Law:

Section:

Import of a vehicle under personal baggage scheme - Detention by the Respondents/Customs Authorities on the ground that duties and taxes have not been paid in accordance with the requirements as stipulated in import policy - Validity - Challenge through Civil Petition in High Court - FACTS The petitioner has imported a vehicle under personal baggage scheme in terms of Import Policy Order, 2020 (“Import Policy”). The Respondents/ Custom Authorities have detained the same on the ground that the duties and taxes have not been paid in accordance with the requirements as stipulated in the Import Policy. It appears that the petitioner has retired after serving with Dubai Electricity and Water Authority from 12.03.2007 to 31.10.2020 and as stated was drawing a salary of AED 24.150 per month. He has placed on record a certificate issued by the said authority, which has not been disputed. The Petitioner was maintaining a regular account with ADIB Bank U.A.E. and has annexed such statement of account, which reflects that he had sufficient funds in the said account and made three withdrawals in cash on 08.12.2020, 23.12.2020 and 26.12.2020 of AED 150.000. 240.000 and 5000. respectively. It is the case of the petitioner that since a direct remittance from ADIB Bank, Dubai, U.A.E. to any of his account(s) in Pakistan or of his family was too expensive, he deposited the said amount with UBL Sheikh Zayed Road, Dubai, UAE into his account jointly being maintained by him and his wife via Tezraftaar Application Scheme and the said deposit was made online to be transferred into his UBL account being maintained at Model Colony Branch, Karachi. This deposit was made in two parts, one of AED 150.000 on 21.12.2020 and the other of AED 245,000 on 28.12.2020. It has further come on record that UBL Karachi issued him Proceed Realization Certificate dated 12.02.2021 for Rs. 10,682,000 and Rs.6,532,500 and when the same was presented, the Customs Authorities wrote a letter to UBL with certain reservations. This was replied by UBL Head Office, dealing with remittances and confirmed the encashment/ withdrawals by further stating that the same qualifies for home remittance as per Policy of…

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