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Sindh High Court 2020 Customs Act (IV of 1969)

2020 PTD 660

Vintage vehicle, import of/Exemption/Payment of cumulative amount
MOIN JAMAL ABBASI
Appellant
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS
Respondent

Case Laws / Head Notes / Paras

Petitioner imported a vintage vehicle but delivery of same was denied on grounds that there was ambiguity in law regarding imposition of taxes on vintage vehicles No reference to any other restriction or prohibition existed as could be attracted in terms of Import Policy Order, 2016 in respect of other imported vehicles which showed clear intention of Federal Government not only to exempt vintage or classic cars from payment of duty and taxes in excess of cumulative amount of US $ 5000/- per unit but also to relax other prohibition or restriction, if any, in respect of other vehicles as per Import Policy Order, 2016---No ambiguity existed regarding import of vintage or classic cars and jeeps on payment of US$ 5000/- falling under PCT Code 87.03 of First Schedule to Customs Act, 1969 provid...