has filed appeal agaist the
                                                              remand back order of Tribunal.
826   Diamand          2009      Mr.Mohsin       30-02-2009    The registered person has claimed/     37.205   Against SHC   ST & FE
      Industries                 Imam                          adjusted inadmissible amount of
      Enterprises                                              input tax unlawfully against output
                                                               tax.
827   PTV              122/05    Mr.Sibtain          6/13/2007 The registered person has claimed/     34.990   Against SHC   ST & FE
      Corporation                Mehmood                       adjusted inadmissible amount of
                                                               input tax unlawfully against output
                                                               tax.
828   Simpson Wire     19/02     Mr.Raja             4/19/2004 The unit made supply of dutiable       1.377    Against SHC   ST & FE
                                 Muhammad                      goods wothout payment of central
                                 Iqbal                         excise duty during the period 1998-
                                                               99.
829   Decent Export   336/2007   Mr.Aqeel        30-11-2007    The R/Person claimed refund against    19.927   Against SHC   ST & FE
                                 Abbasi                        the fake / flying invoices issued by
                                                               the black listed units. The same was
830   Burhani Tube     26/03                     2003          The registered person has claimed/     0.26     Against SHC   ST & FE
      Industires                                               adjusted inadmissible amount of
                                                               input tax unlawfully against output
                                                               tax.




                                                                           Page 112 of 155
831   SSA Traders        331/2007   Mr.Mohsin    11/20/2002 The registered person has claimed/ 3.579     Against SHC   ST & FE
                                    Imam                    adjusted inadmissible amount of
                                                            input tax unlawfully against output
                                                            tax.
832   Shaikh Autos        49/04     Mr.Shakeel    6/13/2007 Suppression of sales and no payment 31.766   Against SHC   ST & FE
                                    Ahmed                   of sales tax on the supplies of
                                                            taxable goods by the registered
                                                            person carried out form Karachi
                                                            office. The registered person was
                                                            registered with Lahore Collectorate.

833   Defence             332/07                  6/16/2006 This is a case of non obtaining of   2.757   Against SHC   ST & FE
      Authority Club                                        Central Excise License and non
                                                            payment of Central Excise duty on
                                                            rendering/providing      excisable
                                                            services.
834   Defence             333/07                  1/31/2007 This is a case of non obtaining of   2.686   Against SHC   ST & FE
      Authority Beach                                       Central Excise License and non
      View Club                                             payment of Central Excise duty on
                                                            rendering/providing      excisable
                                                            services.
835   Defence             334/07                  2/22/2004 This is a case of non obtaining of   4.991   Against SHC   ST & FE
      Authority                                             Central Excise License and non
      Marina Club                                           payment of Central Excise duty on
                                                            rendering/providing      excisable
                                                            services.
836   Defence             335/07                     Jun-07 This is a case of non obtaining of   1.772   Against SHC   ST & FE
      Authority Sunset                                      Central Excise License and non
      Club                                                  payment of Central Excise duty on
                                                            rendering/providing      excisable
                                                            services.




                                                                       Page 113 of 155
837   Mehran Metal         71/02                      Jun-07 This is a case of declaring lower 35.621          Against SHC        ST & FE
      Containers Pvt                                         valuation of the drums manufactured
      Ltd                                                    by them for National Refinery for
                                                             the purpose of payment of central
                                                             excise duty. The case was detected
                                                             by the team of Directorate General
                                                             of Inspection and Internal Audit,
                                                             karachi. Earlier the High Court
                                                             accepted appeal of the unit. The
                                                             department filed appeal before
                                                             Supreme Court. The Supreme Court
                                                             has remanded the case to the High
                                                             Court for deciding it a fresh.


838   Saman                             Raja                Suit for Damages                             50           MCC
      Diplomatic Bond                 Muhammad                                                                        Preventiv
                                        Iqbal                                                                         e Karachi
                        1434/1998                                                                                                 Customs
839   Haji Abdul                        Raja                Suit for Damages                             13           MCC
      Qadeer                          Muhammad                                                                        Preventiv
                                        Iqbal                                                                         e Karachi
                        /2006                                                                                                     Customs
840   Muhammad                      Mr.Khalil Dogar         Suit for Damages                             10           MCC
      Saleem                                                                                                          Preventiv
                                                                                                                      e Karachi
                        759/2006                                                                                                  Customs
841   Muhammad                        Mr.Shakil             Suit for Damages                            3.33          MCC
      Tariq                            Ahmed                                                                          Preventiv
                                                                                                                      e Karachi
                        1014/2004                                                                                                 Customs
842   Nadeem Mirza                      Raja                Suit for Damages                            0.94          MCC
                                      Muhammad                                                                        Preventiv
                                        Iqbal                                                                         e Karachi
                        291/2006                                                                                                  Customs
843   Arman Khan                        Raja                Suit for Damages                            6.19          MCC
                                      Muhammad                                                                        Preventiv
                                        Iqbal                                                                         e Karachi
                        208/2003                                                                                                  Customs




                                                                       Page 114 of 155
844   Syed Aleem                      Raja          Suit for Damages                       8.6   MCC
      Ahmed                         Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                     292/2006                                                                                Customs
845   Nadeem Mirza                    Raja          Suit for Damages                      5.33   MCC
                                    Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                     293/2006                                                                                Customs
846   Nadeem Mirza                    Raja          Suit for Damages                       4.9   MCC
                                    Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                     294/2006                                                                                Customs
847   Abdul Aziz                      Raja          Suit for damages                       20    MCC
                                    Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                     155/93                                                                                  Customs
848   Major                       Mr.Khalil Dogar   Suit for damages                      215    MCC
      Muhammad                                                                                   Preventiv
      Tariq                                                                                      e Karachi
                     661/2006                                                                                Customs
849   Shahid Anjum                 Mr.Ziauddin      Suit for damages (Seizure of 39 kgs     5    MCC
                                      Nasir         of heroin)                                   Preventiv
                                                                                                 e Karachi
                     208/2001                                                                                Customs
850   Collector                     Mr.Ahmed        Appeal against CNS Court (4.4 Ks        0    MCC
      Preventive                    Khan Bugti      Heroine)                                     Preventiv
                                                                                                 e Karachi
                     SAA 210/07                                                                              Customs
851   Muhammad                      Mr.Ahmed        Acquittal from CNS                      0    MCC
      Iqbal                         Khan Bugti                                                   Preventiv
                                                                                                 e Karachi
                     385/04                                                                                  Customs
852   Collector                     Mazhar Ali      CNS Appeal                              0    MCC
      Preventive                     Chohan                                                      Preventiv
                                                                                                 e Karachi
                     237/08                                                                                  Customs
853   Shamim Ahmed                  Mr. Khalil      CNS Appeal (500       kgs Charas        0    MCC
      Khan                           Dogar          seized)                                      Preventiv
                                                                                                 e Karachi
                     371/98                                                                                  Customs




                                                               Page 115 of 155
854   Collector                         Mr.Shakil      CNS Appeal                              0    MCC
      Preventive                         Ahmed                                                      Preventiv
                                                                                                    e Karachi
                       320/2004                                                                                 Customs
855   Hasan Imam                        Mr.Shakil      CNS Appeal                              0    MCC
                                         Ahmed                                                      Preventiv
                                                                                                    e Karachi
                       74/2003                                                                                Customs
856   Noor-ul-Kaleem                 Mr.Khalil Dogar   Service Matter                          0    MCC
                       1286/2008                                                                    Preventiv Customs
857   Mr. Idress                     Mr.Khalil Dogar   Service Matter                          0    MCC
      Chachar                                                                                       Preventiv
                                                                                                    e Karachi
                       1640/2008                                                                              Customs
858   Manzoor Ahmed                  G. Hyder Shaikh   Service matter                          0    MCC
                                                                                                    Preventiv
                                                                                                    e Karachi
                       CP D-966/08                                                                            Customs
859   Basharat Ali                     Mr.Nadeem       Service matter                          0    MCC
                                        Qureshi                                                     Preventiv
                                                                                                    e Karachi
                       380/2003                                                                               Customs
860   GTS Logistic                   Mr.Khalil Dogar   Licensing                               0    MCC
                       CPD-1752/08                                                                  Preventiv Customs
861   Collector                       Khalil Dogar     Foreign Currency                        1    e Karachi
                                                                                                    MCC
      Preventive       CPD-1725/05                                                                  Preventiv Customs
862   Collector                        Mazhar Ali      Foreign Currency (Kuwaiti Dinar       0.75   e Karachi
                                                                                                    MCC
      Preventive                        Chohan         200251, S.Rial 48790)                        Preventiv
                                                                                                    e Karachi
                       SpCR.A 08                                                                                Customs
863   Aqila Begum                      Mr.Ahmed        Gold Seizure (Seizure of 29.43 Tola   0.16   MCC
                                       Khan Bugti      Gold)                                        Preventiv
                                                                                                    e Karachi
                       944/2006                                                                                 Customs
864   Abdul Ghafoor                      Raja          Gold Seizure (Seizure of 6000 Tola      6    MCC
                                       Muhammad        Gold)                                        Preventiv
                                         Iqbal                                                      e Karachi
                       259/2000                                                                                 Customs




                                                                   Page 116 of 155
865   M.Ashraf                         Mr.Ahmed      29.6 kgs Diamonds                    0.14   MCC
                                       Khan Bugti                                                Preventiv
                                                                                                 e Karachi
                         1272/2005                                                                           Customs
866   Collector                          Raja        Gold Seizure                         0.15   MCC
      Preventive                       Muhammad                                                  Preventiv
                                         Iqbal                                                   e Karachi
                         210/06                                                                              Customs
867   Collector                          Raja        Seizure of Land Cruiser Jeep           1    MCC
      Preventive                       Muhammad                                                  Preventiv
                                         Iqbal                                                   e Karachi
                         M/891                                                                               Customs
868   Saludin Mirza                      Raja        Mercedeez Benz                        8.1   MCC
                                       Muhammad                                                  Preventiv
                                         Iqbal                                                   e Karachi
                         Suit 364/00                                                                         Customs
869   Collector                        Mazhar Ali    Redemption fine on vehicles          0.75   MCC
      Preventive                        Chohan                                                   Preventiv
                                                                                                 e Karachi
                         SCRA 247/08                                                                         Customs
870   Noman Jan                        G.H.Shaikh                                         14.9   MCC
                                                                                                 Preventiv
                                                                                                 e Karachi
                         SCRA 47/06                  SCRA 47/06                                              Customs
871   Qaiser Brothers                  Mr.Farooqui   Valuation Dispute of 5000 M.T         2.8   MCC
                                                     DOP                                         Preventiv
                                                                                                 e Karachi
                         2813/2002                                                                           Customs
872   Ejaz Bhatti                        Raja        Mis-declaration of Palm fatty acid    2.2   MCC
                                       Muhammad      distillate as Palm acid oil                 Preventiv
                                         Iqbal                                                   e Karachi
                         366/2002                                                                            Customs
873   Muhammad Ali                       Raja        Mis-declaration of Palm fatty acid    2.5   MCC
      Zia                              Muhammad      distillate as Palm acid oil                 Preventiv
                                         Iqbal                                                   e Karachi
                         367/2002                                                                            Customs
874   Fazlleat Preveen                   Raja        Mis-declaration of Palm fatty acid    0.9   MCC
                                       Muhammad      distillate as Palm acid oil                 Preventiv
                                         Iqbal                                                   e Karachi
                         368/2002                                                                            Customs




