Law: Customs Act, 1969

Section: 18,18(3),30

JUDGMENT The Judgment of the Court was delivered by Nazar Akbar, J. - By this common judgment, I propose to dispose of two suits bearing Suit Nos.83 and 84 of 2015 in the following circumstances. 2. These suits were filed on 19-01-2015 along with an application under Order XXXIX Rule 1 & 2 CPC for interim order to restrain the Defendants from applying/deducting regulatory duty in terms of SRO 18(1)/2015, dated 14-1-2015 issued under of Section 18(3) of the Customs Act, 1969 on the consignment procured from foreign supplier under contracts dated 30-10-2014 and 05-01-2015 and even letter(s) of credits were opened on 04-11-2014 and 07.01.2015 respectively. The notices were issued to the Defendants for 21-01-2015 and no interim orders were passed. The Defendants have appeared and filed counter affidavit to the application under Order XXXIX Rule 1 & 2 CPC. 3. Mr. Kashif Nazeer, learned counsel for Defendants has very strongly contended that in view of the Supreme Court judgments whereby issues raised by the plaintiff already stand decided, the plaintiffs are not entitled to any interim order. He claimed that no "cause of action" has accrued to the Plaintiff and there is no allegation of malafide against the Defendants in imposing a regulatory duty. The counsel for the Plaintiff contended that since heavy taxes have been imposed, therefore, denial of injunctive orders would cause an irreparable loss to his client and therefore, he is ready to argue this application without even going through the counter affidavit. In view of serious contest and preparedness of counsel from either side, this case was ordered to be taken up in chamber at 1:00p.m almost after my regular court work. Both the learned counsel at 01:00p.m offered that instead of deciding the application for interim orders, the suit may be finally disposed of as the controversy involved is only legal and not factual. They have jointly proposed the following issue for the purpose of disposal of this suit on merit: "Whether customs notification SRO 18(1)/2015 dated 14.1.2015 imposing regulatory duty is applicable on the consignments of the plaintiff, which were shipped prior to the date of notification…