Law: Customs Act, 1969

Section: 14A,14A(1),14A(2)

Law: Constitution of Pakistan, 1973

Section: 73,73(2)(a)

Law: Customs Rules, 2001

Section: 556(a)(iv)

(a) Customs Act (IV of 1969)- - S.14A [as inserted by Finance Act (XXII of 2013)]- Customs Rules, 2001, R.556(a)(iv)- Constitution of Pakistan, Art. 73- Money BIII- Amendment in Customs Act, 1969- Petitioners were owners and operators of container terminals at various ports and they were aggrieved of insertion of S. 14A in Customs Act, 1969, through Money BIII- Validity- Main object of Customs Act, 1969, was to make it expedient to consolidate and amend law relating to levy and collection of customs duties, fee and service charges and to provide for other allied matters- High Court observed that it did not matter that the amending provision had, not itself qualified as one imposing duties and taxes etc.- All other ancIIIary and allied provisions in Customs Act, 1969, were meant to facilitate the officials to carry out their main objective and mandate and that was collection of duties and taxes by applying law- Amendment in question was nothing but to toe and facilitate the main object of statute; it was ancIIIary and incidental to the main object of imposition, abolition, remission, alteration or regulation of any tax which they would ultimately perform while performing their duties within the premises of private port/terminal operators to whom licences were issued- Imposition, abolition etc. as mentioned in Art. 73(2)(a) of the Constitution, had not operated in vacuum as it related to fiscal statute which could generate sales tax, income tax, customs duties and thus was revenue generating tool for the government- Amendment in question was in aid to a primary object of the statute and to mobilize and foster the cause of Customs Act, 1969- Constitutional petition was dismissed in circumstances. 2018 PTD 861 and Divisional Superintendent PWR Multan v. Abdul Khaliq 1984 SCMR 1311 ref. (b) Interpretation of statutes- - Meanings of a word- Principle- Each statute carry different mechanics to assign a varying meaning of the same word- Meaning of same word may vary from one legislation to another; it is the statute and the very provision itself that ,determines as to which varying definition would come into play to carry the object of such legislation- In order to…

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