                                                                Page 117 of 155
875   M/s PIAC                    Mr.Khalil Dogar   Duty evasion on import of Aircraft    22.8   MCC
                                                                                                 Preventiv
                                                                                                 e Karachi
                      32/2003                                                                                Customs
876   Tahir Soap &                  Mr.Nadeem       Valuation dispute                       1    MCC
      Oil                            Qureshi                                                     Preventiv
                                                                                                 e Karachi
                      320/2003                                                                               Customs
877   M/s PIAC                        Raja          Duty demand on import of aircraft      5.7   MCC
                                    Muhammad        engine                                       Preventiv
                                      Iqbal                                                      e Karachi
                      30/2004                                                                                Customs
878   Ejaz Ahmed                      Raja          Lakhani Diplomatic Bond                10    MCC
      Khan                          Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                      260/2005                                                                               Customs
879   M/s Broums                      Raja          Outstanding freight payment           0.72   MCC
      Maritime                      Muhammad                                                     Preventiv
                                      Iqbal                                                      e Karachi
                      216/2005                                                                               Customs
880   M/s Duty Free                 Mr.Nadeem       Against Board’s Order                   5    MCC
      Shops Ltd                      Qureshi                                                     Preventiv
                                                                                                 e Karachi
                      552/2005                                                                               Customs
881   Zia Ur REhman               Mr.Ehsanullah     Sale Proceed                          79.7   MCC
                                    Cheema                                                       Preventiv
                                                                                                 e Karachi
                      CP. 06/06                                                                              Customs
882   Collector                     Mr.Shakil       Short Levy/Wrong Assessmnt             15    MCC
      Preventive                     Ahmed                                                       Preventiv
                                                                                                 e Karachi
                      46/2006                                                                                Customs
883   M/s Shadman                   Mr.Shakil                 SRO 479(I)/92              0.168   MCC
      Electronic                     Ahmed                                                       Preventiv
                                                                                                 e Karachi
                       541/2005                                                                              Customs
884   Muhammad                    Mr.Khalil Dogar      Short Levy/Wrong Assessmnt          1.9   MCC
      Iqbal                                                                                      Preventiv
                                                                                                 e Karachi
                        41/2007                                                                              Customs




                                                               Page 118 of 155
885   NDFC (N.B.P.)                         Raja          Short Levy/Wrong Assessmnt      1.1   MCC
                                          Muhammad                                              Preventiv
                                            Iqbal                                               e Karachi
                            92/2001                                                                         Customs
886   Alf International                 Mr.Ehsanullah           DTRE misuuse              26    MCC
                                          Cheema                                                Preventiv
                                                                                                e Karachi
                            CP.06/06                                                                        Customs
887   Alf International                 Mr.Ehsanullah           DTRE misuuse            38.59   MCC
                                          Cheema                                                Preventiv
                                                                                                e Karachi
                            CP.49/05                                                                        Customs
888   M/s PIA                           G. Hyder Shaikh   Short Levy/Wrong Assessmnt    0.444   MCC
                                                                                                Preventiv
                                                                                                e Karachi
                             44/04                                                                          Customs
889   Mr. Mohd                          Mr.Khalil Dogar   Short Levy/Wrong Assessmnt    2.092   MCC
      Zaman                                                                                     Preventiv
                                                                                                e Karachi
                             690/05                                                                         Customs
890   Collector                           Mr. Shakeel     Short Levy/Wrong Assessmnt    0.589   MCC
      Preventive                           Ahmed                                                Preventiv
                                                                                                e Karachi
                             NIL/05                                                                         Customs
891   M/s PSO                               Raja          Short Levy/Wrong Assessmnt      24    MCC
                                          Muhammad                                              Preventiv
                                            Iqbal                                               e Karachi
                           CP 1943/01                                                                       Customs
892   M/s Asia Pacific                    G. A Khan        Claim of Preventive (to be      0    MCC
      Hotel Int                                                   ascetained)                   Preventiv
                                                                                                e Karachi
                          SPLHCA 86/9                                                                       Customs
893   Collector                           G. A Khan        Criminal Acquittal Appeal       0    MCC
      Preventive                                                                                Preventiv
                                                                                                e Karachi
                             /2009                                                                          Customs
894   Collector                           G. A Khan        Criminal Acquittal Appeal       0    MCC
      Preventive                                                                                Preventiv
                                                                                                e Karachi
                      SCAA No. 25/09                                                                        Customs




                                                                 Page 119 of 155
895   Collector                         G. A Khan     Short Levy/Wrong Assessmnt      5.55   MCC
      Preventive                                                                             Preventiv
                                                                                             e Karachi
                                                                                                         Customs
896   ADC AFU                           G. A Khan        Siezure of Silk Cloth         0.2   MCC
                                                                                             Preventiv
                                                                                             e Karachi
                                                                                                         Customs
897   Yaqoob Ismail                  Ghulam Hyder                                            MCC
                                        Shaikh                                               Preventiv
                                                                                             e Karachi
                      SUIT NO.515/01                                                                     Customs
898   Collector                        Aqeel Abbasi                                     2    MCC
      Preventive                                                                             Preventiv
                                                                                             e Karachi
                          CRA                                                                            Customs
899   Collector                         G.A.Khan                                      0.17   MCC
      Preventive                                                                             Preventiv
                                                                                             e Karachi
                          CRA                                                                            Customs
900   Raees Ahmed &                     G.A.Khan         Smuggling of Heroin            0    MCC
      Others                                                                                 Preventiv
                                                                                             e Karachi
                       CPD-1359/09                                                                       Customs
901   Al-Rahim                          G.A.Khan      Short Levy/Wrong Assessmnt     11.71   MCC
      Trading Co.                                                                            Preventiv
                                                                                             e Karachi
                        CP-1970/09                                                                       Customs
902                                                                                          MCC
                                                                                             Preventiv
                                                                                             e Karachi
                        CRA-126/09 G.A.Khan
      Collector Preventive                            Short Levy/Wrong Assessmnt      1.28               Customs
903   EDF Pvt Lt                      GA Khan         Short Levy/Wrong Assessmnt             MCC
                                                                                             Preventiv
                                                                                             e Karachi
                       CPD-2567/09                                                      0                Customs
904                                                                                          MCC
                                                                                             Preventiv
                                                                                             e Karachi
      PIA                          GA
                    SCRA-136 to 179/09 Khan           Payment of outstanding taxes    120                Customs




                                                             Page 120 of 155
905                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
      Iqbal Hussain    CP2536/09 raja M. Iqbal              Valuation Dispute         0                Customs
906                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
      S.Khusheed Anwar CP-2132     Zain A. jatoi              Service maters          o                Customs
907                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                       S
      Hussain S/o Siddiq CRA-23/09 Zain A. Jatoi            sumuggling of gold       70                Customs
908                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                      CP-2716/09 Zain. A. jatoi
      Sultan Khan & Others                                    Service matters         0                Customs
909                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                      SCRA-06/2010Zain A. Jatoi
      Collector Preventive                                  Valutioan Dispute       1.04               Customs
910                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
      DO              SCRA-07/2010Zain A. Jatoi                    DO               0.37               Customs
911                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                      SCRA-08/2010Zain A. Jatoi
      Collector Preventive                                Classification Dispute    2.14               Customs
912                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                   SCCAA           G.A.Khan
      Collector Preventive No.167/2005                       Norcotics matter         0                Customs
913                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
      Khalid Javed     SCRA 4/09 Raja Muhammad Iqbal      smuglling of Oil Tanker                      Customs
914                                                                                        MCC
                                                                                           Preventiv
                                                                                           e Karachi
                    Others         Raja
      Sher Afghan & Suit No. 132/2010 Muhammad M. Iqbal            Suit               0                Customs




                                                               Page 121 of 155
915                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Collector Preventive SCRA    G.A.Khan                Smuggling of Currency          5                Customs
916                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
                                R
      Tufiq Ahmed CP No. 202/2010 aja Muhammad Iqbal                  -                   0                Customs
917                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Haroon                      Raja
                    SCRA185 TO 187/09 M. Iqbal                 Seizure of Gold            0                Customs
918                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
                     Suit No.    Raja M. Iqbal
      karim Ibrahim Pardhan 519/10                                Damages                 0                Customs
919                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
                     SCRANo.35/2010
      Collector Preventive       G.A.Khan               Seizure of Toyota Land Cruiser    0                Customs
920                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      EDF Pvt Lt      SCRA32/2010Raja M.Iqbal              Recovery of Govt. Dues         2                Customs
921                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Amin Qureshi     CP 2510/2010Raja M.Iqbal             Seizure of Nissan Jeep       2.4               Customs
922                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Milinium PharmaCP 1023/2010raja M. Iqbal              Classification Dispute        0                Customs
923                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Zubeida Begum CP 836/2006 raja M. Iqbal                   Sizure of Taxi           0.4               Customs
924                                                                                            MCC
                                                                                               Preventiv
                                                                                               e Karachi
      Ghulam Raza     SCRA 54/2010Ghulam Hyder Shaikh    Sizure of Forighn Currency       2                Customs




                                                                Page 122 of 155
925                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
      Naseema Begum CP629/2006 Raja M. Iqbal              Seizure of Mitsubishi Pajero     0                Customs
926                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
      Collector Preventive SCRA   Khalil Dogar           Smuggling of Forigen Currency   2.26               Customs
927                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
      Collector Preventive SCRA   Khalil Dogar               Seizyre of Silk Cloth        2.6               Customs
928                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
      Collector Preventive SCRA   Khalil Dogar               Seizure of Silk Cloth        2.1               Customs
929                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                  SCRA55/2010G.A Khan
      Muhammad Umair Feroz                                  Smuggling of Currency          5                Customs
930                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                    CP.            Ghulam Hyder Shaikh
      Empire Electronic No. 1868/2010                      Permit matter of Dip Bond       0                Customs
931                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                  CP            Ghulam Hyder Shaikh
      M.Mukhtar Khan No. 1612/2010                            Seizure of Vehichle          0                Customs
932                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                   SCRA             Raja
      EDF Services Pvt ltd No. 32/2010 Muhammad Iqbal        Seizure of Ciggrattes        0.5               Customs
933                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                                 Ghulam Hyder Shaikh
      Hoora Pharma CP No. 1705/2010                             Dispute of SRO           0.64               Customs
934                                                                                             MCC
                                                                                                Preventiv
                                                                                                e Karachi
                    SCRA No.      Ghulam Hyder Shaikh
      Pakistan Agro Chemical 56/2010                            Value Dispute             1.3               Customs




                                                                 Page 123 of 155
935                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                    SCRA           Raja
      Suncrops Pesticides No. 52/2010 Muhammad Iqbal                   SRO Dispute               0                     Customs
936                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                         S
      Collector Preventive CRA NO Zain A. Jatoi                        SRO Dispute            25.49                    Customs
937                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                    CP No.     Raja
      WorldCall Telecom 1975/2010 M. Iqbal                             SRO Dispute            10.11                    Customs
938                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                                Sibtain Mahmud
      Yasir Nawaz SCRA No. 65/2010                              Seizure of Foreign Currency      0                     Customs
939                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                         S
      Collector Preventive CRA No. Raja M. Iqbal                    Seizure of LCD TV            0                     Customs
940                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                        SCRA No.
      Collector Preventive         raja M. Iqbal            Seizure of LCD TV                    0                     Customs
941                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                               Ghulam Hyder Shaikh
      Hashim Ahmed CP No. 2181/2010                         Seizure of Mobile Phones             0                     Customs
942                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                        SCRA No.
      Collector Preventive         Khalil Dogar             Dispute of PCT                     0.88                    Customs
943                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                        SCRA
      Collector Preventive         Khalil Dogar             Value Dispute                      0.55                    Customs
944                                                                                                        MCC
                                                                                                           Preventiv
                                                                                                           e Karachi
                        SCRA
      Collector Preventive         Raja Muhammad iqbal      Seizure of Gold                      0                     Customs
945                                                                                                   By   RTO-
      Sara Textile,   C.P.695/08                     2008                                                  Karachi     ST & FED


