Legal Principle & Question Decided

Ruling Summary: This decision was rendered by the Sindh High Court, officially reported as Const. P. 4794/2026 (SHC). In this matter between Const. P. 4794/2026 (D.B.) M/s. Abbasi International (Private) Limited and Federation of Pakistan & others Sindh High Court, Karachi, the court adjudicated key questions of statutory construction, procedural regularity, and legal precedent under Pakistani law.

Core Holding: The honorable bench evaluated governing statutory provisions and judicial authorities to establish the rights of the parties, delivering the binding reasoning set out below.

Full Judgment Text & Judicial Ruling

COURT: Sindh High Court CASE NO: CITATION: PARTIES: ORDER DATE: BENCH: A.F.R: ------------------------------------------------------------ THE HIGH COURT OF SINDH KARACHI

Before: Mr. Justice Yousuf Ali Sayeed Mr. Justice Adnan Iqbal Chaudhry

C.P. No. D – 4794 of 2026 [M/s. Abbasi International Products (Pvt) Ltd. v. Federation of Pakistan & others]

Petitioner : M/s. Abbasi International Products (Pvt) Ltd. through Aqeel Ahmed Khan, Advocate.

Date of hearing : 03-08-2026

Date of decision : 03-08-2026

O R D E R Adnan Iqbal Chaudhry J .– 1] Urgency granted 2] Exemption granted subject to all just exceptions. 3&4] After examination of goods imported by the Petitioner, followed by a lab test, the Customs issued a show-cause notice dated 22.05.2026 to the Petitioner under section 180 of the Customs Act, 1969, alleging mis-declaration in the description of goods, falling under section 32 of the Customs Act, 1969, and consequently short -payment in the applicable customs duties and taxes. Learned counsel for the Petitioner submits that the allegation of mis -declaration flows from an erroneous classification of goods made by the customs and therefore, the Petitioner seeks a writ for referring the dispute for the opinion of the classification committee prior to adjudication of the show-cause notice. Admittedly, the subject show -cause notice has yet to be adjudicated as per section 179 of the Customs Act, 1969. It is , therefore, for the Petitioner to make out a case before the adjudicating officer that the facts of the case require an opinion of the classification committee. Till then, a referral to the classification committee cannot be made simply on the Petitioner ’s ipse dixit . Therefore, the show -cause proceedings pending before the adjudicating officer do not warrant interference in writ jurisdiction. Petition is dismissed JUDGE JUDGE *PS/SADAM

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