Law: Customs Act, 1969

Section: 19

Law: Imports and Exports (Control) Act, 1950

Section: 3

(a) Customs Act (IV of 1969)---S. 19--Imports and Exports (Control) Act (XXXIX of 1950), S.3-- Import Policy Order, 2020, Para. 21--SRO No.833(I)/2018, dated: 03-07-2018--Power to exempt from customs duties--Powers to prohibit or restrict imports and exports--Scope--Petitioners sought a direction to the Federal Government to release vintage cars under SRO 833(I)/2018, dated: 03-07-2018 in view of the law laid down by Division Bench in “Moin Jamal Abbasi v. Federation of Pakistan, etc” reported as 2020 PTD 660-- Validity--SRO No.833(I)/2018, dated: 03-07-2018 had been issued in exercise of powers conferred under ST 19 of Customs Act, 1969--Section 19 of the Customs Act, 1969, did not govern importability; nor the Federal Government while exercising powers in terms thereof could regulate the import and export of any goods--Though said power was undoubtedly vested with the Federal Government but for that it had to exercise such powers under S. 3 of Imports and Exports, (Control) Act, 1950--Words “Federal Government” in SRO No.833(I)/2018, dated: 03-07-2018 would only be in respect of exercise of powers under the Customs Act, 1969, and it could not be so construed to have also issued a notification in terms of the Imports and Exports (Control) Act, 1950, notwithstanding that it was the very same “Federal Government”--Division Bench of High Court directed the office to place all these matters before the Chief Justice for constitution of a Larger Bench inter alia to consider as to whether SRO No.833(I)/2018, dated: 03-07-2018 issued in terms of S.19 of the Customs Act, 1969, could also be treated as an SRO issued by the Ministry of Commerce in terms of S.3 of the Imports and Exports (Control) Act, 1950, permitting import of vintage cars which were otherwise not importable as being old and used in terms of the Import Policy Order, 2020. Moin Jamal Abbasi’s Case 2020 PTD 660 ref. (b) Practice and procedure---Precedent--Constitution of a larger Bench--An earlier of a Division Bench is binding on a subsequent Division Bench, and in case if any contrary view is being taken, then the matter has to be referred to the Chief Justice for constitution of a larger Bench to…

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