                                                                       Page 124 of 155
946                                                                                                                 By       RTO-
      Malik Gul Mhd., HCA-98/09                     2009                                                                     Karachi   ST & FED
947                                                                                                                 By       RTO-
      Malik Gul Mhd., HCA-128/09                    2009                                                                     Karachi   ST & FED
948   Abdul Salam                                                                                                   By       RTO-
      Khan,           72/2009                       2009                                         1.421                       Karachi   ST & FED
949                                                                                                                 By       RTO-
      Sultan Khan,     D-2716/2009                  2009                                                                     Karachi   ST & FED
950                                                                                                                 By       RTO-
      Pioneer Traders, 95/2009                      2009                                        18.692                       Karachi   ST & FED
951   Faisal Bashir                                                                                                 By       RTO-
      Memon            2717/2009                    2009                                                                     Karachi   ST & FED
952   Television                                                                                                    By       RTO-
      Media            C.P.719/2009                 2009                                        97.445                       Karachi   ST & FED
953                                                                                                                 By       RTO-
      Shakeel Ahmed C.P.2713/2009                   2009                                                                     Karachi   ST & FED
954                                                                                                                 By       RTO-
      Javed Sultan     D-1361/2009                  2009                                                                     Karachi   ST & FED
955                                                                                                                 By       RTO-
      Zahid Ul Bari    2648/2009                    2009                                                                     Karachi   ST & FED
956                                                                                                                 By       RTO-
      Raja Zarar       CAA-07/2009                  2009                                          7.5                        Karachi   ST & FED
957   M.Faisal                                                                                                      By       RTO-
      Motiwala         C.P.D-2549/09                2009                                        30.408                       Karachi   ST & FED
958   Mohammad                                                                                                      By       RTO-
      Saleem           D-1396/008                   2008                                                                     Karachi   ST & FED
959   Tyco Fire &                                                                                                   By       RTO-
      Security         2566/2009                    2009                                                                     Karachi   ST & FED
960                    C.P.1320 to                                                                                  By       RTO-
      Imran Qazi       1325/09                      2009                                                                     Karachi   ST & FED
961                                                                                                                 By       RTO-
      Amir Hussain     C.P.2703/2009                2009                                                                     Karachi   ST & FED
962                                                                                                                 By       RTO-
      Romi Tex         N.A.                          N.A      Sec.7 & 10                         2.656                       Karachi   ST & FED
963                    S.T.Appeal                                                                                   By       RTO-
      United Export    No.67/2010                   2010      Sec.66 & 10                       11.212                       Karachi   ST & FED
964                    1(17)law/AL                                                                                           LTU
                        P/STE/01                                                                                             Karachi
          Abbot
                           OinA                                                                  Not
        Laboratories               Raja M. Iqbal   2-Jan-01       ST on Nutritional Products                1.372    Deptt
                         1208/99                                                               Applicable
        Pakistan Ltd
                         SSTA #
                          //2001                                                                                                       ST & FED


                                                                           Page 125 of 155
965                  1(12)ST&F                                                                                                     LTU
        Adamjee      E/Legal/Cou                               Short assesment of FED by 3% from       Not                         Karachi
                                   Raja M. Iqbal   30.10.08                                                       0.000    Party
        Insurance      rt/08 Suit                                           July 06                  Applicable
                     No. 1479/08                                                                                                             ST & FED
966                  1(163)LTU/                                                                                                    LTU
                     ST&CE/Leg                                                                                                     Karachi
        Aero Asia                                                   CED on Airport tax and             Not
                          al/02    Raja M. Iqbal   21-Jun-00                                                      0.000    Party
       International                                                  Embarkation fee                Applicable
                        Suit No.
                      795/2000                                                                                                               ST & FED
967                  1(36)LTU/S                                                                                                    LTU
                     T&FE/Legal                                                                                                    Karachi
        Aliuminum
                      /09 Suilt                                Reopen Show Cause under section         Not
      Processing Ind               Raja M. Iqbal   29.04.09                                                         0      Party
                      No 297/99                                            45 A                      Applicable
        Int (Pvt)ltd
                     dt 24.01.03
                     HCA 445/03                                                                                                              ST & FED
968                      1/206-                                                                                                    LTU
                     Law/ST/Am                                                                                                     Karachi
                     reli Steel/02
                          OIO                                   FURTHER TAX ON SUPPLIES
       Amreli Steel                Aqeel Ahmed                                                         Not
                     110/01&03/                    31.08.06      MADE TO UN REGISTERED                            28.832   Deptt
         (Pvt) Ltd                    Abbasi                                                         Applicable
                           02                                           PERSON
                          STA.
                      K310&95
                      STRA /06                                                                                                               ST & FED
969                                                                                                                                LTU
                      1(81)/LTU/S                                                                                                  Karachi
                      T&CE/Legal
       Amreli Steel        /04        Shakeel                                                          Not
                         18/316-                   1-Nov-93              Additional tax                           2.415    Party
        (Pvt) Ltd                     Ahmad                                                          Applicable
                      Law(Amreli
                        Steel)/93
                           CP
                      No.3386/93                                                                                                             ST & FED
970                   1(47)LTU/S                                                                                                   LTU
                      T&CE/Legal                                                                                                   Karachi
       Amreli Steel                                            Levy of CED on Loans &Advances          Not
                           /04      Jawaid Mir     23-Jan-04                                                      5.528    Party
        (Pvt) Ltd                                               provided by Financial Institutions   Applicable
                          CP #
                        137/2004                                                                                                             ST & FED




                                                                          Page 126 of 155
971                      18/94-                                                                                                       LTU
                       Law(Amreli                                                                                                     Karachi
                        Steel)/95
                          Suit                                     Reund claimed on excess payment
       Amreli Steel                     A.S.K        8/1/1995 &                                           Not
                       No.702,703/                                of ST and CED on Billets and Ingots                  0      Party
        (Pvt) Ltd                       Ghori         08.08.05                                          Applicable
                        95 HCA                                              during 89 to 91
                        212/05 &
                         213/05
                                                                                                                                                ST & FED
972                                                                                                                                   LTU
                      2(82)ST&C                                                                                                       Karachi
                      E/Audit/Bay
      Bayer Pakistan er/Lega/04 Aqeel Ahmed                        Inadmissible Input Tax on Closing      Not
                                                      30.01.06                                                       1.081    Deptt
           Ltd           STRA        Abbasi                                      Stock                  Applicable
                        No./2005
                         OIA K-
                         137/05                                                                                                                 ST & FED
973                      18/18-                                                                                                       LTU
                       Law(BOC                                                                                                        Karachi
       BOC Pakistan     Pak Ltd)     Jawaid                                                               Not
                                                     18-May-00         Advances from Customer                        5.584    Party
           Ltd            /2000      Farooqi                                                            Applicable
                       CP No.D-
                        700/2000                                                                                                                ST & FED
974                   1(165)LTU/                                                                                                      LTU
                      ST&CE/Leg                                                                                                       Karachi
         Brookes                                                                                          Not
                           al/02  Raja M. Iqbal      14-Dec-00          Inadmissible Input Tax                       1.158    Party
      Pharmaceuticals                                                                                   Applicable
                        Suit No.
                       1597/2000                                                                                                                ST & FED
975                       18/2-                                                                                                       LTU
                      Law(Brooks                                                                                                      Karachi
         Brookes                                                                                          Not
                      Pharma)/92 Raja M. Iqbal       May,1991            Sales tax on Pyodine                          0      Party
      Pharmaceuticals                                                                                   Applicable
                       CP 976/91
                                                                                                                                                ST & FED
976                      18/40-                                                                                                       LTU
                       Law(Caltex                                                                                                     Karachi
      Caltex Oil Pak       Oil                                                                            Not
                                     Raja M. Iqbal   1-May-00          S. T. on Petroleum Grease                     10.681   Party
           Ltd         Pak)/2000                                                                        Applicable
                         SSTA
                       No.61/2000                                                                                                               ST & FED




                                                                             Page 127 of 155
977                  1/CE/LEGA                                                                                                     LTU
                     L/C.O/LTU/                                                                                                    Karachi
      Caltex Oil Pak       2002      Shakeel                                                           Not
                         SCEA #                    2-Apr-02          CED on Supreme Plus                          3.006    Deptt
           Ltd                        Ahmad                                                          Applicable
                      292 //2002
                          CEA k
                          63/01                                                                                                              ST & FED
978                  1(132)/LTU/                                                                                                   LTU
                      ST&CE/L/0                                                                                                    Karachi
      Caltex Oil Pak                                                                                   Not
                             4     Mohsin Imam     15.09.06         Sales tax on furnace oil                      16.000   Deptt
           Ltd                                                                                       Applicable
                         SCEA #
                       241//2006                                                                                                             ST & FED
979                   1(13)ST&F                                                                                                    LTU
         Century     E/Legal/Cou                               Short assesment of FED by 3% from       Not                         Karachi
                                   Raja M. Iqbal   30.10.08                                                       0.000    Party
        Insurance       rt/08 Suit                                          July 06                  Applicable
                     No. 1494/08                                                                                                             ST & FED
980                  1(93)LTU/S                                                                                                    LTU
                      T&CE/LEG                                                                                                     Karachi
        Cibageigy       AL/2003      Shakeel                                                           Not
                         SSTA #                    27-May-02     wrong adjustment of Input tax                    5.014    Deptt
       Pakistan Ltd                   Ahmad                                                          Applicable
                       103/2002
                         CMA #
                       1174/2002                                                                                                             ST & FED
981                  1(31)LTU/S                                                                                                    LTU
                     T&FE/Legal                                                                                                    Karachi
        Coca Cola           /09    Syed Shahid                                                         Not
                                                   29.04.09          Inadmissible Input Tax                         0      Deptt
        Beverages     CEk212/97      Hussain                                                         Applicable
                      dt 31.12.08
                     CERA /09                                                                                                                ST & FED
982                        Law                                                                                                     LTU
                      Cell(20)/Ce                                 Wihdrawal of Option of self                                      Karachi
        Dada bhoy                                                                                      Not
                     /Dadabhoy/0    Fariduddin     20.10.03    clearance before one yerar violated                64.322   Deptt
       Cement Ind                                                                                    Applicable
                       4 SCEA                                      SRO 388(I)/01 dt 18.06.01
                       NO. 73/03                                                                                                             ST & FED




                                                                         Page 128 of 155
983                      1(26)LTU/S                                                                                                      LTU
                         T&CE/HC/L                                                                                                       Karachi
                            egal/02
       Engro Asahi           OIO
                                                                                                             Not
         polymer           76/04dt   Mohsin Imam        .0 .02.07         Inadmissible Input Tax                        3.520    Deptt
                                                                                                           Applicable
       Chemical L        6.07.04 StA
                          #K232/04
                          STRA No.
                              /07                                                                                                                  ST & FED
984                      1(5)LTU/ST                                                                                                      LTU
          FaujiOil
                         &FELegal/0                                   Challenged the Sindh Sales tax                                     Karachi
        Terminal &                                                                                           Not
                               6       Raja M. Iqbal    07.02.06    Ordinance 2000 as ultra virus of the                0.000    Party
      Distribution Co.                                                                                     Applicable
                          CP No.D-                                             constitution
            Ltd.
                          1612/2005                                                                                                                ST & FED
985     Futehally             1/1-                                                                                                       LTU
                                                                                                             Not
      Chemicals Pvt      law/w/fc/99   Mohsin Imam      1-Oct-99          Inadmissible Input Tax                        9.080    Party   Karachi
                                                                                                           Applicable
          Ltd.           SSTA 18/99                                                                                                                ST & FED
986                          1(86)                                                                                                       LTU
                         LTU/ST&F                                                                                                        Karachi
                                                                                                             Not
      Gillett Pakistan    E/Legal/05   Raja M. Iqbal    08.11.00    Inadmissible adjustment of Input tax                3.954    Party
                                                                                                           Applicable
                            SSTA
                            116/00                                                                                                                 ST & FED
987                      1(76)LTU/S                                                                                                      LTU
                         T&CE/Legal                                                                                                      Karachi
                                           A.S.K                    Demand of Sales Tax on Auction of        Not
      Habib Bank Ltd          /05                       1-Dec-98                                                        0.000    Party
                                           Ghori                         Yellow Cabs by Banks              Applicable
                            Suit #
                           1594/98                                                                                                                 ST & FED
988                      1(07)/ST&F                                                                                                      LTU
        HINO PAK         E/Legal//08                                 FED not charged on the franchise        Not                         Karachi
                                       Raja M. Iqbal    10.08.08                                                        0.000    Party
        MOTORS             C.P No.                                              servises                   Applicable
                          1678/2008                                                                                                                ST & FED
989                         18/54-                                                                                                       LTU
                         Law/ICI.Pak                                                                                                     Karachi
                            /2001         Jawaid                                                             Not
      ICI Pakistan Ltd                                  15-May-01      Special audit ordered by A.T.                    0.000    Party
                              Suit        Farooqi                                                          Applicable
                         NO.590/200
                               1                                                                                                                   ST & FED
990                         Coor-                                                                                                        LTU
                                                                                                             Not
      ICI Pakistan Ltd   3(185)2002    Ch.Zafar Iqbal   09.12.02      In admissible Input tax adjusted                  38.000   Deptt   Karachi
                                                                                                           Applicable
                         STA 590/03                                                                                                                ST & FED



