Law: Customs Act, 1969

Section: 18D

Customs Act (IV of 1969)--- ----S. 18D--- Levy of fee and service charges---Regulatory duty---Scope---Regulatory duty imposed by Federal Government---Validity---Regulatory duty which was imposed by government on 7-4-1986 and reduced on 17-4-1986 vide two notifications dated 7-4-1986 and 17-4-1986 respectively did not amount to a confiscatory levy---Appeal was dismissed. Government of Pakistan and others v. Muhammad Ashraf and others PLD 1993 SC 176 ref. THIS ORDER PASSED BY: JAWWAD S. KHAWAJA, JUSTICE:--------- C.As. 1555 to 1570 of 2007:---Neither the learned Advocate Supreme Court nor the Advocate-on-Record for the appellants has appeared in these cases dispite listing of their names in the cause list. These appeals are, therefore, dismissed for non-prosecution. C.As. 1553-1554 of 2007 and 170 of 2009:---We have heard Mr. Zahid Ibrahim, learned counsel for the appellant in C.As. 1553-1554 of 2007 and Mirza Hafeez ur Rehman, learned counsel for the appellant in C.A. 170 of 2009 at some length and have also gone through the judgment of this Court reported as Government of Pakistan, etc. v. Muhammad Ashraf and others (PLD 1993 SC 176). The relevant part of the said judgment in particular has been seen whereby on a very limited question the Court remanded the case for adjudication by the High Court. The limited question was as to whether regulatory duty in these cases amounted to a confiscatory exercise by the State resulting in deprivation of…

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