ZARIF KHAN HUSSAIN ZAI AND BROTHERS vs FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Islamabad Ss — 2022 PTD 779 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 779 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: ZARIF KHAN HUSSAIN ZAI AND BROTHERS vs FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 196; 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

ZARIF KHAN HUSSAIN ZAI AND BROTHERS VS FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Islamabad Ss.80 & 196---Import Policy Order, 2016, Cl.9(ii)(5)---Goods declaration---Report from manufacturer, absence of---Factual controversy---Customs authorities passed order of confiscation of vehicles in question on the plea that those were more than 5 years old and not importable in terms of Para 9(5) of Import Policy Order, 2016---Customs Appellate Tribunal set aside the order passed by authorities---Validity---Pre-shipment Certificate disclosed the model year as 2012, which was importable when goods declarations were filed---Vehicles were not older than five years at the time of import in terms of pre-shipment certificate--- Challenge to such certificate as far as model year was concerned was a factual controversy which was not mandate of High Court under Reference jurisdiction under S.196 of Customs Act, 1969---No evidence of any nature was filed by authorities to disclose that manufacturer had disclosed year of its manufacture as other than 2012---Entering into such debate at reference stage was not permissible under law unless satisfactory evidence was available on record--- Report relied upon by authorities was not of the manufacturer from Japan but was of a local assembler---In presence of requisite document, as required under Import Policy Order, 2016, letter of local assembler could only be an extraneous material---High Court declined to interfere in the order passed by Customs Appellate Tribunal as it had rightly not taken it into consideration---Reference was dismissed in circumstances.

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