| Citation(s) |
|---|
| 2008 SLG 2095 2008 SLD 2095 2008 SCMR 1610 (2008) 98 TAX 277 2008 PTD 1729 2009 PTCL 72 |
Supreme Court of Pakistan
Civil Petition No.696 of 2008, decision dated: 19-06-2008
FAQIR MUHAMMAD KHOKHAR, MIAN HAMID FAROOQ AND SHEIKH HAKIM ALI, JJ
Sh. Izhar-ul-Haq, Advocate Supreme Court with Ch. Akhtar Ali, Advocate-on-Record for Petitioner. Mian Abdul Ghaffar, Advocate Supreme Court for
Respondent
Civil Petition No.696 of 2008, decision dated: 19-06-2008
FAQIR MUHAMMAD KHOKHAR, MIAN HAMID FAROOQ AND SHEIKH HAKIM ALI, JJ
Sh. Izhar-ul-Haq, Advocate Supreme Court with Ch. Akhtar Ali, Advocate-on-Record for Petitioner. Mian Abdul Ghaffar, Advocate Supreme Court for
Respondent
DEPUTY COLLECTOR CUSTOMS
VS
Messrs TRADECOM PAKISTAN (PVT.) LTD. through Executive Deputy Director and others
Law: Customs Act, 1969
Section: 19,25
Law: Constitution of Pakistan, 1973
Section: 185(3)
Customs Act (IV of 1969)--Ss. 19 & 25---S.R.O.447-(I)/04, dated 12-6-2004---Constitution of Pakistan (1973), Art.185(3)---Determination of value of imported car--Exemption---Foreign Embassy imported a car after exemption by the Central Board of Revenue from payment of customs duties and taxes, however, the notional value of 27,000 US $ was shown in the bill of entry of the car---Car having been sold within three years of its import, in terms of Notification No. S.R.O. 447-(1)/04 dated 12-6-2004, same was liable to 100% of duties and taxes leviable at the prevailing rate and duties and taxes of value determined in foreign currency at the time of importation---Customs Authority determined the value of the car at the rate of 74,244 Euro, prevailing at the time of importation---Respondent challenged the same on the ground that the Customs Department having itself accepted the bill of entry showing the value of the car as 27,000 US $, there could be no question of re-determination of its value---Leave to appeal was granted to consider said dispute and other submissions of the counsel---Since short question of law were involved, appeal would be set down for hearing on the present record within specified period. ORDER FAQIR MUHAMMAD KHOKHAR, J.---The Embassy of Azerbaijan imported a car Mercedes Benz S-500 Model 2002 after exemption by the Central Board of Revenue from payment of the customs duties and taxes. However, the notional value of 27,000 US $ was shown in the bill of entry of the car. However the car was sold within three years of its import. Therefore, in terms of Notification No.S.R.O. 447(I)/04 dated 12th June, 2004 as amended by Notification No.S.R.O.1(I) dated 1st January, 2005, the same was liable to 100% of duties and taxes leviable at the prevailing rate and duties and taxes of value determined in foreign currency at the time of importation. The Customs Authorities determined the value of the car at…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492