BURKI & CO vs DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI — 2026 SCMR 1171 SUPREME-COURT

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BURKI & CO VS DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI. Paras 5(vii), 9(i) (1) & 9(i)(5)---Import and disposal of the vehicle---Violation of the terms and conditions, allegation of---Seizure of vehicle challenged by invoking Constitutional jurisdiction of High Court---Finality by Supreme Court---Subsequent statutory adjudication proceedings, conducting of---Legality---Intent of Import Policy Order, 2013 ('the IPO, 2013') enabling certain categories of industries/units to import prime movers for their own object and benefit was certainly not to sell them in the market for monetary gain---This is obviously not the intent of legislature otherwise there was no reason to allow only restricted number of industries to import such vehicles---"Prohibition and Restriction" under Para 5 (vii) of the IPO, 2013, stipulates that "goods specified in Appendix-C are banned for import in secondhand or used condition except those specifically exempted therein”---By virtue of Appendix-C of IPO, 2013 it is clear that the vehicles of PCT Heading 8701.2040 are not freely importable and there are certain restriction and prohibition on its import envisaged under Para 9(ii)(1) and 9(ii)(5) of the IPO, 2013---On reaching such understanding of the IPO, 2013, the questions were decided up to this/Supreme Court---Thus, the Customs Appellate Tribunal ('Tribunal') travelled beyond the interpretation provided by the Supreme Court which was binding on the Tribunal---It is also inconceivable that after release of the vehicles the respondent-department had no jurisdiction to overview the implementation of IPO, 2013, whether or not violated---Petitioners (importers) ,thus, by their own design prevented themselves to undergo statutory adjudication which has now concluded---Though in view of the legal proposition and on the proposed questions, the present petitions are converted into appeals, however, since the questions have been answered against the petitioners and in favour of the respondents, the appeals failed---Appeals were dismissed.

BURKI & CO vs DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), KARACHI — 2026 SCMR 1171 SUPREME-COURT

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