                                                                               Page 129 of 155
991                          Coor-                                                                                                  LTU
                                                                                                       Not
      ICI Pakistan Ltd    3(51)2003    A.Karim Malik   30.11.02   In admissible Input tax adjusted                 0.250    Party   Karachi
                                                                                                     Applicable
                         STA 557/02                                                                                                           ST & FED
992                          Coor-                                                                                                  LTU
                                                                                                       Not
      ICI Pakistan Ltd    3(41)2002    Izharu Haque    14.05.02           Demand of CED                            9.000    Party   Karachi
                                                                                                     Applicable
                          CA 265/02                                                                                                           ST & FED
993                           1(16                                                                                                  LTU
                         )/ST&FE/Le                                                                                                 Karachi
         INDUS                                                    FED not charged on the franchise     Not
                             gal//08   Raja M. Iqbal   10.08.08                                                    0.000
        MORTRS                                                               servises                Applicable
                            CP NO
                          2399/2008                                                                                                           ST & FED
994                      1(135)LTU/                                                                                                 LTU
                         ST&CE/Leg                                                                                                  Karachi
      Karachi Electric                                                                                 Not
                              al/04    Raja M. Iqbal   1-May-04    ST on Late Payment Surcharge                   100.272   Party
       Supply Corp.                                                                                  Applicable
                            SSTA #
                            53/2004                                                                                                           ST & FED
995                      1(19)LTU/S                                                                                                 LTU
      Lakson Tobacco     T&FE/Lakso     Nasir Saeed                                                    Not                          Karachi
                                                       8-Dec-09           FED short paid                           2.556    Party
            Co            n/08 STRA       Shaikh                                                     Applicable
                               07                                                                                                             ST & FED
996                      1(24)LTU/S                                                                                                 LTU
                           T&CE/L-                                                                                                  Karachi
      M/s.Farooq Oil                                              Retrospective application of SRO     Not
                              C/06     Raja M. Iqbal   26.09.06                                                     Nil     Party
       Ind (Pvt) Ltd.                                                         24(I)/06               Applicable
                           CP No.D-
                          1474/2006                                                                                                           ST & FED
997                      1(24)LTU/S                                                                                                 LTU
       M/s.Razzaque        T&CE/L-                                                                                                  Karachi
                                                                  Retrospective application of SRO     Not
       Basit Oil Ind          C/06     Raja M. Iqbal   26.09.06                                                     Nil     Party
                                                                              24(I)/06               Applicable
        (Pvt) Ltd.         CP No.D-
                          1473/2006                                                                                                           ST & FED
998                      1(24)LTU/S                                                                                                 LTU
      M/s.Umer Bilal       T&CE/L-                                                                                                  Karachi
                                                                  Retrospective application of SRO     Not
       Oil Ind (Pvt)          C/06     Raja M. Iqbal   26.09.06                                                     Nil     Party
                                                                              24(I)/06               Applicable
            Ltd.           CP No.D-
                          1479/2006                                                                                                           ST & FED




                                                                           Page 130 of 155
999                         1/1-                                                                                                   LTU
                         Law/Ref/97                                                                                                Karachi
                            8/W
                            CP #
                          281/2005
                                                                  Levy of CED under Production
                                         Shakeel                                                       Not
       Mehran Bottlers      ( CP #                    .Feb 05      Capacity (Aerated Water)Rules,                 0.000    Party
                                         Ahmad                                                       Applicable
                            280/05                                1990 Sro # 501(I)/90 dt 07.06.90
                         pertianing to
                           Pakistan
                          Beverages
                         involves the
                         same issue)                                                                                                         ST & FED
1000                    1(82)LTU/S                                                                                                 LTU
                        T&FE/NRL/                                                                                                  Karachi
           National           05                                                                       Not
                                     Mohsin Imam     29.04.09             Reduce penaly                             0      Deptt
       Refinery Limited CEk212/97                                                                    Applicable
                         dt 31.12.08
                        CERA /09                                                                                                             ST & FED
1001                    1(19)LTU/S                                                                                                 LTU
                        T&CE/HC/L                                    Non-payment of CED on                                         Karachi
         New Jubilee                                                                                   Not
                           egal/06   Raja M. Iqbal               commission which was charged but                 0.000    Party
         Insuranc Co                                                                                 Applicable
                          SCEA #                                          not deposited
                          74/2003                                                                                                            ST & FED
1002                    1(45)LTU/S                                                                                                 LTU
                                                                   Inadmissible Input tax adj Rs
          Pak Agro      T&CE/Legal                                                                                                 Karachi
                                                                   803,919 ii) Short payment of        Not
        Chemical (Pvt)       /04     Raja M. Iqbal   23.02.06                                                     2.096    Deptt
                                                                     taxduring Sep96 to Oct96        Applicable
              Ltd       STRA # 79/
                                                                            Rs.1292593
                            2006                                                                                                             ST & FED
1003       Pak Air-          1/1-                                                                                                  LTU
        conditioning & Law/CP/101      Shakeel                                                         Not                         Karachi
                                                     21-Jun-05        Special Audit u/s 32(A)                      Nil     Party
         Refrigeration     3/99/W       Ahmad                                                        Applicable
          Company       CP 1013/99                                                                                                           ST & FED
1004                                                                                                                               LTU
           Pakistan      1(01)/LTU/S                                                                   Not
                                     Raja M. Iqbal   01.02.08        against show casue notice                      0      Party   Karachi
          Beverages       T&FE/L/08                                                                  Applicable
                                                                                                                                             ST & FED
1005                       18/132-                                                                                                 LTU
                          Law(Pak-                                                                                                 Karachi
           Pakistan                      Shakeel                                                       Not
                           Bev)/02                   1-Jan-02        suppression of production                    12.501   Deptt
          Beverages                      Ahmad                                                       Applicable
                           SCEA #
                            //2002                                                                                                           ST & FED


                                                                           Page 131 of 155
1006                       1(25)LTU/S                                                                                                    LTU
           Pakistan         T&FE/PPL/                                                                        Not                         Karachi
                                          Raja M. Iqbal   02.02.09      Sales tax on the supply of LPG                  0.000    Party
        Petroleum Ltd.       09 STRA                                                                       Applicable
                               62/07                                                                                                               ST & FED
1007                       16(552)Cont                                                                                                   LTU
                           /Tech/STE/P                                                                                                   Karachi
                               SP/99
           Pakistan         oio 160/99                                   sales tax was not paid on the
                              20.02.99                                                                       Not
       Security Printing                  Raja M. Iqbal   30-Jan-00    supplies of postal and non postal                86.000   Deptt
                                OIA                                                                        Applicable
         Corpotation                                                                 items
                              86/2000
                              14.02.07
                               STRA
                               /2007                                                                                                               ST & FED
1008                       1(152)LTU/                                                                                                    LTU
                           ST&CE/Leg                                                                                                     Karachi
        Pakistan State                                                Non-payment of ST on other income      Not
                                al/04     Raja M. Iqbal                                                                  Nil     Party
             Oil                                                            (Throughput charges)           Applicable
                               STA #
                             168/2004                                                                                                              ST & FED
1009                       1(251)LTU/                                                                                                    LTU
                           ST&CE/Leg                                                                                                     Karachi
                                al/04
        Pakistan State        STA # k                                                                        Not
                                          Raja M. Iqbal   16.09.06             CED Short paid                           11.000   Party
             Oil              48/2001                                                                      Applicable
                              10.06.06
                            OIO 161/01
                            dt 17.05.01                                                                                                            ST & FED
1010                       1(11)LTU/S                                                                                                    LTU
                           T&CE/Legal     Aqeel Ahmed                                                        Not                         Karachi
       Pakland Cement                                     3-Sep-05      Demand of Sales Tax on Scrap                    0.518    Deptt
                                 /04        Abbasi                                                         Applicable
                            STR //05                                                                                                               ST & FED
1011                       1(35)LTU/S                                                                                                    LTU
                           T&FE/Legal                                                                                                    Karachi
                             /09 Suilt                                Reopen Show Cause under section        Not
       Pakland Cement                     Raja M. Iqbal   29.04.09                                                        0      Party
                             No 412/99                                            45 A                     Applicable
                            dt 24.01.03
                           HCA 453/03                                                                                                              ST & FED
1012                            1/1-                                                                                                     LTU
                           Law/875/99/                                                                                                   Karachi
       Park Davis Pvt                       Farhat                                                           Not
                                  W                       10-Apr-99    S.T. on Listerine and Mouthwash                  5.123    Party
            Ltd                           nawaz Lodhi                                                      Applicable
                           CP # 875/99
                               (WP)                                                                                                                ST & FED


                                                                                Page 132 of 155
1013                      1(128)LTU/                                                                                                            LTU
                          ST&CE/Leg                                                                                                             Karachi
       Philips Electrical     al/03                                  ST was not paid on installation           Not
                           OinA # K-   Raja M. Iqbal   16-Apr-03                                                          57.851        Deptt
              Ind.                                                     charges. Value of Supply              Applicable
                           239/2002
                          SSTA # 116
                             //2003                                                                                                                       ST & FED
1014                                                                  Demand of sales tax on scrap,                                             LTU
                        11(1)Law/E
                                                                    plastics bags, containers and Fixed                                         Karachi
       Phoenix Armour     nf/PA/05                                                                             Not
                                       Masooda siraj   1-Oct-04      Assets (Against the orders of the                    17.468        Party
          (Pvt) Ltd       CP # D-                                                                            Applicable
                                                                   President of Pakistan seting a side of
                         1202/2004
                                                                           the orders of the FTO,                                                         ST & FED
1015                                                                                                                                            LTU
                        1(58)/LTU/S                                Sales tax not chrged on the supplies        Not
             PIA                    Raja M. Iqbal        Party                                                                     14   Deptt   Karachi
                         T&FE/L/07                                 of printing of stationery, calander etc   Applicable
                                                                                                                                                          ST & FED
1016                    1(171)LTU/                                                                                                              LTU
          Proctor &     ST&CE/Leg                                  input tax adjusted twice (ii) Supplies      Not                              Karachi
                                    Raja M. Iqbal                                                                         3.222         Party
           Gamble            al/03                                 made to FATA & PATA (iii) penalty         Applicable
                        STR 149/05                                                                                                                        ST & FED
1017                        18/45-                                                                                                              LTU
                        Reckitt&Ben                                                                                                             Karachi
                           ckir)/00
                          Suit No.
          Reckitt &       591/2001     Jawaid                                                                  Not
                           18/46 -                     15-May-01   Special Audit challenged by this suit                   Nil          Party
          Benckiser                    Farooqi                                                               Applicable
                        Law(Reckitt
                        &Benckiser)
                              /00
                          Suit No.
                          591/2001                                                                                                                        ST & FED
1018                        18/68-                                                                                                              LTU
                        Law(Reckitt                                                                                                             Karachi
          Reckitt &     &Benckr)/0    Shakeel                       Audit u/s 32A. Demand raised on            Not
                                                       23-Jun-05                                                           Nil          Party
          Benckiser            0       Ahmad                               audit observation.                Applicable
                          Suit No.
                         1205/2001                                                                                                                        ST & FED




