The Supreme Court urges the government to encourage the use of electric vehicles.
Describes the technology of hybrid electric vehicles as being “fully recognised and widely appreciated.”
ISLAMABAD: The Supreme Court has emphasised that instead of using “irrational interpretations” that would lead to unjustified restrictions on the exemption already in place, the federal government should encourage and promote the use of hybrid electric vehicles (HEVs).
The technology of HEVs is well recognised and praised on a global scale in the current world.
In addition to being fuel-efficient, it is also a different approach to cautiously focusing on the problem of global warming, Justice Muhammad Ali Mazhar wrote in a 15-page opinion supporting the Peshawar High Court’s (PHC) decision.
In order to effectively implement the Climate Change Act of 2016 and the Pakistan Environmental Protection Act (PEPA), 1997, the judgement noted that “the proper and futuristic use of this technology will progress our country, and will not only improve and recuperate the atmosphere and ecosystem but also alleviate destructive aspects of climate change by lessening smoke emissions.”
The federal government, under SRO 499(I)/2013 dated 12-06-2013, exempted customs duty, sales tax, and withholding tax on the import of hybrid electric vehicles (HEVs) falling under PCT Code 87.03, according to the facts of the case.
The audit found that used hybrid Suzuki, Hustler, Wagon-R, Mazda, Cross-over, and Suzuki IGNIS were cleared unlawfully on 50% exemption of duty and taxes in accordance with SRO 499(I)/2013 dated 12-6-2013, according to deputy collector customs (import) dry port, Model Customs Collectorate, Peshawar.
Under section 32 (3A) of the Customs Act of 1969, read with section 3(1) of the Imports and Exports (Control) Act of 1950, section 3(1)(b) of the Sales Tax Act of 1990, section 148 and section 182 of the Income Tax Ordinance of 2001, and section 33(5) of the Sales Tax Act of 1990, show cause notices were issued to importers and customs clearing agents. After receiving responses, the deputy collector of customs (adjudication) upheld the show cause notice
The respondents first tried to appeal to the customs collector (appeals), but all of their appeals were denied. As a result, they went to the customs appellate tribunal, where their appeals were successful.
Later, the petitioner sought a customs reference against the decision of the customs appellate tribunal, but all reference requests were denied.
When hearing the customs department’s appeal, a three-judge panel of Pakistan’s top court, presided over by Chief Justice of Pakistan (CJP) Umar Ata Bandial, noted that although the SRO granting the exemption on HEVs did not specifically include this particular purpose, the exemption on the import of HEVs was logically issued for protection against climate change and to minimise its adverse effects in the future, which was a step toward the implementation and compliance.
The judgement stated that rather than adopting unreasonable interpretations that result in unjustified restrictions on the exemption already in place, it was urgently necessary to promote and develop HEVs.
The Pakistan Climate Change Act, 2017, which called for the adoption of comprehensive mitigation policies, plans, programmes, projects, and other measures necessary to address the effects of climate change, was promulgated for a number of reasons, according to the court, none of which should be overlooked.
In the definition clause, “climate change” refers to a change in the climate system that is brought on by significant changes in the concentration of greenhouse gases as a direct or indirect result of human activities, on top of the naturally occurring climate change that has been observed for a long time; while “emissions,” in relation to a greenhouse gas, refers to emissions of that gas into the atmosphere brought on by human activity; and finally, “greenhouse gas” means
In order to create the right conditions for integrated climate-compatible and climate-resilient development processes in different sectors of the economy, the Federal and Provincial Governments must coordinate, supervise, and guide the mainstreaming of climate change concerns into decision-making. Additionally, they must approve and monitor the implementation of comprehensive adaptation and mitigation policies, strategies, plans, programmes, projects, and other measures. The United Nations Framework Convention on Climate Change (UNFCCC), Rio de Janeiro, 1992; the Kyoto Protocol to the UNFCCC, 1997; the Paris Agreement, 2015; and any other agreement relating to climate change to which Pakistan is a signatory are all integrated into the schedule appended with reference to Sections 2, 4, 17 and 18 of the aforesaid Act, according to the judgement.
The judgement noted that the Pakistan Environmental Protection Act (PEPA), 1997 also incorporates various provisions for protection, conservation, rehabilitation, and improvement of the environment, as well as for control of pollution and the promotion of sustainable development, all of which are closely related to the Pakistan Climate Change Act and its implementing regulations.
“Pollution” in this Act also refers to the contamination of air, land, or water by the discharge or emission of effluents, wastes, air pollutants, noise, or other matter that, either directly or indirectly, or in combination with other discharges or substances, alters unfavourably the chemical, physical, biological, radiational, thermal, or radiological properties of the air, land, or water or that may, or is likely to make the air, land, or water unclean, nox
No person shall operate a motor vehicle from which air pollutants or noise are being emitted in an amount, concentration, or level that exceeds the National Environmental Quality Standards or, where applicable, the standards established under clause (g) of sub-section (1) of section 6. Additionally, for the purpose of ensuring compliance with the standards mentioned in sub-section (1), the FCC shall have jurisdiction.
“Last but not least, under Section 31, the Federal Government is vested with the powers to make rules, including the rules for implementing the provisions of the international environmental agreements, specified in the Schedule to this Act, which includes the Plant Protection Agreement for the South-East Asia and Pacific Region and the International Plant Protection Convention, Rome, 1951. (as amended) Convention on Wetlands of International Importance, Particularly as Waterfowl Habitat, Ramsar, 1971, and its amending Protocol, Paris, 1982; Convention Concerning the Protection of World Cultural and Natural Heritage (World Heritage Convention); Paris, 1972; Agreement for the Establishment of a Commission for Controlling the Desert Locust in the Eastern Region of its Distribution Area in South-West Asia (as amended); Rome, 1956; Convention on International Trade in Arms;
The court’s ruling noted that, in a nutshell, both laws’ finer points are intertwined and focused on the commitments and responsibility of the relevant Council and Authority established under the Acts to make sincere efforts to ensure the prevention and control of pollution, promotion of sustainable development, conservation, rehabilitation, improvement of the environment, and address the effects of climate change in our country with a further obligation to implement different measures.
“The mere passing of laws is meaningless and ineffective without their effective application and execution.
Instead, real efforts from the relevant authorities are needed to protect the climate and lessen the damaging effects of human activities on the ecosystem. Motor vehicles are a major source of air pollutants that have an impact on human health, according to a report from the US Department of Transportation that was updated on August 24, 2015.
Ground-level ozone (smog), which can cause health issues and increased susceptibility to respiratory infections, is created in part by vehicle emissions.
The aforementioned paper also states that although HEVs may enhance air quality, traffic-related air pollution levels are higher close to major roads with heavy traffic volumes.
Additionally, some research reports opine that hazardous contaminants in the air, deposited on soil or surface waters, or both, may have a variety of effects on animals.
“Just like people, animals can develop health issues if they are exposed to high enough levels of airborne contaminants over time.
According to the ruling, ground-level ozone can result in decreased agricultural crop and commercial forest yields, stunted tree seedling growth and survival, and increased plant vulnerability to disease, pests, and other environmental pressures.
