Law:

Section:

Customs Act (IV of 1969)-

---- Ss. 18(2) & 19---Exemption from payment of customs duties on import of man-made fibres --- Imposition of regulatory duty on such fibres---Validity-- Federal Government under provision of S.19, Customs Act, 1969, had wide powers to grant exemption from payment of customs duties chargeable on any goods imported into or exported from Pakistan, subject to such conditions, limitations or restrictions as it deemed fit through notification issued by it-- Such exemption, however, could only be granted in respect of customs duties 'chargeable' at the relevant time --- Notification issued under S.19(l), Customs Act, 1969, would not extend to the duties which could be levied after the issue of such notification --- Notification of specified date issued by Government imposing regulatory duty on man-made fibres after the notification a lowing exemption from payment of customs duty, would be valid; permitting respondents to charge such duty on the goods imported by petitioners. PLD 1991 sC 32,9; PLD 1977 Kar. 947; PLD 1976 Lah. 886 and K.M. Chikaputta Swamy v. State of Andh. Pra. AIR 1985 SC 956 reE

JUDGMENT