COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE vs NEW SHINWARI LIMITED Ss — 2021 PTD 2027 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 2027 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE vs NEW SHINWARI LIMITED Ss
Subject matter: Tax & Customs
Provisions referred to: S. 79; S. 129; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE VS NEW SHINWARI LIMITED Ss.79 & 129---Goods declaration---Object, purpose and scope---Afghan Pakistan Transit Trade Agreement to Afghanistan---Goods declaration forms are governed under S.79 of Customs Act, 1969, which is meant only for those goods, which on import are assessed for home consumption or warehouses or transhipment--- Essential purpose of filing goods declaration form is to provide true particulars of goods for assessing and payment of liability of duties, taxes and other charges--- Traders transporting goods under Afghan Pakistan Transit Trade Agreement to Afghanistan (APTTA) is required to file a goods declaration, the same is only filed for the purpose of determining nature of goods as to whether the same was in accordance with APTTA and protocol or any other instructions of Federal Government and not for the purpose of taxes and duties, as the same is not subject to impost of any local duties in view of clear immunity from taxation as provided under S.129 of Customs Act, 1969, and Afghan Pakistan Transit Trade Agreement.

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