Messrs SHAMMON TRADERS, QUETTA VS CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI

2006 P T D 2177

[Supreme Court of Pakistan]

Present: Iftikhar Muhammad Chaudhry, C. J. Faqir Muhammad Khokhar and Mian Shakirullah Jan, JJ

Messrs SHAMMON TRADERS, QUETTA

Versus

CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI and others

Civil Appeal No. 744 of 2004, heard and 26th December, 2005.

(On appeal against the judgment, dated 7-4-2003 passed by the High Court of Balochistan, Quetta, in Customs Appeal No. 7 of 2001).

Rules of Origin, 1973---

----Rr. 7 & 16---Imported ornaments---Country of origin of such ornaments, determination of---Issuance of Certificate of origin by Dubai Chamber of Commerce aid Industries---Validity---Nothing was available on record to show such Chamber to have been authorized either by Dubai Government or Government of Pakistan to issue such certificate---Reports of Additional Collector and Merchants Association, Karachi showing such ornaments to be of American or Irani origin---Certificate issued by Chamber was not accepted in circumstances.

Muhammad Munir Piracha, Advocate Supreme Court for Appellant.

M.M. Bilal, Sr. Advocate Supreme Court for Respondents.

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.

S.A.X./S-40/SC?????????????????????????????????????????????????????????????????????????????????? Appeal dismissed.