| Case ID |
22c33075-7daf-427e-bbea-d7c37d3b822c |
| Body |
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| Case Number |
Writ Petition No.1412 of 2013 |
| Decision Date |
Apr 05, 2013 |
| Hearing Date |
|
| Decision |
The High Court directed the customs authorities to issue an estimate of the customs duty as per the Tax Amnesty Scheme and process it further in accordance with the law. The petitioner, who had imported a vehicle believing it to be exempt from customs duties, was denied the opportunity to benefit from the Tax Amnesty Scheme. The court emphasized the need for the customs authorities to respond to the petitioner's application and provide the necessary estimates, thereby ensuring justice and equity in the case. |
| Summary |
In the case concerning Writ Petition No.1412 of 2013, presented before the Islamabad High Court, the petitioner challenged the actions of the Federal Board of Revenue regarding the seizure of a vehicle imported in 2002, believed to be an ambulance and exempt from customs duties. The court examined the implications of the Customs Act of 1969, particularly Section 171, and the provisions of the Constitution of Pakistan under Article 199. The petitioner sought relief under a Tax Amnesty Scheme announced by the government, which allowed non-duty paid vehicles to be released upon payment of a redemption fine and applicable duties. Despite meeting the criteria set forth in the S.R.O. No. 172(I)/2013, the customs authorities failed to process the petitioner's application. The High Court ruled in favor of the petitioner, directing the customs authorities to estimate the customs duty and process the release of the vehicle in accordance with the law. This decision underscores the importance of administrative responsiveness and adherence to legal provisions, ensuring that individuals are not unjustly deprived of their property. |
| Court |
Islamabad High Court
|
| Entities Involved |
Customs Authorities
|
| Judges |
NOOR-UL-HAQ N. QURESHI,
ASAD HAFEEZ
|
| Lawyers |
|
| Petitioners |
|
| Respondents |
FEDERAL BOARD OF REVENUE, ISLAMABAD
|
| Citations |
2014 SLD 914,
2014 PTD 2003
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
171,
199
|