HONDA ATLAS CARS PAKISTAN LTD. vs FEDERATION OF PAKISTAN S — 2021 PTD 212 LAHORE-HIGH-COURT-LAHORE

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HONDA ATLAS CARS PAKISTAN LTD. VS FEDERATION OF PAKISTAN S.19---SRO No.656(I)/2006 dated 22-6-2006---SRO No.483(I)/2016 dated 29-6-2016---Exemption from customs duty---Suspension of operation of notification---Applicability---Petitioner was automotive cars manufacturer who used to import various parts and components in 'Kit' form whereafter cars were assembled---Federal Government vide notification SRO No.483(I)/2016, dated 29-6-2016 imposed a condition of fitting immobilizers in every car to seek benefit of reduced customs duty on relevant parts---High Court (of other province) had suspended operation of disputed clause of Notification in question in a suit filed by another manufacturer--- Validity--- Pursuant to the decision made by Economic Coordination Committee Notification SRO No.483(I)/2016, dated 29-6-2016, was issued and was notified by Ministry of Industries and Production in respect of Consumer Welfare measures under Automotive Development Policy, 2016, for next five years--- Decision envisaged 'compulsory installation of immobilizers in cars by OEM (Original Equipment Manufacturers)' and did not require at all that the decision be implemented at once without sufficient time to OEMs and significantly to be added as a condition in notification SRO No.656(I)/2006 dated 22-6-2006 and thereby to take away exemption abruptly--- Federal Government was aware in enacting SRO No.483(I)/2016 dated 29-6-2016, that "the kits imported by importer-cum-assembler or OEM of cars must contain immobilizer"--- Immobilizer was to be part of kit to be imported (as against their local manufacture)--- Federal Government could not have turned a blind eye to practicalities involve in fulfilling conditions in two days---High Court (of the other province) in its order suspending clause (b) (iii) of notification SRO No.483(I)/2016, dated 29-6-2016, did not specify whether relief was extended to the person initiating that lis only---Such was deemed that order staying operation of clause in question was across the board and benefit was necessarily be extended to petitioner as well---Portion of notification in question could not be selectively apply to benefit one set of manufacturers and not the others while its operation was suspended---Provisions of notification SRO No.483(I)/2016, dated 29-6-2016, issued by Federal Government were to be applied across Pakistan and its stay by Court of competent jurisdiction was also applicable in respect of all those covered by its mischief---High Court declared relevant condition imposed in notification SRO No.483(I)/2016, dated 29-6-2016, as null and void and of no effect---Constitutional petition was allowed in circumstances.

HONDA ATLAS CARS PAKISTAN LTD. vs FEDERATION OF PAKISTAN S — 2021 PTD 212 LAHORE-HIGH-COURT-LAHORE

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