Law:

Section:

Customs Act (IV of 1969)--- .---Ss. 26 & 79---Constitution of Pakistan (1973), Art.199---Constitutional petition---Place of origin of imported goods---Burden to prove---Constitutional petition---Grievance of petitioner/importer was with regard to public notice issued by the Collector Customs in response to the Circular/letter of the C.B.R. dated 17-2-2007---Grievance seemed to be that said Circular/letter aimed to shift the burden of proof as regards the place of origin of the imported goods upon the importer had been made applicable by the department to their cases retrospectively least realizing the fact that said Circular of C.B.R. itself specified that it would take effect on 1-3-2007 on imports of polyester fabrics from UAE---Petitioner had contended that taking undue benefit of said Circular of the C.B.R., department was asking for the certificate of the manufacturer even from those importers whose consignments had arrived at the port before the target date 1-3-2007 and that as a result, adverse presumption as regards the origin of those goods was being drawn against them, simply due to the non-production of certificate of the manufacturer, which was not the condition earlier imposed by the department in terms of S.79(1) of the Customs Act, 1969---Validity---Only relief that could be granted to the petitioners was in respect of the goods imported by them which had arrived at the Port before target date 1-3-2007---Condition imposed through Circular of C.B.R. dated 17-2-2007 would not be made applicable and consequently the Public Notice issued by the Collector of Customs in response to said Circular of C.B.R., would also have no bearing; it would, however, be open to the department to examine the question of place of origin of such goods in the light of the relevant provisions of law already in force. Government of Pakistan of through Ministry of Finance and 3 others v. Manzoor Brothers 1995 SCMR 516 and Messrs Shamoon Traders, Quetta v. Customs, Excise and Sales Tax Appellate Tribunal, Karachi and others 2006 PTD 2177 ref. ORDER The petitioners in the above titled four constitutional petitions have approached this Court with their grievance regarding…

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