SHAH ZAMAN vs FEDERATION OF PAKISTAN S — 2025 PTD 586 ISLAMABAD

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SHAH ZAMAN VS FEDERATION OF PAKISTAN S.19---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Import Policy Order, 2016---Import Policy Order, 2020---Notification SRO 833(I)/2018, dated 03-07-2018---Constitution of Pakistan, Arts. 91, 199 & 201---Constitutional petition---Exemption from custom duty and taxes---Vintage vehicle, import of---Decision of High Court---Cabinet---Jurisdiction---Petitioner / importer was aggrieved of order passed by authorities not releasing vintage vehicle imported by him---Validity---Notification SRO 833(I)/2018, dated 03-07-2018, was not withdrawn by authorities---After judgment passed by Full Bench of High Court, the Cabinet was assumed to be cognizant of disparity between notification SRO 833(I)/2018, dated 03-07-2018, (which exempted import of vintage or classic cars and jeeps meant for the transport of persons from such customs duty, regulatory duty, additional custom duty, federal excise duty, sales tax and withholding tax as were in excess of the cumulative value of US Dollars 5,000/- per unit) and Import Policy Orders, 2016 and 2020 (which did not permit import of used vehicles that were more than three years old)---Cabinet was cognizant of such disparity and had taken an informed decision not to grant a one-time relaxation in prohibition of import of vintage cars---Cabinet decided not to amend Import Policy Orders so as to make import of vintage cars more than three years old permissible---Provisions of Import Policy Orders, did not violate any provision of Imports and Exports (Control) Act, 1950 or any fundamental right under the Constitution---Constitutional petition was dismissed, in circumstances.

SHAH ZAMAN vs FEDERATION OF PAKISTAN S — 2025 PTD 586 ISLAMABAD

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