                                                                               Page 133 of 155
1019                   1(03)/LTU/S                                                                                                LTU
                       T&CE/Legal                                                                                                 Karachi
                        /Reckitt/08
          Reckitt &
                        STRA No.                                Demand of Sales tax on supplies of     Not
       Colman Pakistan              Raja M. Iqbal   19.03.08                                                      0.000   Party
                       399/07 STA                                           Detoll                   Applicable
            Ltd.
                         # 2353/99
                          OiO No.
                           62/99                                                                                                            ST & FED
1020                   1(94)LTU/S                                                                                                 LTU
                       T&CE/Legal                                                                                                 Karachi
                                                                                                       Not
       Roche Paksitan      /05    Raja M. Iqbal     23-Jun-05   wrongly adjusted credit note U/s 9                5.416   Party
                                                                                                     Applicable
                         Suit No.
                        562/2004                                                                                                            ST & FED
1021                   1(351)LTU/                                                                                                 LTU
                       ST&CE/Leg                                                                                                  Karachi
        Searl Pakistan
                          al/03   Aqeel Ahmed                   Inadmissible Input Tax on Closing      Not
       LimitedEngineer                              28-Jun-05                                                     0.089   Deptt
                        STRA No.     Abbasi                                   Stock                  Applicable
         ing (Pvt) Ltd
                           /05
                                                                                                                                            ST & FED
1022                   1(5)LTU/ST                                                                                                 LTU
                       &CE/Legal/                                                                                                 Karachi
                            02
            Sind
                         18/133-       Shakeel                                                         Not
         Engineering                                21-Jun-05                Surveys                               Nil    Party
                       Law/W-Sind      Ahmad                                                         Applicable
          (Pvt) Ltd
                         Eng./99
                         Suit no.
                         1514/99                                                                                                            ST & FED
1023                   1(277)LTU/                                                                                                 LTU
            Sind
                      ST&CE/Leg        Shakeel                                                         Not                        Karachi
         Engineering                                12-Dec-03    Further ST on supply of vehicles                 4.631   Deptt
                           al/03       Ahmad                                                         Applicable
          (Pvt) Ltd
                       SSTA //03                                                                                                            ST & FED
1024                  1(22)LTU/S                                                                                                  LTU
                         T&FE/C-                                                                                                  Karachi
       Sui Sothern Gas Legal/06                                   Slaes tax on Transportation &        Not
                        CP No.D-    Raja M. Iqbal   30.09.06                                                      6.111   Party
        Pakistan Ltd.                                             premium on marine insuranc .       Applicable
                        1537/2006
                        STRA No.
                          174/06                                                                                                            ST & FED




                                                                          Page 134 of 155
1025                  1(44)/LTU/S                                                                                                    LTU
                      T&CE/Legal-                                                                                                    Karachi
         HINO PAK                                               Hinopak filed this suit against their     Not
                          C/09    Mohsin Imam        15.06.09                                                        0.000   Party
          MOTORS                                                            customer                    Applicable
                        Suit No.
                         859/09                                                                                                                ST & FED
1026                    1(93)ST-                                                                                                     LTU
                      LTU/Cont/0                                                                                                     Karachi
                         4 OIA
                        k96/04dt
                        16.12.06
          Pakitstan    OIO 23/04 Mohsin Imam                     CED on gas utilized by the PPL's         Not
                                                     12.08.09                                                        2.475   Deptt
        Petroleum Ltd dt 21.02.04                                         employees                     Applicable
                         STRA
                         278/07
                         CPLA
                      21k/09 CA.
                                                                                                                                               ST & FED
                        100k/09
1027                  1(50)/LTU/S                                                                                                    LTU
                      T&CE/Legal-                                   Non-payment of CED on                                            Karachi
        EFU General                 Shakeel                                                               Not
                          C/09                       30.06.09   commission which was charged but                     0.000   Party
          Insurance                 Ahmad                                                               Applicable
                         CP No.                                          not deposited
                        1349/09                                                                                                                ST & FED
1028                                                                                                                                 LTU
                        1(52)/LTU/S                                                                                                  Karachi
           Abbot        T&E/Legal-
                                                                Non payment of ST, inadmissible           Not
         Laboratories   C/Abbott/09 Mohsin Imam      01.09.09                                                        6.249   Deptt
                                                                       iput adj on stock                Applicable
         Pakistan Ltd    STRA No.
                            /09
                                                                                                                                               ST & FED
1029                    1(64)/LTU/S                                                                                                  LTU
                         T&E/Legal-                                                                                                  Karachi
       Clariant Pakistan C/Clariant                              Sales tax was not paind wrongly          Not
                                     Raja M. Iqbal   30.11.09                                                        0.000   Party
             Ltd.            /09                                   asumed as exempt supplies            Applicable
                             Suit
                         No.1663 /09                                                                                                           ST & FED
1030                    1(66)/LTU/S                                                                                                  LTU
                         T&E/Legal-                                                                                                  Karachi
           Pakistan       C/Clariant                                                                      Not
                                     Mohsin Imam     24.12.09                                                        0.248   Party
          Beverages          /10                                                                        Applicable
                            FERA
                         No.189 /09                                                                                                            ST & FED



                                                                           Page 135 of 155
1031                    1(67)/LTU/S                                                                                                   LTU
                         T&E/Legal-                                                                                                   Karachi
           Pakistan       C/Clariant                                                                     Not
                                     Mohsin Imam     24.12.09                                                        1.800    Party
          Beverages            /10                                                                     Applicable
                             FERA
                         No.188 /09                                                                                                             ST & FED
1032         M/s.       1(73)/LTU/S                                                                                                   LTU
         Independent T&E/Legal-                                                                                                       Karachi
                                     Syed Mohsin                 The petitioner has not paid Federal     Not
         Newspapers       /Court/09                 24.03.2010                                                       9.366    Party
                                         Imam                     Excise Duty on advertisements        Applicable
         Corporation          CP-
        (Pvt) Limited D614/2010                                                                                                                 ST & FED
1033                    1(74)/LTU/S                                                                                                   LTU
         Independent     T&E/Legal-                                                                                                   Karachi
                                                                                                         Not
        Group(SMC-        /Court/09                 26.03.2010                                                                Party
                                                                                                       Applicable
           Pvt) Ltd.         CP-D-
                          783/2010                                                                                                              ST & FED
1034                          Suit                                                                                                    LTU
       Sui Sothern Gas                Ali Mumtaz                                                         Not
                         No.809/201                 24-05-2010   Sales tax Recover able on Royalty                   165      Party   Karachi
        Pakistan Ltd.                   Sheikh                                                         Applicable
                                0                                                                                                               ST & FED
1035                    1(25)LTU/S                                                                                                    LTU
                                      Ali Mumtaz                 Sales tax not charged on the LPG        Not
             PPL        T&FE/tribun                  6-Oct-10                                                       40.592    Deptt   Karachi
                                        Sheikh                                  gas                    Applicable
                         al/PPL/010                                                                                                             ST & FED
1036                     1(38)ltu/ST                                                                                                  LTU
                                      Ali Mumtaz                  Sales tax recverable on different      Not
       Gillett Pakistan      & FE                    6-Oct-10                                                       22.745    Deptt   Karachi
                                        Sheikh                                 issues                  Applicable
                           /legal/06                                                                                                            ST & FED
1037                                 Hafiz Munwar                                                                                     LTU
          Coca Cola                                                                                      Not
                                         Iqbal                    Sales tax on chilling equipments                  26.175    Party   Karachi
          Beverages                                                                                    Applicable
                                      0519106206                                                                                                ST & FED
1038                         CP D                                                                                                     LTU
                                      Ali Mumtaz                     Sales Tax recoverable on            Not
       K S Sulmangee No.2007/20                     29-06-2010                                                      28.638    Party   Karachi
                                        Sheikh                             Vermacellies                Applicable
                                10                                                                                                              ST & FED
1039                       2(5)LTU                                                                                                    LTU
                           /ST &FE    Ali Mumtaz                 Non DTRE approved raw material          Not                          Karachi
       Mehran Bottlers                               7-Feb-10                                                        1.100    Deptt
                        /Mehran/Leg     Sheikh                       used in the DTRE export           Applicable
                              al/10                                                                                                             ST & FED
1040                      1(2)ltu/ST                                                                                                  LTU
                                                                                                         Not
          Tapal Tea     &FE/adj/tap Siddiq Mirza     2-Jul-10    Supression of the packing material                 112.000   Deptt   Karachi
                                                                                                       Applicable
                              al/08                                                                                                             ST & FED
1041                         CP D                                                                                                     LTU
       Karachi Electric                                                                                  Not
                         No.2607/20                  04/01/10                                                                 Party   Karachi
        Supply Corp.                                                                                   Applicable
                               092                                                                                                              ST & FED



                                                                           Page 136 of 155
1042         Habib                                                                                                                    LTU
                                                                  non payment of FED on Misc.            Not
         Metropoliton             Mohsin Imam     27-09-2010                                                        1.241    Deptt    Karachi
                                                                   Income and Forign income            Applicable
             bank                                                                                                                               ST & FED
1043    Pakistan State                                                                                   Not                          LTU
                                   Siddiq Mirza   13-10-2010     Excise duty on xylelne tolyenen                             Deptt
              Oil                                                                                      Applicable                     Karachi   ST & FED
1044   Collector of    Spl. Sales   Mr. Haider    19.04.2004   Brief facts are that the PSO was                                       MCC
       Customs, MCC Tax. Ref.     Iqbal Waniwal                availing exemption of sales tax                                        Port
       Port Muhammad No. 94/2004                               under Sixth Schedule to the Sales                                      Qasim
       Bin Qasim                                               Tax Act, 1990, on import of Furnace
       Vs.                                                     Oil which was withdrawn vide SRO
       M/s. Pakistan                                           922(I)/99 dated 16.08.1999. The
       State Oil                                               importers filed ex-bond bill of entry
                                                               on     16.08.1999     which      was
                                                               chargeable to sales tax under SRO
                                                               922(I)/99 dated 16.08.1999. The
                                                               show cause notice was issued and
                                                               demand was enforced for Rs..                                   By
                                                               13975486/-           (Rs.8131759/-,                  8.13    Departm
                                                               Rs.2448261/- and Rs.3395466/-).                                ent
                                                               The Honourable Tribunal extended
                                                               benefit to the importers vide order
                                                               dated 17.05.2004. The matter was
                                                               challenged in the Honourable High
                                                               Court of Sindh at Karachi by the
                                                               Department and Special Sales Tax
                                                               Reference were filed. The matter
                                                               was heard and the initial objection
                                                               that the reference was not filed by
                                                               the Collector was got rectified by
                                                               permission of the Court.                                                         Customs
1045   Collector of  Spl. Sales    Mr. Haider     19.04.2004                                                                          MCC
       Customs, MCC Tax Ref. No. Iqbal Waniwal                                                                                        Port
       Port Muhammad 95/2004                                                                                                  By      Qasim
       Bin Qasim                                                               -DO-                                 2.44    Departm
       Vs.                                                                                                                    ent
       M/s. Pakistan
       State Oil
                                                                                                                                                Customs




