COLLECTOR OF CUSTOMS vs KRISTOF W — 2023 PTD 1541 KARACHI-HIGH-COURT-SINDH

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COLLECTOR OF CUSTOMS VS KRISTOF W. DUWAERTS Ss.19 & 196---Import Policy, 2013, Para. 20---Import of vehicle---Diplomatic exemption---Foreign experts from donor country---Relaxation in exemption criteria---Federal Government, jurisdiction of---Dispute was with regard to import of vehicle in question on the grounds that importer was not entitled to such exemption and vehicle was older than the period provided for under Import Policy, 2013---Validity---Federal Board of Revenue issued certificate to importer qualifying him for such exemptions particularly in terms of SRO 540(I)/2001, which had defined privileged personnel to mean all foreign experts, consultants or technicians visiting and residing in Pakistan under a proper aid agreement in which provision for application of customs concessions were made---Such experts included not only personnel directly in the employment of foreign or donor country or agency, but also those who had served in Pakistan under direct or agreement with such government or agency and whose salary and travelling expenses to and from Pakistan were paid by foreign government or agency---Federal Government under Para. 20 of Import Policy Order, 2013, enjoyed powers to allow import in relaxation of any prohibition or restriction under Import Policy Order, 2013---Federal Board of Revenue issued letter in such regard condoning the period to a period of one year and nine months in respect of import of vehicle in favour of importer---Application of Import Policy Order, 2013, did not apply to a privileged personnel working under grant-in-aid agreements particularly when a relaxation had been sought by the importer from Federal Government under Para. 20 of Import Policy Order, 2013, for import of an older car for latter's personal use---High Court answered the questions against the department and in favour of the importer---Reference was dismissed, in circumstances.

COLLECTOR OF CUSTOMS vs KRISTOF W — 2023 PTD 1541 KARACHI-HIGH-COURT-SINDH

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