850/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Preventive) (Applicant) V/S Falak Jan & another (Respondent)

850/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Preventive) (Applicant) V/S Falak Jan & another (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 06-DEC-21

Exemption is a privilege being enjoyed by diplomats and other dignitaries. If we trace history of last 50 years (though there were earlier SROs also), we come across initial SRO 53(I)/70 issued in exercise of powers available under Section 19 of Customs Act for all articles of household and personal effects including motor vehicles for the personal use by the ruler of any of the Gulf Sheikhdoms including vehicles imported by the UAE dignitaries which includes use and donations to welfare projects in Pakistan with conditions, such as articles will not be sold without prior consent of Central Board of Revenue, as it then was. It was persons specified SRO as it contained list of all such dignitaries with a table attached. Vehicle was imported in 2002 when SRO 506(I)/88 was active. It restricted the sale without prior permission of Federal Government, Ministry of Foreign Affairs, to be routed through a formal application. In other event, no such vehicle could have been sold within two years of its importation to anyone other than Department of Investment Promotion or diplomatic representatives or mission of foreign government, except when the diplomatic representative by whom it was imported is transferred within two years of its importation and it has been used by him for not less than one year. So nothing beneficial could be achieved by respondent through said SRO