Law: Customs Act, 1969

Section: 25-A,30(a),30-A,82

(a) Interpretation of statutes- - Fiscal law- Departure from general rule- Principle- In a taxing statute, as in any other statute, there is no reason to depart from general rule that word used in a statute must first be given their ordinary and natural meaning; it is only when such ordinary meaning does not make sense then resort can be made to discovering other appropriate meanings. Pakistan Textile Mills Owner's Association Karachi and 2 others v. Administrator of Karachi and 2 others PLD 1963 SC 137; Collector of Customs (Preventive) and 2 others v. Muhammad Mehfooz PLD 1991 SC 630 and Messrs Islamabad Electric Supply Company Limited v. Deputy Commissioner Inland Revenue, Audit-II, LTU, Islamabad and others 2016 PTD 2685 rel. (b) Customs Act (IV of 1969)- - Ss.25-A, 30(a), 30-A & 82- Term 'manifest'- Scope- Duties and taxes- Applicability- Petitioner imported vehicle in question under Personal Baggage Scheme and after assessment he had paid all duties and taxes- Authorities at the time of release of vehicle directed petitioner to also pay enhanced Federal Excise Duty- Validity- If goods were cleared through Customs Computerized System then it was the rate of taxes and duties applicable on the date of payment of taxes and duties as envisaged by S.30-A of Customs Act, 1969- When goods were cleared in the manner other than Customs Computerized System then it was rate of duty and taxes payable on the date when Goods Declaration was manifested- Goods Declaration was manifested on 16-8-2017, whereas Federal Excise Duty was enhanced from 10% to 20% through Finance Act, 2018- Such enhanced rate of duty was not applicable to the case of petitioner- Authorities had properly evaluated taxes and duties against imported vehicle of petitioner on 31-10-2018 wherein Federal Excise Duty at the rate of 10% was assessed against vehicle of petitioner- Enhanced Federal Excise Duty at the rate of 20% was not applicable to vehicle of petitioner- High Court set aside demand of authorities for enhanced Federal Excise Duty as the same was iIIegal and without lawful authority- Constitutional petition was allowed accordingly. JUDGMENT: SYED ARSHAD ALI, JUSTICE:---.--- Yasin Khan,…

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