The COLLECTOR OF CUSTOMS, DRY PORT, LAHORE vs BILAL AKBAR S — 2023 PTD 1564 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 1564 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS, DRY PORT, LAHORE vs BILAL AKBAR S
Subject matter: Tax & Customs
Provisions referred to: S. 19---I; S. 3---I

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

The COLLECTOR OF CUSTOMS, DRY PORT, LAHORE VS BILAL AKBAR S.19---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Import Policy Order, 2016, Para. 5---Powers to prohibit or restrict imports and exports---General power to exempt from customs duty---Scope---Respondent imported a vintage car and, pursuant to SRO 833(I)/2018 dated 03-07-2018, sought exemption from customs, regulatory and excise duties, as well as sales tax and withholding income tax---However, the department declined to release the vehicle on the ground that cars older than three years could not be imported---Single Judge of the High Court accepted the respondent's constitutional petition through the impugned order---Validity---SRO 833(I)/2018 dated 03-07-2018 had been issued by the Ministry of Finance, Economic Affairs, Statistics and Revenue, whereas the Ministry of Commerce had exclusive jurisdiction to regulate the import of vehicles under the Import Policy Order, 2016---SRO 833(I)/2018 dated 03-07-2018 had only exempted taxes and duties on vintage cars---Main barrier to the import of vintage cars was that they could only be allowed when the Federal Government, through the Ministry of Commerce (the Regulatory Authority), relaxed the prohibition on importing vintage cars---SRO 833(I)/2018 dated 03-07-2018 had not provided for the importability of vintage cars---Appeal was allowed.

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