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2006 PTD 2177

Messrs SHAMMON TRADERS, QUETTA vs CUSTOMS, EXCISE AND SALES TAX

Citation2006 PTD 2177
CourtSupreme Court of Pakistan
Case No.Civil Appeal No, 744 of 2004 Customs Appeal No, 7 of 2001
Date2005-12-26
Judge(s)Iftikhar Muhammad Chaudhry, Shakirullah Jan
ResultAppeal dismissed

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

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