Messrs SHAMMON TRADERS, QUETTA vs CUSTOMS, EXCISE AND SALES TAX
This appeal, filed by leave of the Supreme Court of Pakistan, challenged a judgment of the High Court of Balochistan regarding the origin of imported ornaments. The core legal question was whether the certificate of origin provided by the appellant satisfied the requirements of Rules 7 and 16 of the Rules of Origin 1973. During the proceedings, the appellant's counsel conceded that there was no documentation on record to substantiate that the Dubai Chamber of Commerce and Industries was authorized by either the Dubai Government or the Government of Pakistan to issue such a certificate. Consequently, the Court held that the appellant's certificate was unacceptable when weighed against the contradictory reports furnished by the Additional Collector and the Karyana Merchant Association, Karachi, which indicated the ornaments were of American or Irani origin rather than the claimed origin. The Court dismissed the appeal, affirming that in the absence of valid authorization for the certificate of origin, the appellant's claim could not be sustained.
- Does a certificate of origin issued by a foreign Chamber of Commerce satisfy the Rules of Origin 1973 if there is no proof of authorization by the relevant governments?
- Can a court prefer official departmental reports over an unsubstantiated certificate of origin regarding the origin of imported goods?
- Rule 7, Rules of Origin 1973
- Rule 16, Rules of Origin 1973
ORDER
' IFTIKHAR MUHAMMAD CHAUDHRY, C.J.---(1) This appeal by leave of the Court has been filed against the judgment, dated 7th April, 2003, passed by the High Court of Balochistan, Quetta.
Concluding para of the leave granting order is reproduced hereinbelow:-- "After hearing learned counsel for the parties and having gone through Rules 7 and 16 of the Rules, as well as certificate of origin issued by the Dubai Chambers of Commerce and Industries and committee headed by Additional Collector as well as the report of Karyana Association, Karachi, we grant leave to appeal to examine the respective contentions, put forward by both the sides."
2. Learned counsel was called upon to satisfy as to whether the certificate being relied upon by him fulfils the requirement of Rules 7 and 16 of the Rules of Origin 1973, he categorically conceded that there is no document available on record to substantiate that the Chambers of Commerce of Dubai was authorized either by the Dubai Government or the Government of Pakistan for issuance of such certificate.
3. In view of the statement of learned counsel we are of the opinion that certificate being relied upon was not acceptable comparing to the report furnished by the Additional Collector and Karyana Merchant Association, Karachi on the point that the imported Ornaments are of American origin or Irani origin.
' Thus appeal has no force as such same is dismissed with no order as to costs.
Cited by 7 cases
- BADAR COMPUTER ENTERPRISES vs The DEPUTY COLLECTOR OF CUSTOMS and 3 others 2019 PTD (Trib.) 1045
- Muhammad Yahya, Member (Technical-I)Messrs PATANWALA AND SONS, KARACHI and 3 others vs COLLECTOR MCC OF APPRAISEMENT-WESTCUSTOMS HOUSE, KARACHI 2016 PTD (Trib.) 1266
- Messrs KHYBER TEA AND FOOD COMPANY, PESHAWAR and others vs COLLECTOR OF CUSTOMS (APPEALS), PESHAWAR and 6 others 2013 PTD (Trib.) 327
- COLLECTOR OF CUSTOMS, KARACHI vs Messrs AAZMIR ENTERPRISES, KARACHI 2012 PTD (Trib.) 1211
- Collector Of Customs, Model Customs Collectorate Of Paccs, Karachi vs Messrs Kapron Overseas Supplies Co. (Pvt.) Ltd.,Karachi 2010 P.C.T.L.R. 981
- COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PaCCS, KARACHI(PVT.) LTD., KARACHI vs Messrs KAPRON OVERSEAS SUPPLIES CO 2010 PTD 465
- KAHOOT INTERNATIONAL vs COLLECTOR OF CUSTOMS and another 2009 PTD 687