Law: Customs Act, 1969

Section: 18(2),18(3),31,31A,131(1)(a)

(a) Customs Act (IV of 1969)---.--- ---.----Ss. 18(2) & 18(3)---.---Regulatory duty on exported goods, levy of---.---Permissibility---.---Subsection (2) of S. 18 of Customs Act, 1969 provided the general rule that all goods exported from Pakistan shall not be charged with export duty, whereas subsection (3) provided the exception to such general rule, in that it specifically authorized the Federal Government to impose a regulatory duty, by notification in the official Gazette, on all or any of the goods imported or exported---.---Combined reading of both the said subsections made it abundantly clear that neither did they conflict with each other nor did either have supremacy over the other---.---Notification issued by the Federal Government under S. 18(3) of the Customs Act, 1969 imposing a regulatory duty on certain export items was valid and legal and such duty would be chargeable from the date of the notification. (b) Customs Act (IV of 1969)---.--- ---.----Ss. 18(3), 31 & 131(1)(a)---.---Regulatory duty on exported goods, levy of---.---Relevant date for determination of the duty---.---Regulatory duty shall be charged at the rate applicable on the date when the "goods declaration" was delivered or filed---.---Date of entering into or conclusion of contract was not relevant for such purpose. (c) Customs Act (IV of 1969)---.--- ---.----Ss. 18(3), 31 & 131(1)(a)---.---Regulatory duty on exported goods, levy of---.---Notification issued by Federal Government imposing regulatory duty---.---Scope---.---Relevant date for determination of the rate of regulatory duty on exported goods was the date when the "goods declaration" was delivered or filed---.---Exported goods for which the declarations were filed on or after the date of the notification imposing regulatory duty, such goods were liable to regulatory duty as envisaged by the notification---.---Goods for which the declarations were filed prior to the issuance of the notification, such exports were not liable to regulatory duty under the notification---.---With respect to goods for which declarations were filed prior to the issuance of the notification, but were subsequently amended after the date…

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