Law: Customs Act, 1969

Section: 80,196

Customs Act (IV of 1969)--- ----Ss.80 & 196---Notifications S.R.O. 447(I)/04, dated 12-6-2004 & C.G.O. 12/02---Imported value---Assessment---Vehicle in question was imported by diplomat who sold it to the petitioner---Grievance of petitioner was that customs authorities wrongly assessed the imported value of the vehicle for the purposes of charging of duties and taxes---Validity---Declared value' of vehicle being supported by all necessary documents, there was neither any occasion nor any justification for the authorities to reject the same---In case of sale of an exempted vehicle by foreign diplomat/mission within three years of import, duty and other taxes were to be charged at the imported value---No legal justification was available for the Revenue either to enhance imported value or to seek payment of duty and taxes on the rate prevailing at the time of assessment---High Court directed the authorities to release the vehicle after charging 100% duties and taxes on the value declared and accepted in foreign currency at the time of importing of the vehicle in terms of notification S.R.O. 447(I)/2004, dated 12-2-2004---Reference was allowed accordingly. Syed Waqar Ashraf v. Secretary to the Government of Pakistan Ministry for Finance, Economic Affairs, Statistics and Revenue (Revenue Division) Lahore and 3 others Writ Petition No. 17292 of 2005 fol. THIS ORDER PASSED BY: This Reference under section 196 of the Customs Act, 1969 arises out of the judgment of a Division Bench of Customs, Excise and Sales Tax Appellate Tribunal, Lahore, dated 11-11-2006. Through that order the appeal filed by the present petitioner against the order of the Collector (Appeals), Lahore, dated 22-6-2006 was dismissed. 2. According to petitioner, following questions of law arise out of the said order of the learned Tribunal: (a) Whether learned Appellate Tribunal has fallen in error of law while interpreting S.R.O. 447(I)/04, dated 12-6-2004 according to category-III thereof vehicle imported under diplomatic privileges on sale shall be subject to 100% of duty and taxes on prevailing rates of exchange of the value determined in foreign currency at the time of importation and…

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