Law: Finance (Supplementary) Ordinance (XVII of 1972)

Section: 9

(a) Constitution of Pakistan (1973)--Art. 199--Finance (Supplementary) Ordinance (XVII of 1972), S.9 --Additional Custom duty--Imposition--Question of--Section 9 of Finance Ordinance, 1979 is a charging section itself--Did not contemplate issuance of any notification in order to put same into operation. (b) Constitution of Pakistan (1973)-- ---Art. 199--Natural justice, principles of--Petitioners failing to avail opportunity afforded to them, held, could not complain violation of principle of natural justice--Writ reused. JUDGMENT AJMAL MIAN, J.--These are two petitions, whereby the petitioners have impugned the demand made by the respondents for the additional custom duty in respect of the consignments referred to in the two petitions. 2. In support of the above petitions Mr. Ghulam Hussain Abbasi learned counsel for the petitioners has urged as follows:- (i) That the effect of S.R.O. 37(1)/72, gazetted on 12th May, 1972 in the Gazette of Pakistan, Extraordinary was to grant exemption from the payment of additional custom duty which was payable under section 9 of the Finance (Supplementary) Ordinance, 1972. (ii) That since the demand for the additional custom duty was not wade within four months from the date of the alleged non-payment as the show-cause notice was issued after the expiry of the limitation period of four months, therefore, it was not legal and no action in pursuance thereof can be sustained. (iii) That the petitioners were not given reasonable opportunity to meet the case. 3. As regards the first contention of Mr. Ghulam Hussain Abbasi, learned counsel for the petitioners, it may be pertinent to observe that S.R.O. referred to by the learned counsel was issued under section 19 of the Custom Act, 1969 (IV of 1969) providing that goods specified in column 2 of the table below and falling within the heading numbers of first schedule to the Tariffs Act, 1974 (XXXIII of 1974) specified in column 1 of said table shall be exempt from so much custom duty leviable thereon as is in excess of the rates of duty specified in the corresponding entries in column 3 of that table. It may also be observed that according to the learned counsel for the petitioners…

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