2005 PLP 935 (PTD)
MUHAMMAD MOINUR REHMAN through Attorney Versus CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 2 others
| Citation | 2005 PLP 935 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Muhammad Mujeebullah Siddiqui and Azizullah M. Memon, JJ |
| Parties | MUHAMMAD MOINUR REHMAN through Attorney Versus CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 2 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2005 PLP 935 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 935 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Muhammad Mujeebullah Siddiqui and Azizullah M. Memon, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP 935 (PTD) (MUHAMMAD MOINUR REHMAN through Attorney Versus CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Khawaja Naved Ahmed for Petitioner.
- Raja Muhammad Iqbal for Respondent.
- Date of hearing: 25th September, 2002.
Headnotes / Summary
S. 25
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Amnesty Scheme for regularizing smuggled vehicles on payment of customs duty
Production of vehicle before Customs officials for its proper assessment was condition precedent for availing such scheme
Non-production of vehicle within stipulated period
Dismissal of petitioner s representation by Member (Legal), Central Board of Revenue
Production of vehicle before Customs officials after presentation of Constitutional petition would be inconsequential as Amnesty Scheme had already expired much earlier
No illegality, infirmity and material irregularity was found in impugned order
High Court dismissed Constitutional petition is limine.
Judgment & Decree
MUHAMMAD MUJEEBULLAH SIDDIQUI, J.
In this Petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the grievance of the petitioner is that the Member, C.B.R. has misdirected in rejecting his representation for acceptance of customs duty, under Amnesty Scheme, which expired on 30-5-1998. Mr. Raja Muhammad Iqbal, learned counsel for the respondent has submitted that the condition precedent for availing the Amnesty Scheme was that smuggled vehicle shall be produced before the customs officials for its proper assessment; whereafter it shall be regularized on recovery of customs duty in accordance with amnesty scheme. Mr. Raja Muhammad Iqbal submitted that the petitioner has never produced the vehicle before the Customs official during stipulated period in spite of reminders. He has further submitted that the Amnesty Scheme announced on 1998 expired, and the second Amnesty Scheme was announced in the year 2000, which has also expired. The representation of the petitioner has been dismissed by the Member (Legal) C.B.R. vide order, dated 4-12-2001 for the same reason. We asked Mr. Khawaja Naved Ahmed to show that the vehicle was presented before the Custom officials within the period specified in the Amnesty Scheme. He has conceded that there is nothing in his possession to show that the vehicle was presented before the customs officials within the stipulated period. He has submitted that however, after presentation of this Petition before this Court, the vehicle was produced before the Customs officials. The date of presentation of vehicle is not known to the learned counsel for the petitioner. Be that as it may, the fact remains that the vehicle in question was never produced before the Customs officials, before the presentation of this Constitution Petition. The subsequent presentation of vehicle before Customs official is inconsequential, for the reason that the Amnesty Scheme had already expired much earlier. For the foregoing reasons we do not find any illegality, infirmity and material irregularity in the impugned order, dated 4-12-2001, passed by the learned Member (Legal) C.B.R. The Petition is consequently dismissed in limine along with listed-application. S.A.K./M-187/K Petition dismissed.