Law: Customs Act, 1969

Section: 18(2),18(3),31,31A,131,131

Law: Constitution of Pakistan, 1973

Section: (1)

(a) Customs Act (IV of 1969)--Ss. 18(2)(3), 31 & 131---Constitution of Pakistan Art. 199---Constitutional petition---Copper and aluminum scrap, export of--Imposition of regulatory duty on such goods after filing of amended declaration of goods---Demand of such duty by authority on ground of change in vessel for shipment of such goods in amended declaration--Validity---Section 31 of Customs Act, 1969 for purposes of determining rate of duty on goods exported had adopted only one element of S.131 thereof i.e. goods declaration, thus, all other remaining elements of S.131 would not apply to S. 31 thereof---Amended goods declaration not having any material change in goods was necessitated due to subsequent change in vessel on which such goods were to be exported---For purposes of S. 31 of Customs Act, 1969, except correct and complete particulars of goods to be exported, a substitution/amendment/revision of any other information in goods declaration would not be material and relevant---Good declaration had been filed prior to imposition of such duty, thus, petitioner was not liable to such duty---High Court quashed impugned demand in circumstances. Al-Samrez Enterprise v. Federation of Pakistan 1986 SCMR 1917 ref. (b) Customs Act (IV of 1969)--- ----S. 18 [as substituted by Finance Act, 2005]---Regulatory duty on exported goods, imposition of---Conflict between provisions of S.18(2) & (3) of Customs Act, 1969---Effect;--Provision of S. 18(2) of Customs Act, 1969 for being primary legislation would have primacy over provision of S. 18(3) thereof for being subordinate legislation---Provision of S. 18(2) of Customs Act, 1969 would act as a limitation on power of Federal Government to impose such duty under S.18(3) thereof---If exporter altered his position to his detriment prior to imposition of such duty or filed goods declaration after imposition of such duty, then such duty could not be imposed on him---Principles. (c) Interpretation of statutes--- ----Fiscal statute---Liability of a. taxpayer to pay any tax must come with ambit of charging section clearly and unambiguously---When such liability was not so included and especially when same was omitted, then…

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