Law: Imports and Exports (Control) Act, 1950

Section: 3

(a) Imports and Exports (Control) Act (XXXIX of 1950)----S.3---Customs Act (IV of 1969), S.19---Notification S.R.O. 1101(1)/83 dated 23-11-1983---Grant of import licence---Imposition of conditions---Exemption to be granted to disabled persons who had imported vehicle for actual use---While granting certificate of disability to disabled person, Authority cannot investigate into the financial condition of disabled person---Mode of issuing disability certificate to disabled person stated. Section 3 of the Import and Export (Control) Act, 1950 empowers the Federal Government to regulate the import and export of goods. It has power to impose conditions for grant of import licence. In order to achieve this object orders and notifications are issued by the Federal Government/Chief Controller, Import and Export. Import Policy Order is one such document which regulates the import. The licence is issued by the Chief Controller of Imports and Exports in accordance with the Import Policy Order. Accordingly the actual user of a car for disabled person is entitled to apply for licence for importing it on condition mentioned in para 2.16 of the Notification. No condition has been imposed that before applying for import licence for car for disabled persons a disability certificate should be obtained. Such certificate is required if the importer wants exemption from payment of customs duty and sales-tax. It is required after the import and not before it. Under the notification dated 23-11-1983 exemption can be granted to a disabled person who has imported the vehicle for actual use and has obtained disability certificate from respondent No. 1. Another condition is that it will not be sold for five years except to a disabled person having a certificate from respondent No. 1 or the Government. It further provides that persons other than disabled persons purchasing the vehicle will have to pay customs duty and sales-tax, leviable at the time of import. This clearly demonstrates that Disability Board is saddled with a duty to issue disability certificate certifying that the importer is a disabled person. The stage at which Disability Board is required to act and the duty it is…

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