T & N PAKISTAN PRIVATE LIMITED vs The COLLECTOR CUSTOMS S — 2022 PTD 1054 SUPREME-COURT

Case information

Citation: 2022 PTD 1054 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: T & N PAKISTAN PRIVATE LIMITED vs The COLLECTOR CUSTOMS S
Provisions referred to: S. 19---C

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

T & N PAKISTAN PRIVATE LIMITED VS The COLLECTOR CUSTOMS S. 19---China-Pakistan Free Trade Area Rules of Origin, 2005 [as notified by S.R.O. No. 1286(I)/2005 dated 24-12-2005], R. 14---Import of "Fiber Manufacturing Plant" from China---Exemption from customs duties under SRO No. 659(I)/2007 dated 30-06-2007 ('the SRO")---Importer failing to produce proper certificate of origin---To avail the benefit of 'S.R.O' in question, the petitioner-importer was required to present Original Certificate of Origin with the given specimen signature of Chinese authorities---Moreover Rule 14 of the China-Pakistan Free Trade Area Rules of Origin, 2005 ('the Rules') provided that a claim that products shall be accepted as eligible for preferential concession shall be supported by a certificate of Origin issued by the government authorities designated by the exporting party and notified to the other party to the agreement in accordance with the Operational Certification Procedures as set out in Attachment-A, which outlined and delineated the procedure on the issuance and verification of the Certificate of Origin (Form-X) and other related administrative matters---Since the petitioner failed to fulfil said mandatory requirements envisioned in the 'S.R.O' and the Rules, his claim for exemption under the 'SRO' was rightly rejected---Even before the High Court, the petitioner was encountered and confronted with the same situation and called upon to show the Original Certificate of Origin but it failed to produce any document---Petition for leave to appeal was dismissed and leave was refused.

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