Law: Customs Act, 1969

Section: 79(1),196

Law: Import Policy Order, 2013

Section: 1(b),12(b)

(a) Customs Act (IV of 1969)--- ----S. 79(1)---Import Policy Order, 2013, Para. 12(b), Sr. 31, Part-II, App. B---Declaration and assessment of item for home consumption---Import on import cum export basis---Scope---Respondent imported engine part of an aircraft which has been grounded at the airport---Import of item was stated to be for "home consumption"---Said item was released after payment of applicable duty and taxes---Imported item was fitted in the aircraft and was taken out of Pakistan---Respondent applied for refund of duties and taxes on the ground that imported item had been temporarily imported---Deputy Collector of Customs and Collector of Customs (Appeals) concurrently rejected respondent's claim for refund whereas Customs Appellate Tribunal allowed the claim---Validity---One of the conditions for import of aircraft and its parts was that importer must have valid license issued by Ministry of Defence which respondent did not hold---Respondent neither furnished an indemnity bond nor a Bank guarantee to the satisfaction of Customs authorities to ensure the re-export of imported item within a specified period---Respondent had declared the purpose of the import of item to be for "home consumption" and was unable to explain as to why he had made such a declaration if its intention was to temporarily import and take benefit of para. 12(b) of Import Policy Order, 2013---Order passed by Customs Appellate Tribunal was set aside---Reference was answered, accordingly by the High Court. (b) Interpretation of statutes--- ----Fiscal policy---Principle of strict construction of fiscal laws also applies to fiscal policies. (c) Administration of justice--- ---A thing required to be done in a particular manner must be done in that manner and none other. THIS JUDGMENT DELIVERED BY: MIANGUL HASSAN AURANGZEB, J.--- The questions of law which were framed for our consideration are as follows:- i. Whether on the facts and in the circumstances of the case the learned Appellate Tribunal was justified to set aside the Order-in-Appeal No.13/17 dated 23.01.2017, which was passed by the authorities with jurisdiction inasmuch as the consignment was [imported] and consumed in…

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