                                                                          Page 137 of 155
1046   Collector of  Spl. Sales    Mr. Haider          19.04.2004                                                             MCC
       Customs, MCC Tax Ref. No. Iqbal Waniwal                                                                                Port
       Port Muhammad 96/2004                                                                                          By      Qasim
       Bin Qasim                                                                    -DO-                     3.39   Departm
       Vs.                                                                                                            ent
       M/s. Pakistan
       State Oil
                                                                                                                                      Customs
1047   Collector of        Spl.          Mr. Raja M.   28.09.2010   The issue pertains to determination                       MCC
       Customs Vs.         Customs          Iqbal                   of imported goods.                                        Port
                                                                                                                      By
       Bilal Aqeel Steel   Ref.                                                                                               Qasim
                                                                                                             1.98   Departm
       Re-Rolling          Application
                                                                                                                      ent
       Mills,              No. 270 of
       Gujranwala          2010                                                                                                       Customs
1048   Collector of        Spl.          Mr. Raja M.   17.02.2005   The issue pertains to refund of sales                     MCC
       Customs, MCC        Customs          Iqbal                   tax on import of RBD Palm Oil. The                        Port
       Port Muhammad       Ref. No.                                 goods were assessed on enhanced                           Qasim
       Bin Qasim           21/2005                                  value on the basis of higher value
       Vs.                                                          evidence as per Board's instructions.
       M/s. Habib Oil                                               Subsequently, the Board withdrew
       Mills
                                                                    its instructions. The importers
                                                                    claimed refund of sales tax on
                                                                                                                      By
                                                                    enhanced value. The department
                                                                                                             1.75   Departm
                                                                    rejected the refund claims being time-
                                                                                                                      ent
                                                                    barred. The Appellate Tribunal
                                                                    passed the order in favour of
                                                                    importer. The department filed
                                                                    Special Customs Reference in the
                                                                    High Court on the grounds the
                                                                    importer has failed to prove that
                                                                    incidence of sales tax has not passed
                                                                    to end consumer.                                                  Customs
1049   Collector of        Spl.          Mr. Raja M.   27.01.2007                                                             MCC
       Customs, MCC        Customs          Iqbal                                                                             Port
       Port Muhammad       Ref. No.                                                                                   By      Qasim
       Bin Qasim           08/2007                                                  -DO-                     0.65   Departm
       Vs.                                                                                                            ent
       M/s. Habib Oil
       Mills
                                                                                                                                      Customs


                                                                               Page 138 of 155
1050   Collector of     Spl.         Mr. Haider    04.01.2007   The issue pertains to refund of                         MCC
       Customs, MCC     Customs    Iqbal Waniwal                customs duty on import of Clover                        Port
       Port Muhammad    Ref. No.                                Seeds. The goods were assessed on                       Qasim
       Bin Qasim        229/2007                                enhanced value. The matter referred
       Vs.                                                      to the Directorate of Customs
       M/s. Navatakia                                           Valuation. The importers claimed
       International
                                                                refund of customs duty on enhanced
                                                                value. The department rejected the
                                                                refund claims on the grounds that               By
                                                                importer has failed to prove that      0.26   Departm
                                                                incidence of duty has not been                  ent
                                                                passed on the end consumer. The
                                                                Appellate Tribunal passed the order
                                                                in favour of the importer. The
                                                                Department filed Special Customs
                                                                Reference in the High Court on the
                                                                grounds the importer has failed to
                                                                proof that incidence of customs duty
                                                                to the end consumer.                                            Customs
1051   Collector of     Spl.         Mr. Haider    04.01.2007                                                           MCC
       Customs, MCC     Customs    Iqbal Waniwal                                                                        Port
       Port Muhammad    Ref. No.                                                                                By      Qasim
       Bin Qasim        230/2007                                               -DO-                    1.15   Departm
       Vs.                                                                                                      ent
       M/s. Iqra
       International
                                                                                                                                Customs
1052   Collector of     Spl.         Mr. Haider    04.01.2007                                                           MCC
       Customs, MCC     Customs    Iqbal Waniwal                                                                        Port
       Port Muhammad    Ref. No.                                                                                By      Qasim
       Bin Qasim        228/2007                                               -DO-                    0.95   Departm
       Vs.                                                                                                      ent
       M/s. Ahmed
       Brothers
                                                                                                                                Customs




                                                                           Page 139 of 155
1053   Collector of      Spl.         Mr. Raja M.   26.10.2009                                                                  MCC
       Customs, MCC      Customs         Iqbal                                                                                  Port
       Port Muhammad     Ref.                                                                                                   Qasim
       Bin Qasim         No.182/200                              The issue pertains to importation of                   By
       Vs.               9                                       Palm Acid Oil and the importer         0.60          Departm
       M/s. Tahir Soap                                           under-invoiced the value.                              ent
       & Oil Factory,
       Karachi

                                                                                                                                        Customs
1054   Collector of      Spl.         Mr. Raja M.   26.10.2009   The issue pertains to imposition of                            MCC
       Customs, MCC      Customs         Iqbal                   penalty on shipping line on short                              Port
       Port Muhammad     Ref.                                    shipment under clause 24 of section                            Qasim
       Bin Qasim         No.180/200                              156(1) of the Custom Act, 1969.
       Vs.               9                                       The importer filed appeal with the
       M/s. Alpine                                               Collector (Appeals). The learned
       Marine Services                                           Collector (Appeals) upheld the
       (Pvt.) Ltd.,                                              contentions of the importers. The
                                                                 learned      Collector    (Appeals)
                                                                 dismissed the appeal filed by the                      By
                                                                 importer. Accordingly, the importer           0.21   Departm
                                                                 filed appeal before the Appellate                      ent
                                                                 Tribunal. The Honourable Appellate
                                                                 Tribunal vide its order dated
                                                                 18.08.2009 dismissed the appeal
                                                                 filed     by     the    department.
                                                                 Accordingly, the department filed
                                                                 Special Customs Reference before
                                                                 the Honourable High Court of
                                                                 Pakistan.                                                              Customs
1055   Collector of      Spl.         Mr. Raja M.   26.10.2009                                                                  MCC
       Customs, MCC      Customs         Iqbal                                                                                  Port
       Port Muhammad     Ref. No.                                                                                               Qasim
       Bin Qasim         181/2009                                                                                       By
       Vs.                                                                       -DO-                          1.07   Departm
       M/s. Alpine                                                                                                      ent
       Marine Services
       (Pvt.) Ltd.,

                                                                                                                                        Customs



                                                                             Page 140 of 155
1056   Collector of    Spl.        Mr. Raja M.    .10.2009    The issue pertains to that the                           MCC
       Customs, MCC    Customs        Iqbal                   importer did not paid duty and taxes                     Port
       Port Muhammad   Ref. No.                               on landed quantity in the storage                By      Qasim
       Bin Qasim       127/2009                               tanks which is against the law and      3.23   Departm
       Vs.                                                    this omission resluted into loss of              ent
       M/s. Pakistan                                          government revneu to the tune of
       State Oil                                              Rs. 3235001/-
                                                                                                                               Customs
1057   Collector of  Spl. Sales    Mr. Suhail    21.01.2010   The issue pertains to classification                     MCC
       Customs, MCC Tax Ref. No.   Muzzafar                   of imported ingredients of pesticide.                    Port
       Port Muhammad 05 of 2010                               The demand was enforced. The                             Qasim
       Bin Qasim                                              importer filed appeal before the                 By
       Vs.    M/s.                                            Collector (Appeals). The learned        2.54   Departm
       FMC                                                    Collector (Appeals) upheld the                   ent
                                                              contentions of the department. The
                                                              department filed appeal before the
                                                              Appellate Tribunal.
                                                                                                                               Customs
1058   Collector of  Spl. Sales    Mr. Suhail    21.01.2010   The issue pertains to classification                     MCC
       Customs, MCC Tax Ref. No.   Muzzafar                   of imported ingredients of pesticide.                    Port
       Port Muhammad 03 of 2010                               The demand was enforced. The                             Qasim
       Bin Qasim                                              importer filed appeal before the                 By
       Vs.                                                    Collector (Appeals). The learned        2.54   Departm
       M/s. FMC                                               Collector (Appeals) upheld the                   ent
                                                              contentions of the department. The
                                                              department filed appeal before the
                                                              Appellate Tribunal.
                                                                                                                               Customs
1059   Collector of  Spl. Sales    Mr. Suhail    21.01.2010   The issue pertains to classification                     MCC
       Customs, MCC Tax Ref. No.   Muzzafar                   of imported ingredients of pesticide.                    Port
       Port Muhammad 04 of 2010                               The demand was enforced. The                             Qasim
       Bin Qasim                                              importer filed appeal before the                 By
       Vs.                                                    Collector (Appeals). The learned        1.69   Departm
       M/s. FMC                                               Collector (Appeals) upheld the                   ent
                                                              contentions of the department. The
                                                              department filed appeal before the
                                                              Appellate Tribunal.
                                                                                                                               Customs




                                                                         Page 141 of 155
1060   Collector of    Spl Customs     Mr. Sohail       .03.2010    The issue pertains to valuation. The                      MCC
       Customs         Reference       Muzaffar                     goods were released provisionally                         Port
       Vs. M/s. Mia    Application                                  under section 81 of the Customs                           Qasim
       Corporation     No. 34 of                                    Act,     1969.     The     Valuation
                       2010                                         department issued ruling. The
                                                                    department enforced the demand.
                                                                    The importer filed appeal with the
                                                                    Collector (Appeals). The learned
                                                                    Collector (Appeals) upheld the                    By
                                                                    contentions of the importers. The       0.70    Departm
                                                                    department filed appeal before the                ent
                                                                    Appellate Tribunal. The Honourable
                                                                    Appellate Tribunal passed the order
                                                                    against the department. Accordingly,
                                                                    the department filed Spl. Customs
                                                                    Ref.    Application     before    the
                                                                    Honourable High Court.
                                                                                                                                      Customs
1061   M/s. Muhammad Suit No.        Syed Tariq Ali    29.03.2000   The issue pertains to import of RBD                       MCC
       Hussain       411/2000                                       Palm Oil stored in warehouse of                           Port
       Terminal Vs.                                                 Muhammad Hussain Terminal. The                            Qasim
       Collector of                                                 tanks were collapsed and the oil was            Against
       Customs, Port                                                spilled and contaminated. The           22.58   Departm
       Qasim and                                                    insurance guarantee was to be                     ent
       others                                                       encashed. However, the bonder filed
                                                                    Suit in the Sindh High Court which
                                                                    is pending.                                                       Customs
1062   M/s. Nasir Fateh Suit No.     Mr. Muhammad      08.05.2004   The issue pertains to Valuation on                      MCC
       Vs. Ameer        444/2004         Nadeem                     import of thikner. The goods were                       Port
       Khan Marwat &                 Qureshi and Mr.                assessed on the basis of evidencial             Against Qasim
       Others                         Raja M. Iqbal                 value. However, the importer did not    0.98    Departm
                                                                    accept the enhanced value and filed               ent
                                                                    the Suit in the Honourable High
                                                                    Court of Sindh which is pending.                                  Customs




