Law: Customs Act, 1969

Section: 13,196

Law: Customs Rules, 2001

Section: 344,345

Customs Act (IV of 1969)--- ----Ss. 13 & 196---Customs Rules, 2001, Rr. 344 & 345---Reference---Warehouse license---Renewal---Applicant was holding private bonded warehouse license in year 1977 which functioned up to year 1990---Applicant did not renew the license after 1990 and his license was cancelled due to non renewal of the license---Validity---Establishment charges were always required to be paid in advance for initial and for any revived term of license---No perpetuity existed in licensing fees, it could only be charged in respect of services performed and not otherwise---Once the licensee had not renewed the license, no goods could be in-bonded and services were to be provided by customs authorities---If a person would choose not to revive or renew the license, establishment charges were not payable as no services of customs authorities were to be enjoyed by defunct licensee---No provisions existed in Customs Act, 1969 or Customs Rules, 2001, which empowered customs authorities to determine establishment charges at their own sweet will without seeking any approval from the legislature---Such was not forthcoming from the very intent of law, no demand for the payment of establishment charges could be validly made once a licensee had decided not to renew its license---High Court answered the question in favour of applicant and against the respondent---Reference was allowed in circumstances. JUDGMENT ZULFIQAR AHMAD KHAN, J.---This special reference arises out of the order of the Tribunal dated 24.01.2007 wherefrom the aggrieved Applicant has proposed the following questions of law for the opinion of the Court. a. Whether on the facts and in the circumstances of the case the impugned order of the Respondent and the learned Member (Judicial) of the Customs, Excise and Sales Tax Tribunal, Bench- III, Karachi are violative of the provisions of Section 13 of the Customs Act, 1969 read with Rules 344 and 345 and the Customs Rules, 2001? b. Whether on the facts and in the circumstances of the case the Respondent was lawfully justified in taking action against the Applicant in ordering the cancellation of Private Bonded Warehouse license under Section…

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