HAJI ABDUL RAZIQ KHAN versus FEDERATION OF PAKISTAN THROUGH SECRETARY M/O COMMERCE AND TEXTILE INDUSTRY, ISLAMABAD
Para 4, imports of vehicles over the age of 5 are banned under the Import Policy Order, 2013 (Order); the exception provided under Paragraph 4 of the Order Scope gives the application application exception in relation to the import. Where the Leading or Letter of Credit was issued or established prior to the issuance of the Order Order benefit of the exemption offered under paragraph 4 of the Bill Order, when the Order Implementation Agreement was issued or established after the execution of the Agreement Off credit will not be available. Goods and payments consisting of multiple transactions are applied to each transaction by a certified Atlas Letter of Credit, then those exceptions under paragraph 4 of the order will apply only to those transactions for which the Letter of Credit. Was issued or established before. Paragraph 4 of the Order did not mention the documents such as the contract in the implementation of the Order Exemption under Section 4 between the Importer and the Exporters nor did it cite the Pharma Invoice for the imported Goods, as stated That the documents are irrelevant for the purpose of exception.