ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 248 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 248 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Civil

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

ARSHAD ALI KHAN VS FEDERAL BOARD OF REVENUE Ss. 16, 32 & 156(1), Cls. (9), (10-a) & (14)---SRO 577(I)/2006 dated 5.6.2006---Constitution of Pakistan, art. 199---Diplomatic vehicles, import / sale of---Issuance of Notice by the Customs authorities, assailing of---Constitutional petition---Maintainability---Even if the vehicle-in-question was originally imported by the Royal Consulate General of Saudi arabia, as contended, even then the petitioner/ taxpayer failed to explain as to how the same came into possession and ownership of the petitioner in absence of a requisite no objection certificate by the Ministry of Foreign affairs and so also by the Customs authorities---Record/documents revealed that the vehicle-in-question was still plying with a number plate issued to the Royal Consulate General of Saudi arabia---Merely having certain letters purportedly issued by Royal Consulate General of Saudi arabia stating that vehicle had been sold and could be used by a private person, and without certification of the same from the concerned Ministry of Foreign affairs, was not sufficient---Policy governing import and sale of diplomatic vehicles under SRO 577(I)/2006 dated 5.6.2006 specifically requires certain permission(s) and no objections, before the vehicle can be sold to and used by a private person; which specifically requires permission from Ministry of Foreign affairs as well---Since a show-cause had already been issued, therefore, High Court was restrained from giving a definitive opinion in said aspect of the matter---Constitutional petition, being premature, was dismissed with costs of Rs.10,000/-, in circumstances.

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