| Citation(s) |
|---|
| 2009 SLG 1412 2009 SLD 1412 (2009) 100 TAX 184 2009 PTD 932 2010 PTCL 179 |
Islamabad High Court
Customs Reference No.1 of 2008, decision dated: 12-01-2009, hearing DATE : 16-12-2008
MUHAMMAD MUNIR PERACHA AND SYED QALB-I-HASSAN, JJ
Mian Abdul Ghaffar for Applicants. Mujeeb-ur-Rehman Warriach for
Respondents
Customs Reference No.1 of 2008, decision dated: 12-01-2009, hearing DATE : 16-12-2008
MUHAMMAD MUNIR PERACHA AND SYED QALB-I-HASSAN, JJ
Mian Abdul Ghaffar for Applicants. Mujeeb-ur-Rehman Warriach for
Respondents
MUHAMMAD FAISAL IQBAI, QURESHI and others
VS
ADDITIONAL COLLECTOR CUSTOMS and others
Law: Customs Act, 1969
Section: 32,156(1),156(14),156(77),157,178
Law: Imports and Exports (Control) Act, 1950
Section: 3(1)
Customs Act (IV of 1969)--Ss.32, 156(1)(14)(77), 157 & 178---Import and Export (Control) Act (XXXIX of 1950), S.3(1)---Pistols, import of---Cancellation of import licence by Ministry of Commerce after such goods reached Pakistan---Effect---Such cancellation would not affect importer's right to import such goods. Messrs A.R. Hosiery Works, Karachi v. Collector of Customs (Export), Karachi and another 2004 PTD 2977 ref. JUDGMENT MUHAMMAD MUNIR PERACHA, J.---Brief facts leading to the disposal of this reference are that Additional Collector, Customs was reported by the Customs Staff posted at AFU (Import), Islamabad Airport that Messrs Jhelum Enterprises Customs Clearing Agent has presented a Goods Declaration No.16713/07 dated 22-4-2007 for the clearance of consignment consisting of 100 pistols made in U.S.A. During the examination, the Import Authorization No. 05582 dated 6-9-2006 provided by clearing agent along with import documents was found suspicious. Therefore, the original copy of the said import authorization was obtained from the official record which showed import ceiling worth Rs.5,00,000 (Rupees five lac only) and when it was tallied with the import authorization presented by the clearing agent on behalf of Messrs Trans International (Pvt.), Islamabad, was found tampered/ forged, showing the amount of import authorization as Rs.50,00,000 (Rupees fifty lacs). As import authorization was suspected tampered/ forged, the authorization was got verified from the Ministry of Commerce vide letter C. No. V. Cus(ADC-AFU)Misc/07/1838 dated 25-4-2007. In reply Ministry of Commerce confirmed vide its letter No.19(29)2006-imp.1 dated 2-5-2007 that no authorization for Rupees five million was ever issued by Ministry of Commerce. Therefore, the imported consignment consisting of 100 pistols along with Goods Declaration No.16713/07, House Airway Bill, Delivery orders, Master Airway Bill, LC, Invoice, original cargo manifest and US department of State Transaction No.196 were seized after proper documentation and regular case was registered against Muhammad Faisal Iqbal Qureshi son of Riaz Iqbal Qureshi, Islamabad, Syed Irfan Ali son of Syed Suleman, Islamabad bothβ¦
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