COLLECTOR OF CUSTOMS, LAHORE versus MRS. SHAHIDA ANWAR
Transfer of Personal Goods, Housing and Gift Schemes (Import of Vehicles) Rules, 2005, R3 (1) Import Policy Order 2004 2005 Transfer of Personal Goods, Housing and Gift Schemes (Vehicle Import) Rules, 2004, R3 (1) The official effect of Article 3 (1) of the Constitution of Pakistan, Article 185 (3) of the Goods, Transfer of Housing and Gift Schemes (Import of Vehicles) Rules, 2005 Scope of Beneficial Interpretation, Gift Scheme Scope of the Import Policy Policy Order 2004 2005, it was considered that the model of the vehicle imported under the Gift Scheme should be a model that is not more than 2 years before import. A, while the import policy order from 2005 to 2006 extended the above period to 3 years, the customs authorities (applicants) seized the importer's vehicle at the time of import when its model was imported at 3 years. The old one, while the 2004 import policy order, which served a period of 2 years, provided that the vehicle was not properly issued after payment and the importer filed a constitutional petition before the High Court. , Which was allowed on the basis that the 2006 Import Policy Order of 2005 provided a 3-year period for receiving a gift scheme and did not apply to this vehicle. The ring car, therefore, would have a precedent in the 2005 import policy and the order of confiscation was not legally enforceable by the customs authorities (applicants), saying that both import policy orders were free and covered different periods. There was no reference to the 2005 Import Policy Order as to whether it had any alliance or effect on the previous 2005 Import Policy Order, therefore, any action
