| Citation(s) |
|---|
| 1976 SLG 128 1976 SLD 128 1976 PLD 618 |
Supreme Court of Pakistan
Civil Appeals Nos. K-42 and K-43 of 1970, decision dated: 19th August 1976.(On appeal from the judgment and order of the erstwhile High Court of West Pakistan, Karachi, dated 1st June 1970, in Constitution Petitions Nos. 437 and 627 of 1969). dates of hea
MUHAMMAD YAQUB ALI, C.J., MUHAMMAD GUL AND MUHAMMAD AFZAL CHEEMA, JJ
A. K Brohi, Senior Advocate and S. M. Abbas, Advocate-on-Record (absent) for Appellants (in both Appeals). Muhammad Afzal Lone, Advocate and Muhammad Afzal Siddiqui Advocate-on-Record for
Respondents (in both Appeals).
Civil Appeals Nos. K-42 and K-43 of 1970, decision dated: 19th August 1976.(On appeal from the judgment and order of the erstwhile High Court of West Pakistan, Karachi, dated 1st June 1970, in Constitution Petitions Nos. 437 and 627 of 1969). dates of hea
MUHAMMAD YAQUB ALI, C.J., MUHAMMAD GUL AND MUHAMMAD AFZAL CHEEMA, JJ
A. K Brohi, Senior Advocate and S. M. Abbas, Advocate-on-Record (absent) for Appellants (in both Appeals). Muhammad Afzal Lone, Advocate and Muhammad Afzal Siddiqui Advocate-on-Record for
Respondents (in both Appeals).
EAST and WEST STEAMSHIP Co.
VS
THE COLLECTOR OF CUSTOMS and others AND C. A. K43 of 1969 UNITED ORIENTAL STEAMSHIP Co. vs THE COLLECTOR OF CUSTOMS KARACHI and otherss
Law: Sea Customs Act, 1878
Section: 20
(a) Constitution of Pakistan (1973)- -- Art. 185(3)-Leave to appeal to Supreme Court-Case involving interpretation of several sections of an Act a3 also of provisions of a subsidiary Act-Questions raised questions of law of public importance affecting large number of relevant companies-Leave to appeal granted. (b) Sea Customs Act (VIII of 1878)--- -- S. 20-Words and phrases-Word "goods" in section-Includes sea going vessels.-[Words and phrases]. Algoma Central Railway Co. v. The King 1903 A C 478 ref. (c) Sea Customs Act (VIII of 1878)--S. 20-Words and phrases- Word "import" in section-Has no technical meaning and means 'bring in'-Imported article means article brought or carried into a country from abroad-Word "import"---Does not entail .entire process of filing of Bill of Entry, discharging from vessel at a wharf, assessment of value of goods and duty payable-Tariff Act (XVII of 1934), S. 2.-[Words and phrase]. Black's Law Dictionary and Wharton's Law Lexicon ref. (d) Sea Customs Act (V11I of 1878)- -- Ss. 20 & 30 read with S. 86 [as amended by Customs and Tariffs (Amendment) Act (XIV of 1957), S. 15], S. 87 and Tariff Act (XVII of 1934), S. 2 & 1st Sched., Chap. 89.01-Sea going vessels--Dutiability of---Dutiability of goods arises under S. 20, Sea Customs Act, 1878 and S. 2, Tariff Act, 1934, and not from delivery of Bill of Entry, unloading or wharfing etc. of goods as provided in machinery sections of Sea Customs Act, 1878-Section 20, cl. (9) of Sea Customs Act-Categorically provides for levy of customs duties at such rates as may be prescribed by or under any law (such as Tariff Act, 1934)-Vessels being "goods" machinery sections of Sea Customs Act, 187&, applied to importation of vessels even though not imported for home consumption, nor unloaded, wharfed etc.-Vessels exceeding 250 gross tonnage-Dutiable the moment imported from foreign ports to inland port. It was argued that a sea going vessel was not included in the 'goods for home consumption' and that the entire procedure for levy and collection of import duty was inapplicable to it. Held: The contention raised by the counsel will hold good only if dutiability of goods arose not under…
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