RAWALPINDI: The Lahore High Court’s (LHC) Rawal­pindi bench has set aside a previous order in a case involving Attock Refinery Limited (ARL) and the federation of Pakistan, directing that the matter be reconsidered by a single judge of the high court.

A division bench, comprising Justice Sultan Tanvir Ahmad and Justice Jawad Hassan, ruled on an intra-court appeal (ICA) filed by ARL against a Nov 10, 2020, order issued by a single judge in chamber.

The court found that the previous ruling wrongly delegated the case to the Collector of Customs, who lacked jurisdiction to determine the constitutionality of a law.

The case originated from ARL’s writ petition, which challenged the vires of Section 31(A) of the Customs Act, 1969, and Sections 6(1) and 6(1A) of the Sales Tax Act, 1990.

Orders rehearing, rules Customs collector lacked jurisdiction

Instead of addressing the constitutional challenge, the single judge referred the case to the Collector of Customs, a decision the LHC bench ruled was improper, as higher courts have exclusive jurisdiction over constitutional matters.

The court referenced key Supreme Court rulings to support its decision, including Abdul Majeed Khan v. Maheen Begum (2014 SCMR 1524) and Lahore Development Authority v. Imrana Tiwana (2015 SCMR 1739). These judgements reinforce that authorities without jurisdiction cannot adjudicate on the validity of legislation.

In its ruling, the LHC bench reinstated the writ petition, instructing the single judge to hear the case afresh in accordance with the law. Furthermore, the court ruled that any actions taken in compliance with the previous order are legally void.

The appeal had been pending since 2020, with multiple hearings conducted between December 2022 and January 2025.

Efforts to mediate the dispute were made, but respondents, including the Collector of Customs, failed to appear or provide instructions, prompting the court to issue its ruling based on the available record.

Published in Dawn, January 31st, 2025