Law: Customs Act, 1969

Section: 18

(a) Constitution of Pakistan (1973)- -- Sched. IV, items. 27, 43 & 59 -Customs-Legislation-Federal Legislature having power to legislate in respect of matters enume­rated in items 27, 43 & 59, legislation can be enacted in connec­tion with all matters pertaining to customs. [p. 891]A Grolier by Encyclopaedia International, 1970 Edn. ref. (b) Constitution of Pakistan (1973)- -- Sched. IV, items 27, 43 & 59 read with Customs Act (IV of 1969), S. 18 and Notification No. S. R. O. 910(1)/75 dated 21-8-75­ Custom duty, levy of-Vales of legislation-Real nature of charge ascertainable by considering all attendant circumstances and not by its nomenclature= "Pith" and "substance" of duty levied by Notification a custom duty levied in addition to custom duty levied under sub­ section (1) of S. 18-Levy being simply in nature of duty of customs, subsection (2) of S. 18 authorising such levy, held, clearly intra vires Constitution of Pakistan (1973), being relatable to items, 27, 43 & 59. Governor-General-in-Council v. Province of Madras A I R 1945 P C 98 ref. (c) Customs Act (IV of 1969--S. 18-Regulatory duty, levy of-Federal Government empowered by Legislature under S. 18(2) to levy a further duty called regulatary duty if its imposition in circumstances of any case found necessary-Subsec­tion (2) of S. 18 not being ultra vires Coustitution, power conferred upon Federal Government under such subsection can be exercised legitimately-Levy of customs duty under subsection (1) of S. 18 ­Does not exhaust power to levy "regulatory duty" and levy of such additional duty not barred. Section 18 of the Customs Act is the charging section and the various subsections of it have to be given effect to and according to the provisions of section 18(1), the rates of duty on the various items, subject to the charge of customs duty are, in the first instance, specified in the First and Second Schedules, but the Legislature has provided for the levy of a further customs duty if the Federal Government considers its imposition in the circumstances of any case to be necessary,-called a "regulatory duty"­under subsection (2) of section 18 of the Customs Act. In so far as…

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