ASAD HAFEEZ VS FEDERAL BOARD OF REVENUE, ISLAMABAD, 2014 PTD-ISLAMABAD 2003 (2013)

Customs Act (IV of 1969)---

----S. 171---S.R.O. No. 172(I)/2013 dated 5-3-2013---Constitution of Pakistan, Art. 199---Constitutional petition---Tax Amnesty Scheme---Non-customs paid vehicle---Release of such vehicle on payment of redemption fine along with duties and taxes---Importer/petitioner imported a vehicle in the year 2002, and did not pay customs duty on the same, as he believed the same to be an ambulance, which was exempted from customs duties---Vehicle in question was seized by customs authorities---Meantime, the Government introduced a Tax Amnesty Scheme vide S.R.O. No. 172(I)/2013 dated 5-3-2013 for non-custom paid vehicles, by which such vehicles could be released on payment of redemption fine along with duties and taxes specified in the said S.R.O.---Petitioner applied to the customs authorities to avail benefit of said SRO, but his application was not entertained---Validity---Admittedly vehicle in question which was seized by customs authorities came within the criteria of vehicles provided in S.R.O. No.172(I)/2013 dated 5-3-2013, but customs authorities did not pay any heed to the request made by the petitioner---High Court directed customs authorities to issue estimate cost of customs duty as per Tax Amnesty Scheme and process it further in accordance with law---Constitutional petition was dispose of accordingly.

Kh. Shahid Rasool Siddiqui for Petitioner.

Raja Muhammad Shakeel Abbasi and Malik Zahoor Akhtar Awan, Standing Counsel.

ORDER

NOOR-UL-HAQ N. QURESHI, J.---Through the instant writ petition, the petitioner has invoked constitutional jurisdiction of this Court with the following prayer:---

"It is, therefore, respectfully prayed that in view of above, writ petition may kindly be accepted by directing to respondents that they issued the estimate cost of the customs duty as per existing rules for payment of duty/taxes under the prevalent tax amnesty scheme and hand over the petitioner's vehicle to the petitioner in the interest of justice and equity."

2.As per facts, the petitioner is a bona fide purchaser of Vehicle No.LES-6888, Toyota Estima, Engine No.2AZ-0667064, Chassis No.ACR30-0152620, Model 2002. It was imported in 2002, when purchased by the petitioner for Rs.16,50,000 in September, 2011. It was further mutated in his name. The petitioner was totally unaware about payment of customs duty, as he believed that it has been imported as Ambulance, but subsequently, same proved to be incorrect. The vehicle was seized by respondent No.3 on 6-12-2012 under seizer memo. coupled with a notice issued under section 171 of the Customs Act, 1969 as incorporated in the very memo. of seizer. The petitioner responding the same, time and again approached the concerned authorities showing his willingness to deposit the customs duty in accordance with existing rules. Meantime, the government introduced a Tax Amnesty Scheme vide Notification dated 5-3-2013 for smuggled and non-duty paid motor vehicles even seized or voluntarily presented to customs on or before 31-3-2013, which shall be allowed release on payment of redemption fine along with duties and taxes as specified therein.

In this regard, the petitioner submitted an application addressed to the Collector (Customs), Islamabad. He also approached other concerned authorities orally for following such Amnesty Scheme, but all efforts of the petitioner went in vain due to lethargic conduct of the respondents. Finding no way, the petitioner constrained to invoke constitutional jurisdiction of this Court.

3.Keeping in view the paucity of time, notice was issued to respondents requiring them to submit their comments vide order dated 3-4-2013. Notice though seems to have been served upon the respondents, but they have chosen to remain absent today. However, efforts to procure the attendance of respondents through cell phone were made through learned Standing Counsel Raja Muhammad Shakeel Abbasi and Malik Zahoor Akhtar Awan, Standing Counsel, but no response was given.

4.Admittedly, the vehicle shown in memo/seizer notice was seized by respondent No.3 on 6-12-2012, same seems to have come within the criteria provided in the Notification referred above, but the respondents since not paying any heed to the request made by the petitioner therefore instant writ petition for issuance of directions has been filed.

5.Under the circumstances, respondents are directed to issue estimate cost of the customs duty as per tax amnesty scheme and process it further in accordance with law.

6.With these directions, instant writ petition stands disposed of.

MWA/47/Isl.Order accordingly.