Legal Case Summary

Case Details
Case ID 2e6071af-4fa5-46b3-807d-2006774eca64
Body View case body.
Case Number Constitutional Petition No.D-1089, 1090, 1091, 109
Decision Date Apr 02, 2008
Hearing Date
Decision The High Court disposed of the petitions concerning the retrospective applicability of S.R.O. 696(I)/2006, dated 1-7-2006, which required a 30% fine on the petitioners for the release of vehicles. The court examined the validity of the customs authorities' assessment and mandated that the vehicles be examined under the law applicable at the time of import. The court emphasized the need to consider the dates of the invoice, bill of lading, export permission certificate, and goods declaration. It was determined that the conditions set by the Import Policy Order were not applicable retrospectively and that if all legal requirements were met, the customs authorities should assess the duties owed. The petitioners had already paid the fine, and the court directed that if they proved their case, the fine should be refunded within a month. The court also allowed the petitioners to pursue any further legal remedies against the customs officials if they were aggrieved by the subsequent orders.
Summary This case revolves around the interpretation of customs regulations and the retrospective application of statutory rules regarding the importation of vehicles in Pakistan. The petitioners challenged the customs authorities' decision to impose a fine based on S.R.O. 696(I)/2006, which they argued could not apply retrospectively to their imports. The Sindh High Court ruled that substantive laws are generally prospective while procedural laws can be retrospective unless they infringe on vested rights. The court directed customs to assess the vehicles based on the law at the time of their import and mandated a review of the petitioners' authority to act on behalf of the importers. The ruling highlights the importance of adhering to statutory rules and the rights of individuals under administrative decisions. This case is significant for understanding the implications of customs law and the procedural fairness required in administrative actions.
Court Sindh High Court
Entities Involved Not available
Judges MRS. YASMIN ABBASEY, FARRUKH ZIA SHAIKH
Lawyers Ch. Muhammad Iqbal, Ch. Waseem Iqbal, Sohail Muzaffar, Ms. Fozia Rasheed, Raja Muhammad Iqbal
Petitioners NIAZ MUHAMMAD
Respondents FEDERATION OF PAKISTAN through Secretary, Ministry of Commerce, Islamabad and 2 others
Citations 2008 SLD 200, 2008 PTD 1517
Other Citations Not available
Laws Involved Customs Act, 1969, Constitution of Pakistan, 1973, Import Policy Order, 2005
Sections 31(A), 179(1), 199, 3(4)