Law: Customs Act, 1969

Section: 19,196

NOTES: Diplomatic and Consular Privileges Act (IX of 1972), First Schedule---Notification SRO No.577(I)/2006 dated 05-06-2006--- Reference---Exemption for duty and taxes---Diplomatic privileges--- Dispute was with regard to vehicle imported by a diplomate of a foreign country and sold without clearance of duties and taxes--- Vehicle in question was seized by Customs authorities but the same was released by Customs Appellate Tribunal and order passed by adjudication officer was set aside---Validity---Vehicle in question was last transferred in the name of respondent- a private person, with new registration number without receipt of duties and taxes---No permission of Foreign Ministry of Pakistan was handed over by any of the transferees of the vehicle, which could exempt the vehicle from any further claim of Customs authorities---High Court set aside passed by Customs Appellate Tribunal---Reference was allowed, in circumstances. JUDGMENT: MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- Through this common judgment we intend to dispose of Special Customs Reference Application under section 196 of Customs Act, 1969 and the connected petition as they involve common question and for the sake of convenience the Reference Application is being treated as leading matter and the answer to the question proposed in the Reference will decide the fate of the petition as well, which was filed for compliance of Tribunal’s order. 2. This Special Customs Reference Application has been filed by the department on the question of law which was reframed in terms of statement dated 28.01.2021 and is reproduced as under:- “Whether the Custom Appellate Tribunal has erred in law while not considering that possession of a vehicle imported under diplomatic privilege by non-privilege person without payment of duties and obtaining prior permission from Ministry of Foreign Affairs and NOC from Customs Department in accordance with SRO 577(I)/2006 is not lawful possession for the purpose of Customs Act, 1969? 3. It is case of the applicant, as disclosed in the show-cause notice, that the subject vehicle i.e. Toyota Land Cruiser Jeep bearing registration No.BC-5831, Chassis No.HDJ101-0013385, Engine…

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