Progression and Development in Custom Laws in Pakistan: A Mixed-Method Approach
DOI:
https://doi.org/10.70670/sra.v4i2.2234Abstract
The statutory framework governing customs in Pakistan has evolved significantly since the country’s inception, shaped by colonial legacies, modern economic pressures, and international trade obligations. This study investigates the development of custom laws through a mixed-method approach, combining doctrinal legal analysis with empirical insights from stakeholders involved in the implementation and practice of customs regulations. The paper explores historical progressions, statutory amendments, and enforcement mechanisms, drawing on real case law and interviews with customs officials, legal practitioners, and traders. By integrating qualitative and quantitative data, this research highlights the key gaps in the legislative regime, evaluates the efficacy of the Federal Board of Revenue (FBR), and provides actionable recommendations for statutory reforms. The study further contextualizes Pakistan’s customs laws within regional practices, offering a comparative lens with countries like India and Bangladesh. The findings underscore the need for a harmonized legal framework that is both responsive to global trade dynamics and rooted in robust legal foundations.
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