                                                                               Page 142 of 155
1063   M/s. Raja       Ref. No.         Mr. Haider     22.12.2005   The issue pertains to exemption on                        MCC
       Motors          128/2005       Iqbal Waniwal                 import of CKD Vehicles. The                               Port
       Company Ltd.,                                                Engineering Development Board                             Qasim
       Vs.                                                          determined       the    shortfall   in
       Collector of                                                 indigenization.      Therefore,    the
       Customs                                                      assessment was made on the basis of
       (Adjudication-I                                              shortfall and exemption was not
       & Appeals) and                                               granted to the extent of percentage
       another                                                      of     shortfall     determined     by          Against
                                                                    Engineering Development Board.           6.4    Departm
                                                                    The importers claimed that the                    ent
                                                                    crucial date for assessment on the
                                                                    basis of shortfall will be the date of
                                                                    import instead of Bill of Entry. The
                                                                    Appellate        Tribunal       upheld
                                                                    departments point of view. The
                                                                    importer has filed appeal in the
                                                                    Honourable Sindh High Court which                                 Customs
1064   M/s. Raja         Ref. No.       Mr. Haider     22.12.2005   is pending.                                               MCC
       Motors            129/2005     Iqbal Waniwal                                                                           Port
       Company Ltd.,                                                                                                          Qasim
       Vs.                                                                                                          Against
       Collector of                                                                 -DO-                     1.74   Departm
       Customs                                                                                                        ent
       (Adjudication-I
       & Appeals) and
       another                                                                                                                        Customs
1065   M/s. Sabiha &     H.C.A. No.   Mr. Syed Tariq   12.02.2009   The issue pertains between two                          MCC
       anothers          33/2009           Ali                      importers regarding Trade Mark on               Against Port
       Vs.     Jaangda                                              import of Dry Battery Cell.              0.00   Departm Qasim
       Industries and                                                                                                 ent
       others                                                                                                                         Customs
1066   M/s. Faisal       H.C.A. No.   Mr. Syed Tariq   06.05.2009   The issue pertains between two                          MCC
       Naseem            35/2009           Ali                      importers regarding Trade Mark on               Against Port
       Vs. S.S.                                                     import of Dry Battery Cell.              0.00   Departm Qasim
       Corporation &                                                                                                  ent
       Others                                                                                                                         Customs




                                                                                Page 143 of 155
1067   M/s. Binaco       H.C.A. No.     Mr. Raja M.     07.08.2006   The Suit has been filed for recovery                     MCC
       Traders           393/2006          Iqbal                     of damages. Briefly, the goods                           Port
       Vs. Federation                                                imported by Binaco Traders were                          Qasim
       of Pakistan and                                               auctioned under section 82 of the              Against
       others                                                        Customs Act, 1969, read with            0.00   Departm
                                                                     relevant auction rules. The plaintiff            ent
                                                                     has claimed damages on the pretext
                                                                     of financial losses.
                                                                                                                                      Customs
1068   M/s. National     C.P. No. D-     Mr. Sohail     05.08.2009   The matter relates to valuation of                       MCC
       Electric          1578/2009       Muzaffar                    imported air conditioners, the goods                     Port
       Company                                                       were assessed provisionally. The                         Qasim
       Vs.                                                           value was determined on the basis of
       Federation of                                                 Valuation Advice and demand was
       Pakistan and                                                  enforced. The Collector (Appeals)
       others                                                        upheld the order of Adjudicating
                                                                     Authority. The importer filed appeal
                                                                     with the Appellate Tribunal. The
                                                                     Appellate Tribunal disposed of the
                                                                     appeal with the direction that the             Against
                                                                     importer may file review application    6.34   Departm
                                                                     with the D.G. Valuation. The                     ent
                                                                     importer filed review application
                                                                     with the D.G. Valuation which was
                                                                     dismissed. The importer challenged
                                                                     the order of the D.G. Valuaiton in
                                                                     the Honourable High Court of Sindh
                                                                     at Karachi. The case is pending
                                                                     before the Honourable High Court.



                                                                                                                                      Customs
1069   M/s. Ashraf  C.P. No. D-        Mr. Syed Tariq   20.07.2009   The issue pertains to conflict of                      MCC
       Qureshi and  840/2009                Ali                      election for office bearer of Sindh            Against Port
       others Vs.                                                    Automobile Scrap Association. This      0.00   Departm Qasim
       Muhammad Ali                                                  Collectorate is proforma respondent.             ent
       Qureshi                                                                                                                        Customs




                                                                                Page 144 of 155
1070   M/s. Amaha      Suit No.       Mr. Raja M.     14.01.2009   The issue pertains to import of                           MCC
       Entertainment   40/2009           Iqbal                     machinery. The exemption of duty                          Port
       (Pvt.) Ltd.,                                                and taxes was granted on the                              Qasim
       Vs.                                                         condition that the goods shall not be
       Humayun                                                     sold before expiry of five years.
       Akhtar Butt &                                               Subsequently, it was revealed that
       Others                                                      the imported goods had been sold                Against
                                                                   before expiry of five years. The        11.95   Departm
                                                                   matter was under enquiry and                      ent
                                                                   importer claimed that the goods
                                                                   were not sold but were placed under
                                                                   joint business. In the meanwhile, the
                                                                   importer filed Suit in the
                                                                   Honourable Sindh High Court.
                                                                                                                                     Customs
1071   M/s. Balochistan Suit No.     Mr. Syed Tariq     2006       Suit for recovery of demuges.                             MCC
       Construction     1053/2006         Ali                      Importer imported a used dredger                          Port
       Company                                                     and produced fake and forged                              Qasim
       Vs.                                                         contract for assessment of value of
       Collector of                                                the dredger. The Directorate of
       Customs, Port                                               Intelligence made a contravention               Against
       Muhammad Bin                                                case. However, subsequently the           0     Departm
       Qasim and                                                   Appellate Tribunal exonerated the                 ent
       others                                                      importers from charges of mis-
                                                                   declartion.   The     High    Court
                                                                   dismissed the appeal filed by the
                                                                   department. The importers filed Suit
                                                                   for damages against the department.
                                                                                                                                     Customs
1072   M/s. Muhammad   W.P. No.       Mr. Izhar-ul-   19.06.2006   The petition has been filed by the                      MCC
       Iqbal           993/2006           Haq                      general public for ban on import of                     Port
       Vs.             Lahore High                                 Betel Nuts.                                     Against Qasim
       Ministry of     Court                                                                                 0     Departm
       Commerce and                                                                                                  ent
       others
                                                                                                                                     Customs




                                                                              Page 145 of 155
1073   M/s. Raza Fecto C.P. No.      Mr. Syed Tariq     01.06.2007   The issue pertains to the exemption                        MCC
       Tractor         488/2006      Ali, Mr. Raja M.                on import of CKD Tractors. The                             Port
       Vs.                               Iqbal and                   goods were released against Bank                           Qasim
       Federation of                     Attorney                    Guarantee in lieu of survey
       Pakistan &                       General of                   certificate. The Board issued survey
       Others                             Pakistan                   certificate with retrospective effects.
                                                                     Therefore, the guarantee was
                                                                     encashed. The importer filed refund
                                                                     which was rejected. The importers
                                                                     filed Complaint with the F.T.O. The              Against
                                                                     F.T.O. passed the order in favour of      6.15   Departm
                                                                     the importer. The department filed                 ent
                                                                     the appeal with the President. The
                                                                     President of Pakistan set aside the
                                                                     orders of F.T.O. The importers filed
                                                                     the petition on the grounds that the
                                                                     order of President has not been
                                                                     signed by the President. The
                                                                     judgment is reserved and is awaited.

                                                                                                                                        Customs
1074   M/s. S.S.        Suit No.    Mr. Syed Tariq Ali 14.03.2008    The issue pertains between two                           MCC
       Coporation       375/2008                                     importers regarding Trade Mark on                        Port
                                                                                                                      Against
       Vs.                                                           import of Dry Battery Cell.                              Qasim
                                                                                                               0.66   Departm
       Jaangda
                                                                                                                        ent
       Industries and
       others                                                                                                                           Customs
1075   M/s. Faisal      Suit No.    Mr. Syed Tariq Ali 20.05.2008    The issue pertains between two                           MCC
       Naseem           577/2008                                     importers regarding Trade Mark on                Against Port
       Vs. S.S.                                                      import of Dry Battery Cell.                0     Departm Qasim
       Corporation &                                                                                                    ent
       Others                                                                                                                           Customs
1076   M/s. Hamza       Suit No.       Mr. Raja M.      02.01.2009   The matter pertains to issue of                          MCC
       Tariq Saigal     1616/2008         Iqbal                      breach of contract and ownership of                      Port
                                                                                                                      Against
       Vs. Shahid                                                    imported goods between two                               Qasim
                                                                                                               0.00   Departm
       Saeed Mughal &                                                independent       importers.    The
                                                                                                                        ent
       Others                                                        Collectorate is proforma respondent.
                                                                                                                                        Customs




                                                                                 Page 146 of 155
1077   M/s. Master      Civil Suit   Mr. Raja M.   22.05.2009   The Suit has been filed for recovery                      MCC
       Tiles Ceramics No.               Iqbal                   of damages and sale proceed.                              Port
       Industries Ltd., 1195/2006                               Briefly, the goods imported by                            Qasim
       Vs. Collector of                                         Master Tiles were auctioned under
       Customs, Port                                            section 82 of the Customs Act,
       Qasim and                                                1969, read with relevant auction                Against
       others                                                   rules. The importer has claimed         5.00    Departm
                                                                extra amount other than the sale                  ent
                                                                proceed specified under section 201
                                                                of the Customs Act, 1969, besides
                                                                the plaintiff has claimed damages on
                                                                the pretext of financial losses.
                                                                                                                                  Customs
1078   M/s. A.G. Sons   Suit No.     Mr. Raja M.   21.05.1998   The issue pertains to mis-declaration                   MCC
       Vs.    The       652/1998        Iqbal                   in import of used machinery.                    Against Port
       Collector of                                                                                     1.24    Departm Qasim
       Customs and                                                                                                ent
       others                                                                                                                     Customs
1079   M/s. Michael     Suit No.     Mr. Raja M.   19.05.2003   The issue pertains to seizure of                        MCC
       D'Souza          1073/2003       Iqbal                   Alcoholic beverages imported in the                     Port
                                                                name of embassy. The plaintiff                  Against Qasim
                                                                claims that the goods are frustrated    10.29   Departm
                                                                cargo and have been reach in                      ent
                                                                Pakistan inadvertently and be re-
                                                                exported to the shipper.                                          Customs




                                                                           Page 147 of 155
1080   M/s. Ray          Civil Appeal   Mr. M. Zafar     16.08.2002   M/s. Ray Shipping Enterprises                           MCC
       Shipping          No. 1316/02        Iqbal                     imported a secondhand vessel and                        Port
       Enterprises Ltd                                                claimed exemption of whole                              Qasim
       Vs.                                                            Customs Duty and Sales Tax in
       Assistant                                                      terms of SRO 482(I)/1992 dated
       Collector of                                                   14.02.1992. At the time of filing of
       Customs and                                                    bill of entry the SRO 482(I)/1992
       others                                                         had already been rescinded and at it
                                                                      place SRO 487(I)/1994 dated
                                                                      09.06.1994 was applicable which
                                                                      allows exemption of customs duty in
                                                                      excess of 10%. The sales tax @ 15%
                                                                      was also leviable. The importers
                                                                      filed a petition No.D/979/95 in
                                                                                                                    Against
                                                                      Honourable High Court of Sindh
                                                                                                             9.69   Departm
                                                                      challenging the levy of duty and
                                                                                                                      ent
                                                                      taxes. The Honourable Sindh High
                                                                      Court ordered that who had
                                                                      imported the vessel, would be liable
                                                                      to 10% customs duty and sales tax.
                                                                      The High Court also ordered that the
                                                                      M/s. Irfan Trading who had
                                                                      purchased a scraped the vessel will
                                                                      not be liable to pay the duty and
                                                                      taxes. M/s. Ray Shipping filed
                                                                      CPLA in the Honourable Supreme
                                                                      Court of Pakistan. The Honourable
                                                                      Supreme      Court    of    Pakistan
                                                                      remanded to the High Court of
                                                                      Sindh, Karachi.                                                 Customs
1081   M/s. Amir                                                      The issue pertains to ownership of                    MCC
       Mughal Vs.                                                                                                   Against Port
                        Suit No. Nil    Mr. Syed Tariq
       MSC Agency                                                     the imported goods between the         0.00   Departm Qasim
                        of 2009              Ali
       Pakistan (Pvt.)                                                                                                ent
       Ltd., and others                                               importer and shipping agent.                                    Customs




