Law: Customs Act, 1969

Section: 32

Constitution of Pakistan (1973)--Art. 199--Customs Act (IV of 1969)., Ss. 32 & 79--Customs duty-Levy of--Principle--Customs authorities instead of levying customs duty at rate prevalent on date of filing of either manifest or relevant bill of entry, assessed and demanded custom duty including regularity duty prevalent subsequent to relevant date--Such demand, held, illegal, without authority and of no legal ef2714t l-Excessive amounts ordered to be refunded in circumstances. JUDGMENT AJMAL MIAN, J.--By this common judgment, we intend to dispose of the above three petitions as common point of law is involved. The brief facts leading to the filing of the above petitions are as follows:- C.P. No. D-276/78.-- The petitioner imported a vessel by the name "GLOBAL PRINCE" for scrapping. The petitioner presented a bill of entry on 17-11-1977, whereas the manifest of the above vessel was filed by the master of the vessel on 20-11-1977. C .P. No. D-277/78.-- In this petition, the petitioner had imported a vessel, namely 'GULF ENTERPRISE' for scrapping. The master of the vessel filed manifest on 7-12-1977, whereas the petitioner filed a bill of entry on 22-12-1977. C.P. No. D-278/78.-- The petitioner imported a vessel by the name of GULF SUCCESS for scrapping. The master of the vessel filed a manifest on 7-12-1977, whereas the petitioner filed bill of entry on 23-12-1977. 2. In all the above three petitions, the grievance of the petitioners is that the respondent instead of levying customs duty at the, rate prevalent on the date of filing of either manifest or the relevant bill of entry had assessed and demanded the customs duty including regularity duty prevalent subsequent to 1-1-1978. Since the respondent was insisting upon the above demand, the petitioners filed the present petitions and got the vessels cleared on payment of the customs duty as demanded by the respondent including regularity duty under protest. It may be observed that no counter-affidavit to the above petitions has been filed. The relevant dates are not disputed except counsel for the respondent stated that the bills of entries filed by the petitioners were incomplete. 3. In support of the above…

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