| Citation(s) |
|---|
| 2019 SLG 2832 2019 SLD 2832 2019 PTD 1964 2020 PTCL 492 |
Sindh High Court
C.Ps. Nos. D-8281, 8134, 8249, 8260, 8338, 8410, 8471, 8475,8590, 8595, 8662, 8677, 8709, 8730, 8749, 8850, 8949 of2017, 06, 155, 217, 322, 619, 742, 917, 975, 1061, 1065,1119, 1148, 1185, 1219, 1268, 1314, 1333 1345, 1368, 1369,1379, 1450, 1507, 1511
AQEEL AHMAD ABBASI, JUSTICE ZULFIQAR AHMAD KHAN, JUSTICE
Asad Raza, Salman Yousuf, Ms. Dilkhurram Shaheen, Imran Iqbal Khan, Ghulam Hyder Sheikh, Manzar Hussain, Darvesh K. Mandhan, Mukesh Kumar G. Karara, Nasrullah Korai, Salman Aziz, Adeel Awan, Ghulam Nabi Shar, Shayan Karimi and Muhammad Ishaq for Petitione
C.Ps. Nos. D-8281, 8134, 8249, 8260, 8338, 8410, 8471, 8475,8590, 8595, 8662, 8677, 8709, 8730, 8749, 8850, 8949 of2017, 06, 155, 217, 322, 619, 742, 917, 975, 1061, 1065,1119, 1148, 1185, 1219, 1268, 1314, 1333 1345, 1368, 1369,1379, 1450, 1507, 1511
AQEEL AHMAD ABBASI, JUSTICE ZULFIQAR AHMAD KHAN, JUSTICE
Asad Raza, Salman Yousuf, Ms. Dilkhurram Shaheen, Imran Iqbal Khan, Ghulam Hyder Sheikh, Manzar Hussain, Darvesh K. Mandhan, Mukesh Kumar G. Karara, Nasrullah Korai, Salman Aziz, Adeel Awan, Ghulam Nabi Shar, Shayan Karimi and Muhammad Ishaq for Petitione
MESSRS SKY OVERSEAS THROUGH AUTHORIZED ATTORNEYVSFEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 4 OTHERS
Law: Customs Rules, 2001
Section: R.107,107(a)
Law: General Agreement on Tariff and Trade, 1994
Section: VII
Law: Customs Act, 1969
Section: 25(1)(2)(5)(6)(7)(9),25A,25D,79,81
Law: Implementation Agreement
Section: 1,2,3,5,7
(a) Customs Rules, 2001- -R. 107-Implementation Agreement, Arts. 1, 2, 3, 5 & 7-General Agreement on Tariff and Trade, 1994, Art. VII-Phrase, 'at or about the same time'-Scope-Due to time difference between various countries, it would be impossible to find transactional value particularly when markets are closed in the exporting country; that is why the Legislature and the Agreement used phrase, at or about the same time'-By bringing the word 'about' in the phrase, such practical difficulty has been resolved. (b) General Agreement on Tariff and Trade, 1994- -Art. VII---Implementation Agreement, Arts. 1, 2, 3, 5 & 7-Customs laws and valuation methods-Harmony among countries-Object, purpose and scope-Intent of hundreds of countries who entered General Agreement on Tariff and Trade (GATT) Agreement and its Article VII Implementation Agreement was to bring their national laws in conformity with GATT standards, including their customs laws and customs valuation methods were agreed to offer a level playing field for their respective citizens-Preamble of GATT rightly provided that the countries entering into the Agreement have recognized that their relations in the field of trade and economic endeavor should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income and effective demand, developing the full use of resources of the world and expanding the production and exchange of goods-Countries were desirous of contributing to such objectives by entering into reciprocal and mutually advantageous arrangements directed to the substantial reduction of tariffs and other barriers to trade and to elimination of discriminatory treatment in international commerce-Such objective cannot be met by unilaterally bringing any changes in national legislature tangently opposed to the intent of WTO agreements, which* were agreed after hard negotiations. (c) Customs Act (IV of 1969)- -Ss. 25A, 25D, 79 & 81-Custom Rules, 2001, R. 107- Implementation Agreement, Arts. 1, 2, 3, 5 & 7-General Agreement on Tariff and Trade, 1994, Art. VII-Notification S.R.O. No. 564(I)/2017, dated 1-7-2017-Circular No.…
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