2023 PTD 1541

Case Laws / Head Notes / Paras

Import of vehicle— Diplomatic exemption—Foreign experts from donor country— Relaxation in exemption criteria—Federal Government, jurisdiction of—Dispute was with regard to import of vehicle in question on the grounds that importer was not entitled to such exemption and vehicle was older than the period provided for under Import Policy, 2013— Validity—Federal Board of Revenue issued certificate to importer qualifying him for such exemptions particularly in terms of SRO 540(I)/2001, which had defined privileged personnel to mean all foreign experts, consultants or technicians visiting and residing in Pakistan under a proper aid agreement in which provision for application of customs concessions were made—Such experts included not only personnel...