Law: Import Policy Order, 2013

Section: 2(l)

Law: Customs Act, 1969

Section: 63

Keywords: Result: Petition Allowed O R D E R ZULFIQAR AHMAD KHAN, J.:- The grievance of the Petitioner finds its roots from the alleged misinterpretation of sub-clause 2(l) of the Import Policy Order, 2013 (the Import Policy), where definition of "new vehicles" is provided for. Brief facts of the case are that the Petitioner imported a Honda Vezel, Model 2016 Car from Japan and filed all the relevant documents including Bill of Lading, Proforma Invoice, Commercial Invoice together with Goods Declaration (GD) under the Customs Act, 1969. Upon examination, an appropriate report was issued, which is annexed on page 63 of the petition, which described that the car has completed 72 Kilometers before it was exported from Japan. However, upon further examination it was found that the said car was one of the Japanese domestic model and was registered in Japan before it was exported to the Petitioner in Pakistan. While in examination report it was provided that the manufacturing year of the said vehicle was 2016 and the car having only done 72 kilometers, the Respondent No.2 declined to release the said vehicle allegedly for the reason that import of registered cars do not fall within the meaning of new vehicles under sub-clause 2(l) of the Import Policy. The Petitioner being aggrieved on account of the vehicle had only done 72 Kilometers and it was manufactured only in this (2016) year, how it could not amount to a new vehicle under the said import policy and has therefore approached this Court for interpretation of the said clause. The learned counsel appearing on behalf of the Petitioner vehemently argued that it is a brand new car and, as per the admission of the Respondent, has only done 72 kilometers as well as it was manufactured in the year 2016, thus it should rightly be held as a new vehicle under sub-clause 2(l) and be declared importable under the relevant provisions of the import policy. With regards to the earlier registration of the vehicle in Japan, the counsel admitted that since it was a domestic model car and under the Japanese law it was required to be immediately registered under the Japanese motors registration rules, which is more of a proforma…

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