| Case ID |
040cba29-58c3-4ef0-985f-9b8c68dcb8fc |
| Body |
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| Case Number |
Customs Appeal No. K-25 of 2013 |
| Decision Date |
May 15, 2014 |
| Hearing Date |
May 07, 2014 |
| Decision |
The case revolved around the confiscation of a Toyota Ambulance imported by Messrs Al-Khidmat Foundation (Pakistan). The customs authorities argued that certain items within the ambulance were not fixed and thus did not meet the definition of an ambulance. The tribunal, however, found that the vehicle did possess the necessary facilities and that the customs' interpretation was unreasonable. Consequently, the tribunal set aside the Order-in-Original and allowed the appeal, enabling the release of the vehicle. |
| Summary |
This case addresses the importation of a Toyota Ambulance by Messrs Al-Khidmat Foundation (Pakistan), which was challenged by the customs authorities on the grounds that it did not fulfill the criteria for an ambulance as per the relevant laws. The tribunal found that the ambulance had all necessary facilities as outlined in CGO 12/2002, and the insistence on fixed placement of certain items was deemed unreasonable. The ruling emphasized the importance of fair interpretation of import regulations and the tribunal's authority to overturn arbitrary decisions by customs. This case highlights critical aspects of customs law, import regulations, and the rights of humanitarian organizations in facilitating their operations. Keywords include 'Customs Act', 'Import Policy', 'ambulance regulations', 'fair interpretation', 'NGO importation', 'legal rights', 'customs authorities', and 'appeal tribunal'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs ALKHIDMAT FOUNDATION (PAKISTAN),
ADDITIONAL COLLECTOR OF CUSTOMSIV
|
| Judges |
ADNAN AHMED, MEMBER (JUDICIAL-II),
KHALID MAHMOOD, MEMBER (TECHNICAL-1)
|
| Lawyers |
Nadeem Mirza, Consultant, for Appellant,
Sanaullah Abbasi, Appraising Officer for Respondent
|
| Petitioners |
Messrs ALKHIDMAT FOUNDATION (PAKISTAN)
|
| Respondents |
ADDITIONAL COLLECTOR OF CUSTOMSIV
|
| Citations |
2015 SLD 1815,
2015 PTD 944
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
16,
32(1),
32(2),
56(1),
Preamble
|