Law: Customs Act, 1969

Section: 26

Constitution of Pakistan (1973)---Art. 185(3)--Customs Act (IV of 1969), Ss. 26,. 129 & 219--Standing Order No. 22 of 1960--Karachi Port Trust Manual Rules 98--Import of goods--Transit trade agreement with Afghanistan--Procedure and documentation for--Customs authorities refusing to transport goods to Afghanistan unless letter of credit was produced--Orders challenged Leave to appeal granted to consider points of general importance: (i) that Customs authorities had no authority to make orders either under Customs Act (IV of 1969) or under any other law for time being in force in Pakistan; (ii) that action of said Customs authority was in violation and infringement of terms of bilateral agreement between two countries in regard to transit facilities; (iii) that importer had a right to transit of his goods through Pakistan without being required to produce Jawaznama or letter of Credit, and (iv) that procedure for regulating transit of goods through Pakistan to foreign parties can only be prescribed by framing rules under S . 129 read with 5.219 of Customs Act, 1969, and therefore, instructions relied upon do not have statutory force. ORDER ZAFFAR HUSSAIN MIRZA, J.--As the petitions detailed in the heading are directed against one and the same judgment of the Sind High Court, we propose to dispose of these two petitions by this common order. 2. Messrs Zamir Limited is a company incorporated under the law of Afghanistan based in Kabul and is engaged in import and export business. They imported a consignment -of 489 cartons of Polyester Textured Yarn valued at Rs.6,38,440 per Ss. Lilac Ace and filed a Bill of Entry on 7th April, 1983, alongwith the Afghan Invoice, Exporters Invoice, Bill of Lading, Original Jawaznama from a Bank in Afghanistan in order to show that the Invoice was transferred abroad through banking channels in Afghanistan. However the Customs Authorities refused to transport the goods to Afghanistan, as required by the transit trade agreement between the two countries concluded on 2nd March, 1965, unless Letter of Credit covering import of these goods was produced by the said company (hereinafter referred to as the Importer). The refusal of the…

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