Law: Customs Act, 1969

Section: 148,SecondSched(9),(9A)

Customs Act (IV of 1969)----S. 148, Second Sched. Part-II, Cls. (9) & (9A)-Income Tax Ordinance (XLIX of 2001), First Sched-S.R.O.140(I)/2013, dated 26-2-2013-Constitution of Pakistan,Art.199-Constitutional petition-Advance income tax on importation of goods, pay ability of Petitioner claimed that advance income tax was collectable under S.148 of Customs Act, 1969 at reduced rates specified in Cls. (9) & (9-A) of Part-II of Second Sched., thereof notwithstanding such clauses stood omitted by virtue of S.R.0. 140(I)/2013, dated 26-2-2013 by the time goods arrived in Pakistan as relevant acts of entering into contract of purchase or issuance of invoice or opening of letter of credit in respect thereof had been done before its issuance-Validity-Advance income tax being collected under S. 148 of Customs Act, 1969 could be regarded as customs duty-S.R.0. 140 would be prospective in operation-High Court accepted constitutional petition in circumstances. Lucky Cement Ltd. v, Federation of Pakistan and others C.P. D-216 of 2013, decided on 26-2-2013; Al-Haj Industrial Corporation (Pvt.) Ltd. v. Collector of Customs (Appraisement) 2004 PTD 801 (DB); Crescent Pak Industries (Pvt.) Ltd. v. Federation of Pakistan and others 1990 PTD 29 (DB); Ahmed Investment (Pvt.) Ltd. v. Federation of Pakistan and another 1994 PTD 575 (DB); Hashwani Hotels Ltd. v. Government of Pakistan and others 2007 PTD 1473 and 2004 PTD 901 ref. Al Samrez Enterprise v. Federation of Pakistan 1986 SCMR 817 and M.Y. Electronics Industries (Pvt.) Ltd. and others v. Government of Pakistan and others 1998 SCMR 1404 rel. JUDGMENT MUNIB AKHTAR, J.-By this common judgment, we intend disposing off the petitions listed in para. II below since they raise the same issues. The relevant facts can be stated shortly. Each of the petitioners has imported certain goods. Under section 148 of the Income Tax Ordinance, 2001 ("200l Ordinance"), advance income tax is payable on the importation of goods. Ordinarily, this is payable, as specified in the First Schedule to the 2001 Ordinance, at the rate of 5% of the value of the goods, However, in terms of clauses (9) and (9A) of Part-II of the Second Schedule, the…

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