M/S. Shamoon Traders Quetta vs Customs, Excise & Sales Tax Appellate
This appeal, by leave of the Supreme Court of Pakistan, challenged a judgment of the High Court of Baluchistan regarding the validity of a certificate of origin for imported goods. The core legal question was whether the certificate issued by the Dubai Chamber of Commerce and Industries satisfied the requirements set forth in the Rules of Origin 1973, specifically regarding the authorization of the issuing body. During the proceedings, the appellant's counsel conceded that there was no evidence on record to substantiate that the Dubai Chamber of Commerce was authorized by either the Dubai Government or the Government of Pakistan to issue such certificates. Consequently, the Court held that the certificate was unacceptable, particularly when weighed against the conflicting reports provided by the Additional Collector and the Karyana Merchant Association, Karachi, which indicated the imported ornaments were of American or Irani origin rather than the claimed origin. The Court affirmed the lower court's stance, dismissing the appeal on the grounds that the appellant failed to meet the necessary evidentiary requirements for the certificate of origin.
- Does a certificate of origin issued by a foreign Chamber of Commerce satisfy the Rules of Origin 1973 without proof of authorization by the relevant governments?
- Can a court rely on reports from an Additional Collector and a trade association to determine the origin of imported goods?
- Is a certificate of origin valid if the issuing body lacks authorization from the government of the exporting or importing country?
- Rule 7, Rules of Origin 1973
- Rule 16, Rules of Origin 1973
ORDER
MR. JUSTICE 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 Baluchistan, Quetta. Concluding para of the leave granting order is reproduced herein below:- "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 Chamber of Commerce and Industries and committee headed by Additional Collector as well as the report of the 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 fulfills 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 authorised either by the Dubai Government or the Government of Pakistan for issuance 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.