Law: Customs Act, 1969

Section: 18,30

(a) Customs Act (IV of 1969)�Ss.18 & 30�Goods dutiable�Regulatory duty�Date of determination of rate of import duty�Scope�Petitioners claimed entitlement to benefit under SRO 806(I)/2022, dated 20-06-2022� Validity�Federal Government had imposed 10% regulatory duty on import of motor spirit vide SRO 806(I)/2022, dated 20-06-2022 subject to the condition that the duty shall not be levied on cargoes for which Letter of Credit had been established before the effective date i.e. 20-06-2022 or carrier vessels of which were in high seas before promulgation of SRO 806(I)/2022�SRO 806(l)/2022, dated 20-06-2022 was a protection to those transactions which were already at the verge of being materialized i.e. either Letter of Credits had been established or in relation to which �commercial transaction � the goods were in the high seas carrying cargos for the importer�Two limbs of SRO 806(I)/2022 were not completely isolated i.e. for a cargo in the high seas it had to be established that they were on the way to discharge their cargo for consignee and not waiting for a call from any potential buyer as these kind of cargo vessels were invariably available at high seas for a prompt response to any commercial call�Petitioners� Letter of Credits were not opened prior to 20-06-2022 and presence of vessel at high sea did not demonstrate that it was there for the petitioners on account of some commercial transaction recognized by law�Petitioners were not entitled to the protection and benefit under SRO 806(I)/2022�Constitutional petitions were dismissed, in circumstances. (b) Customs Act (IV of 1969)�S. 30�Date of determination of rate of import duty�Scope� Rate of duty applicable to any import shall be the rate of duty in force.JUDGMENT:MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.---Petitioners in all these petitions have sought benefit of SRO 806(I)/2022 dated 20.06.2022 thereby not liable to pay regulatory duty on their consignments/cargo of �motor spirit�. Since all the petitions are premised on the same footing, we propose to decide the same by this common judgment. The dates mentioned herein below pertains to main petition…