COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASSEF ULLAH Ss — 2022 PTD 585 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 585 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs WASSEF ULLAH Ss
Provisions referred to: PCT Code

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 CUSTOMS COLLECTORATE, PESHAWAR VS WASSEF ULLAH Ss.19, 32(3a) & 196---Notification SRO No.499 (I)/2013 dated 12-06-2013---Exemption, entitlement of---Dispute was with regard to seeking exemption from duty and taxes under notification SRO No.499(I)/2013 dated 12-06-2013, for import of Hybrid Electric Vehicles (HEVs)---Validity---Vehicles imported by respondents were having engine capacity less than 1800cc---Phrase used in notification SRO No.499(I)/2013 dated 12-06-2013, was withholding tax on import of Hybrid vehicles with the specification of PCT Code No.87.03 and term Hybrid Electric Vehicles (HEVs) was neither particularized as fully or Semi Hybrid and similarly used or new at the time of issuance of SRO in question---Provisions of notification SRO No.499(I)/2013 dated 12-06-2013, were beneficial, where it allowed exemption in leviable duty and taxes @ 50% on import of Hybrid Electric Vehicles (HEVs) and it could not be interpreted for addition of “old” or “new”, “fully” or “semi”---Customs appellate Tribunal rightly set at naught findings of fora below and allowed appeals filed by importers--- Reference was dismissed in circumstances. Head NotesCase Description

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