                                                                                 Page 148 of 155
1082                                                                The issue pertains to auction of the                       MCC
       M/s. Inshipping                                                                                                         Port
       (Pvt.) Ltd.,    Suit No.                                                                                        Against Qasim
                                      Mr. Raja M.
       Vs. Al-Wahid 1505 of                                                                                     0.00   Departm
                                         Iqbal
       Petroleum &     2009                                                                                              ent
       another
                                                                    goods                                                                Customs
1083   M/s. All                                                     The issue pertains to valuation of                         MCC
       Pakistan                                                     auto parts.                                                Port
       Motorcycle      CP No. D-                                                                                       Against Qasim
                                     Mr. Syed Tariq
       Assocation      1693 of                                                                                  0.00   Departm
                                          Ali
       Vs. Federation 2009                                                                                               ent
       of Pakistan and
       others                                                                                                                            Customs
1084                                                                The issue pertains between two                             MCC
       M/s. S.S.
                                                                    importers regarding Trade Mark on                          Port
       Coporation                                                                                                      Against
                       Suit No. 165   Mr. Haider                    import of Dry Battery Cell.                                Qasim
       Vs. Al Tabuk                                    09.02.2010                                               0.00   Departm
                       of 2010      Iqbal Waniwal
       Import & Export                                                                                                   ent
       & Others
                                                                                                                                         Customs
1085   M/s. Kashif Zaki C.P. No.       Mr. Raja M.     17.12.2008   The issue pertains to valuation and                          MCC
       Propriter of M/s. 2400/2008    Iqbal and Mr.                 recovery of government dues on                               Port
       MAT                           Sohail Muzaffar                import of carpets. The importer was                          Qasim
       Enterprises                                                  not traceable. The department made
       Vs. Federation                                               recovery from the plaintiff on
       of Pakistan and                                              categorical statement of clearing
       others                                                       agent to the effect that the plaintiff is          Against
                                                                    actual owner of the relevant imports.       2.38   Departm
                                                                    The plaintiff filed Suit claiming that               ent
                                                                    he is not the actual owner of the
                                                                    imported consignments and the
                                                                    importer is different entity. The
                                                                    matter is pending with the
                                                                    Honourbale Court.
                                                                                                                                         Customs
1086   M/s. All World C.P. No. D-     Mr. Raja M.      05.04.2010   The issue pertains to the PDC for                          MCC
       (Pvt.) Ltd., Vs. 2706 of          Iqbal                      Good for Payment.                                  Against Port
       Collector of     2009                                                                                           Departm Qasim
       Customs and                                                                                                       ent
       Others                                                                                                                            Customs



                                                                                 Page 149 of 155
1087   M/s. Shaikh       C.P. No. D-   Syed Tariq Ali   18.06.2010   The issues pertains to importation                    MCC
       Hasham            1713 of                                     and clearance of vehicle against                      Port
       Mahmood Vs.       2010                                        forged / fake documents. The                  Against Qasim
       Federation of                                                 department issues Demand Show          3.96   Departm
       Pakistan and                                                  Cause Notice. The importer                      ent
       Others                                                        pretended to be innocent buyer filed
                                                                     C.P. in the Honourable Sindh High
                                                                     Court.                                                          Customs
1088   M/s. Empire       C.P. No. D-   Mr. Ghulam       23.06.2010   The issue pertains to the re-                         MCC
       Electronics       1868 of       Hyder Shaikh                  exportation of diplomatic cargo,              Against Port
       Vs. Federation    2010                                        warehoused in diplomatic bond after    0.00   Departm Qasim
       of Pakistan and                                               lapse of manadatory period of three             ent
       Others                                                        years.                                                          Customs
1089   M/s. A.R. Autos   C.P. No. D-   Syed Tariq Ali   28.07.2010   The issue pertains to importer and                    MCC
       Vs. Secretary     2140 of                                     custodian M/s. QICT for waiver of                     Port
                                                                                                                   Against
       Revenue           2010                                        demurrage and detention charges.                      Qasim
                                                                                                            0.00   Departm
       Division and                                                  The importer filed C.P. in the
                                                                                                                     ent
       others                                                        Honourable High Court.
                                                                                                                                     Customs
1090   M/s. Alpine       Spl.          Syed Tariq Ali   19.08.2010   The issue pertains to imposition of                     MCC
       Marine Services   Customs                                     penalty on shipping line on short                       Port
       Vs. Member        Ref.                                        shipment under clause 24 of section                     Qasim
       Technical-II,     Application                                 156(1) of the Custom Act, 1969.
       Customs &         No. 96 of                                   The importer filed appeal with the            Against
       others            2010                                        Collector (Appeals). The learned       0.81   Departm
                                                                     Collector (Appeals) upheld the                  ent
                                                                     contentions of the importers. The
                                                                     department filed appeal before the
                                                                     Appellate Tribunal.
                                                                                                                                     Customs
1091   M/s. Alpine       Spl.          Syed Tariq Ali   11.10.2010   The issue pertains to imposition of                     MCC
       Marine Services   Customs                                     penalty on shipping line on short                       Port
       Vs. Member        Ref.                                        shipment under clause 24 of section                     Qasim
       Technical-II,     Application                                 156(1) of the Custom Act, 1969.
       Customs &         No. 144 of                                  The importer filed appeal with the            Against
       others            2010                                        Collector (Appeals). The learned       0.89   Departm
                                                                     Collector (Appeals) upheld the                  ent
                                                                     contentions of the importers. The
                                                                     department filed appeal before the
                                                                     Appellate Tribunal.
                                                                                                                                     Customs



                                                                                Page 150 of 155
1092   M/s. GAC          Spl.          Syed Tariq Ali   15.10.2010   The issue pertains to imposition of                    MCC
       Shipping          Customs                                     penalty on shipping line on short                      Port
       Pakistan (Pvt.)   Ref.                                        shipment under clause 24 of section                    Qasim
       Ltd., Vs. The     Application                                 156(1) of the Custom Act, 1969.
       Collector of      No. 228 of                                  The importer filed appeal with the           Against
       Cusotms &         2010                                        Collector (Appeals). The learned      3.11   Departm
       others                                                        Collector (Appeals) upheld the                 ent
                                                                     contentions of the importers. The
                                                                     department filed appeal before the
                                                                     Appellate Tribunal.
                                                                                                                                    Customs
1093   M/s. GAC          Spl.          Syed Tariq Ali   15.10.2010                 -DO-                                   MCC
       Shipping          Customs                                                                                          Port
       Pakistan (Pvt.)   Ref.                                                                                     Against Qasim
       Ltd., Vs. The     Application                                                                       2.40   Departm
       Collector of      No. 229 of                                                                                 ent
       Cusotms &         2010
       others                                                                                                                       Customs
1094   M/s. GAC          Spl.          Syed Tariq Ali   15.10.2010                 -DO-                                   MCC
       Shipping          Customs                                                                                          Port
       Pakistan (Pvt.)   Ref.                                                                                     Against Qasim
       Ltd., Vs. The     Application                                                                       2.12   Departm
       Collector of      No. 230 of                                                                                 ent
       Cusotms &         2010
       others                                                                                                                       Customs
1095   M/s. GAC          Spl.          Syed Tariq Ali   15.10.2010                 -DO-                                   MCC
       Shipping          Customs                                                                                          Port
       Pakistan (Pvt.)   Ref.                                                                                     Against Qasim
       Ltd., Vs. The     Application                                                                       2.19   Departm
       Collector of      No. 231 of                                                                                 ent
       Cusotms &         2010
       others                                                                                                                       Customs
1096   M/s. GAC          Spl.          Syed Tariq Ali   15.10.2010                 -DO-                                   MCC
       Shipping          Customs                                                                                          Port
       Pakistan (Pvt.)   Ref.                                                                                     Against Qasim
       Ltd., Vs. The     Application                                                                       4.20   Departm
       Collector of      No. 232 of                                                                                 ent
       Cusotms &         2010
       others                                                                                                                       Customs




                                                                                Page 151 of 155
1097   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 150 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           4.11   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1098   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 151 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           0.95   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1099   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 152 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           3.17   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1100   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 153 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           2.19   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1101   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 154 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           3.95   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1102   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 155 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           3.75   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1103   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 156 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           1.46   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs
1104   M/s. Dawlance   Cus. Ref.    Mr. Raja M.   26.08.2010                                    MCC
       Electronics     No. 157 of      Iqbal                                            Against Port
       Vs. The         2010                                       -DO-           1.48   Departm Qasim
       Collector of                                                                       ent
       Customs                                                                                          Customs




                                                               Page 152 of 155
1105   M/s. Dawlance       Cus. Ref.     Mr. Raja M.     26.08.2010                                                         MCC
       Electronics         No. 158 of       Iqbal                                                                   Against Port
       Vs. The             2010                                                       -DO-                   3.71   Departm Qasim
       Collector of                                                                                                   ent
       Customs                                                                                                                      Customs
1106   M/s. Al-Noor        C.P. No.     Syed Tariq Ali   29.09.2010   The department issued Show Cause                      MCC
       Shippers            2660 of                                    Notice to the importer as well as                     Port
       Vs. Federation      2010                                                                                     Against Qasim
                                                                      clearing agent and block the ID of
       of Pakistan and                                                                                       1.98   Departm
                                                                      the clearing agent. The clearing
       others                                                                                                         ent
                                                                      agent filed C.P. before the
                                                                      Honourable Court which is pending.                            Customs
1107   M/s. Shahid Ali     Ex-74 of    Syed Tariq Ali      1999       The issue pertains to recovery of                     MCC
                                                                                                                    Against
       Muhammadi           2004 Suit                                                                                        Port
                                                                                                             1.09   Departm
       Vs. Khurshid        No. 1380 of                                                                                      Qasim
                                                                                                                      ent
       Islam               1999                                       government dues.                                              Customs
1108   M/s.Muhammad        C.P. No.    Syed Tariq Ali    07.10.2010   The issue pertains to examination of                  MCC
       Zubair Vs. The      2631 of                                                                                  Against Port
       Collector of        2010                                                                              0.00   Departm Qasim
       Customs and                                                                                                    ent
       others                                                         the consignment.                                              Customs
1109   M/s. Pano Akil       ITC No.                                                                                        RTO-
       Petroleum            524/2004                                                                                       Sukkur
1110   Service,     Pano                                                                                                   RTO-
       Akil                  70/2009                      Mar, 09                                                          Sukkur
1111   M/s. Sono Mal                                                                                                       RTO-
       Sajid Ali             99/2009                     Oct, 2009                                                         Sukkur
1112   Zafarabad Distt:                                                                                                    RTO-
       Khairpur.             79/2009                      Jun, 09                                                          Sukkur
1113   M/s.      Ranipur                                                                                                   RTO-
       Sugar Mills          222/2009                     Sept, 2009                                                        Sukkur
1114   Limited,                                                                                                            RTO-
       Ranipur.             175/2009                     Nov, 2005                                                         Sukkur
1115   M/s.      Ranipur                                                                                                   RTO-
       Sugar Mills LTd                                                                                                     Sukkur
                            174/2009                     May, 2005




                                                                                  Page 153 of 155
                 Consolidated List Of Cases Pending Before Sindh High Court (Customs, Income Tax, Sales Tax and FE )
S.     NAME OF    APPEAL   NAME OF     DATE OF           ISSUE INVOLVED          REVENUE       REMARKS         By /     Station
No.   TAXPAYER   NO/TR NO ADVOCATE   INSTITUTION                                 INVOLVED                     Against
                                                                                                               /WP
Levy

				
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