Law: Customs Act, 1969

Section: 26

Customs Act (IV of 1969)--S.26---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Power to require information to be furnished---Conditions of production of original registration certificate or auctioneer's receipt as prescribed by the Central Board of Revenue for import of second hand Dump Trucks in CBU condition having pay load capacity exceeding 5 tons under the Import Policy Order from Karachi Export Processing, Zone into the Tariff Area--Validity---Such conditions were neither mandatory nor compulsory- --Such documents were being asked just to­ as certain the legally of the import and the description of the vehicle--­Seeking of such information was within the competence of the tax officials under the provisions of S.26, Customs Act, 1969---Such requirement, however was not mandatory or condition precedent for starting the process of examination of goods---High Court disposed of the Constitutional petition with the consent of the counsel of the parties in the terms that the 'department will allow, the clearance in consonance with the parameters fixed by the Supreme Court in C.P. 774 to 784 of 2001 decided on 6-12-2001, the parameters laid down in explanatory notes under H.S. Code No.8704.1000 and the conditions specified in Letter from Collectorate of Customs dated 13-8-2003 read with office order No.37/2004 dated 13-3-2004---Customs officials may require for production of original registration certificate or the auctioneer's receipt containing particulars about the purchase and in case, registration receipt or catalogue were not produced the importer must furnish satisfactory explanation with regard to the non-production of the said documents and may prove by any other cogent evidence, acceptable to the customs to show that the actual imports pertain to dumper designed for off highway. Civil Petition Nos. 774-K & 784-K of 2001 fol. Super Industries (Pvt.) Ltd. v. Central Board of Revenue 2002 PTD 955 and Messrs Colgate Palmolive (Pakistan) Ltd. v. Federation of Pakistan 2004 PTD 2516 ref. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The petitioners have sought the following declaration and direction: (a) Declare that the Central…

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