Law: Customs Act, 1969

Section: 18,18(2),18(3),18A,18B,18C,25,25A,30,30A ,31,31A,69,131,131(1)(a)

CUSTOMS ACT, 1969 (IV OF 1969) Section 18 Scope and nature of section 18.-Section 18 of the Act is a charging section and sub-section (2) thereof provides that no export duty shall be levied on the goods exported from Pakistan. However, under sub-section (3) thereof, the Federal Government is authorized, by notification in the official Gazette, to levy a regulatory duty on all or any of the goods exported, as specified in the First Schedule, subject to such conditions, limitations or restrictions as it may deem fit. Furthermore, the rate of the duty would not be more than one hundred per cent of the value of such goods, as determined under Section 25 or 25A of the Act. According to sub-section (4), the regulatory duty so levied, would be in addition to any duty imposed under sub-section (1) or under any other law for the time being in force and would be leviable on and from the day specified in the notification, notwithstanding the fact that it was published at any time after that day. Neither of the sub-sections of section 18 could be said subordinate to the other.-It is worthy to note that sub-sections (2) and (3) of Section 18 of the Act are part of the same provision (Section 18) and were introduced at the same time, i.e. in 2005 vide Finance Act, 2005 (VII of 2005) when the erstwhile Section 18 was substituted. Therefore, neither of the sub-sections could be said to be subordinate to the other. Sub-sections (2) of Section 18 provides a general rule whereas sub-section (3) of Section 18 provides the exception to said general rule.--While adopting the rule of harmonious interpretation of statutes, we find that sub-section (2) provides the general rule that all goods exported from Pakistan shall not be charged with export duty, whereas sub-section (3) provides the exception to such general rule, in that it specifically authorizes the Federal Government to impose a regulatory duty, by notification in the official Gazette, on all or any of the goods imported or exported. Sub-sections (2) and (3) of Section 18 are not conflicting each other and have no supremacy over the other.-A combined reading of both the sub-sections makes it abundantly clear that neither do…

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