ISLAMABAD: The Ministry of Law and Justice and the Attorney General for Pakistan have ruled that the Federal Board of Revenue (FBR) can invoke the constitutional jurisdiction of superior courts to challenge orders issued by the President of Pakistan.
The opinion was sought by the FBR to determine whether it could file a writ petition before a high court against a presidential order. The advice states that such a challenge is permissible because the president acts in a quasi-judicial capacity when deciding representations against orders of the Federal Tax Ombudsman (FTO).
However, the opinion adds that any such petition must be based on reasonable and valid grounds.
According to the news report, the matter relates to a case involving M/S MH Traders, which imported goods declared as PU leather to claim concessionary benefits under SRO 492(1)/2009 for football manufacturing. Laboratory tests later determined the goods were printed polyester fabric, while records showed the importer was not registered as a manufacturer, a requirement for availing the concession.
Customs authorities initiated contravention proceedings and referred the case for adjudication. The importer instead filed a complaint with the FTO, alleging maladministration, but the complaint was dismissed on jurisdictional grounds under the FTO Ordinance, 2000.
The importer subsequently filed a representation before the president, while adjudication proceedings continued, and a decision was issued against the importer. The importer then filed an appeal before the Customs Appellate Tribunal.
Despite the matter being pending before the tribunal, the president’s office overturned the FTO decision and granted relief to the importer. The Collectorate of Customs challenged this decision before the Sindh High Court, which granted a stay order in C.P. No. 4088/2025 and suspended the presidential order.
The high court later halted further proceedings on technical grounds, noting that the matter was already under consideration before the Customs Appellate Tribunal. The tribunal subsequently referred the issue to the Classification Committee, which on March 10, 2026 ruled in favour of the department.
The case is currently pending adjudication before the Customs Appellate Tribunal in Karachi.
The FBR has stated that since the matter remains sub judice before the Sindh High Court, implementation of the presidential order should remain suspended until a final court decision. The position has also been endorsed by the minister-in-charge, according to the FBR.
