Law: Customs Act, 1969

Section: 19

Law: Federal Excise Act, 2005

Section: 16

Law: Import Policy Order, 2016

Section: (21)

Law: Income Tax Ordinance, 2001

Section: 53,148

Law: Sales Tax Act, 1990

Section: 13(2)(a)

CUSTOMS ACT, 1969 (IV OF 1969)---Section: 19 - Federal Excise Act. 2005, Section 16 - Imports and Exports (Control) Act, 1950, Section 3(1) - Import Policy Order, 2016, Clause (21) - Income Tax Ordinance, 2001, Section 53, 148 - Second Schedule - Sales Tax Act, 1990. Section 13(2)(a) - General power to exempt from customs duties - Import of vintage vehicle - Application for allowing the release of vehicle turned down by the Secretary. Ministry of Commerce on the ground that under the Import Policy Order, 2016, on the import of used cars less than three years old was allowed - Validity - Constitutional petition under Art. 199 of Constitution of Pakistan -FACTSThrough the instant writ petition, the petitioner, Shah Zaman, impugns the order dated 16.04.2020 passed by the worthy Secretary, Ministry of Commerce whereby his application for allowing the release of the imported vintage vehicle (Rolls Royce, Model 1967, Chassis No.SRH23870) was turned down on the ground that under the Import Policy Order, 2016, only the import of used cars less than three years old was allowed.The record shows that through the notification (SRO 833(I)/2018), dated 03.07.2018 issued by the Government of Pakistan, Ministry of Finance, Economic Affairs, Statistics, Revenue (Revenue Division), the customs duty, regulatory duty, additional customs duty, federal excise duty, sales tax and withholding tax in excess of the cumulative amount of US Dollars 5,000 was exempted on the import of each unit of vintage or classic cars and jeeps meant for the transport of persons.After the said notification was issued, the petitioner imported a vintage Rolls Royce, Model 1967, Chassis No.SRH23870 (�the vintage vehicle�) from the United Kingdom and filed a goods declaration form on 12.11.2018. The Customs Collectorate, Mughalpura Dry Port, Lahore refused to release the said vehicle. This caused the petitioner to file writ petition No.2062/2019 before the Hon�ble Lahore High Court. The said petition was disposed of vide order dated 27.06.2019 with the direction to the Member (Customs), Federal Board of Revenue (�F.B.R.�) to hear the petitioner and the concerned parties and thereafter resolve the…