Islamabad High Court
2025
THLN 3056
2025 PTD 586
Laws Cited
Customs Act, 1969 | Federal Excise Act, 2005 | Import Policy Order, 2016 | Income Tax Ordinance, 2001
Sections
19 | 16 | (21) | 53,148

SHAH ZAMAN

VS

FEDERATION OF PAKISTAN AND OTHERS

Petitioner(s) by: Badar Iqbal Ch. AdvocateBadar Iqbal Ch. Advocate
Respondent(s) by: Waqar A. Sheikh and Rana Muhammad Mehtab. Advocates
Present: MIANGUL HASSAN AURUNGZEB, J.
ARGUMENTS

Learned counsel for the petitioner, after narrating the facts leading to the filing of the instant petition, submitted that it was on the basis of the Revenue Divisions notification (SRO 833(l)/2018), dated 03.07.2018, that the petitioner imported a vintage vehicle into Pakistan; that the vintage vehicle imported by the petitioner had been detained ever since July 2018 by the Customs Collectorate, Mughalpura Dry Port, Lahore; that the petitioners imported vintage vehicle ought to have been released on payment of taxes and duties amounting to US Dollars 5,000 in terms of the said notification dated 03*07.2018; that on the basis of the said notification dated 03.07.2018, the petitioner altered his position to his detriment by entering into a contract for the import of the vintage vehicle; that the petitioner had the legitimate expectation for his imported vintage vehicle to be released; and that the Customs Authorities were estopped from detaining the petitioners imported vintage vehicle...