Law: Customs Act, 1969

Section: 18

CUSTOMS ACT, 1969---section 18C----A certificate issued by Chambers of Commerce of Dubai cannot be relied unless authorised by Dubai Government or Government of Pakistan on the point of origin of imported ornaments.--Learned counsel was called upon to satisfy as to whether the certificate being relied upon by him fulfills the requirement of Rules 7 and 16 of the Rules of Origin 1973, he categorically conceded that there is no document available on record to substantiate that the Chambers of Commerce of Dubai was authorised either by the Dubai Government or the Government of Pakistan for issuance of such certificate. We are of the opinion that certificate being relied upon was not acceptable comparing to the report furnished by the Additional Collector and Karyana Merchant Association, Karachi on the point that the imported Ornaments are of American origin or Irani origin. RULE OF ORIGIN--Rules 7 & 16---A certificate issued by Chambers of Commerce of Dubai cannot be relied unless authorised by Dubai Government or Government of Pakistan on the point of origin of imported ornaments.--See Section 18C of the Customs Act, 1969. ORDER MR. JUSTICE IFTIKHAR MUHAMMAD CHAUDHRY, C.J.--(1). This appeal by leave of the Court has been filed against the judgment dated 7th April 2003, passed by the High Court of Balochistan, Quetta. Concluding para of the leave granting order is reproduced herein below:-- "After hearing learned counsel for the…

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