Our firm’s through its Founding Partner, Barrister Junaid Ahmed in collaboration with Barrister Khalid Jawed Khan, Advocate of the Supreme Court and former Attorney General for Pakistan, has successfully represented its client in a high stake customs valuation dispute involving the import of two-side paper board, raising critical questions of uniform application of fiscal regulations.
In this matter, one of the importers had obtained a Custom Appellate Tribunal order, which, on the ground of limitation, was upheld in their favour by both the Honourable High Court and the Honourable Supreme Court, enabling continued benefit to that importer alone. This practice resulted in unequal application of the prevailing valuation regime, despite the existence of a common valuation ruling applicable to similarly placed importers.
Recognising the broader constitutional and fiscal implications, our client challenged this anomalous practice through a constitutional petition, questioning the selective enforcement of valuation rulings and the resulting distortion in market parity.
Upon hearing the matter, the Honourable High Court of Sindh at Karachi was pleased to pass an order, directing that the existing valuation ruling relating to that product shall apply uniformly, thereby reinforcing the principles of equality before law, non-discrimination, and consistent fiscal enforcement.
The matter underscores the importance of public-law oversight in fiscal regulation and reflects our continued commitment to complex, policy-driven litigation at the intersection of customs law, constitutional principles, and revenue governance.