Law: Customs Act, 1969

Section: 19,223,First Schedule

Customs Act (IV of 1969)--- ----Ss. 19, 223 & First Schedule, PCT Code 87.03--- Import Policy Order, 2016, Para. 20---Notification SRO No. 833(I)/2018 dated 03-07-2018---Vintage vehicle, import of---Exemption---Payment of cumulative amount--- Petitioner imported a vintage vehicle but delivery of same was denied on grounds that there was ambiguity in law regarding imposition of taxes on vintage vehicles---Validity---No reference to any other restriction or prohibition existed as could be attracted in terms of Import Policy Order, 2016 in respect of other imported vehicles which showed clear intention of Federal Government not only to exempt vintage or classic cars from payment of duty and taxes in excess of cumulative amount of US $ 5000/- per unit but also to relax other prohibition or restriction, if any, in respect of other vehicles as per Import Policy Order, 2016---No ambiguity existed regarding import of vintage or classic cars and jeeps on payment of US $ 5000/- falling under PCT Code 87.03 of First Schedule to Customs Act, 1969 provided it was manufactured prior to January 01, 1968---High Court directed authorities to release vehicle of petitioner on payment of US $ 5000/- as per Notification SRO No. 833(I)/2018 dated 03-07-2018 issued by Federal Government---Customs authorities were under legal obligations to abide by all such notifications issued by Federal Government under S. 223 of the Customs Act, 1969---Constitutional petition was allowed in circumstances. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, the petitioner has expressed his grievance against non-release of a vehicle by the Customs Authorities, which according to learned counsel for petitioner is a vintage car i.e. Lincoln Continental Convertible, imported by the petitioner, through Bill of Lading No. YMLUW 1603544394 in terms of Notification bearing No. S.R.O. 833(I)/2018 dated 03.07.2018, whereas, following relief has been sought: a) Declare that the actions of the respondents in not clearing the petitioner's consignment in accordance with the provision of the Notification bearing No. SRO 833(I)/2018 dated 03.07.2018 ('the Notification') are…

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