Law: Customs Act, 1969

Section: 37,219,ThirdSched.Item-VI

Law: Constitution of Pakistan, 1973

Section: 199

Law: Customs Rules, 2001

Section: R.297(2)(a)

(a) Customs Act (IV of 1969)--- ----Ss. 37, 219 & Third Sched. Item-VI---Customs Rules, 2001, R.297(2)(a) [as substituted by S.R.O. 1130(I)/2010, dated 13-12-2010]--Constitution of Pakistan, Arts. 18, 18(b), 25 & 199---Constitutional petition---Prime Minister's Rehabilitation Plan and Fiscal Relief Package for industries in Khyber Pakhtunkhwa in areas most affected by terrorist activities---Issuance of S.R.O. 1130(I)/2010 by Federal Board of Revenue (FBR) in pursuance of such Plan and Package exempting ghee industries located in Province of Khyber Pakhtunkhwa except in area of Hattar allowing such industries while exporting ghee/cooking oil to receive back 100% excise duty and taxes paid on import of raw material---Petitioners' plea was that their ghee industries located in Hattar were exporting 80% of total ghee to Afghanistan, while remaining 20% of ghee was being exported by factories of private respondent located in area mentioned in impugned S.R.O.; that under S.219 of Customs Act, 1969, FBR could exempt goods from levy of tax, but could not exempt area; and that exclusion of area of Hattar from benefits provided under impugned S.R.O. was not only violative of petitioners' fundamental rights guaranteed under the Constitution, but had created monopoly of private respondent and made impossible for petitioners to compete with private respondent---Validity---FBR regarding Duty and Tax Remission for Exporters (DTRE) had power under S. 37 of Customs Act, 1969 and under S. 219 thereof could amend rules regarding DTRE---Section 219 of Customs Act, 1969 would be read with S. 37 thereof, which was only about goods and whereunder area could not be excluded---Federal Government could exclude a particular area, but exemption of goods or exclusion of area, if found to be voilative of any of the fundamental rights enshrined in the Constitution, could be struck down---Government would be bound to promulgate regulations in interest of free competition---Law disturbing free competition in market and providing an edge to one person over other would be violative of Art. 18 of the Constitution---Fiscal benefits provided to private respondents through impugned S.R.O.,…

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