Law: Customs Act, 1969

Section: 18

(a) Customs Act (IV of 1969)--Ss. 18, 30 & 32--Custom duty--Imposition of--Requirement of notice--­Imposition of duty on importing goods was allowed by Ss. 18 & 30 of Act IV of 1969--Issuance of notice under S. 32, Customs Act, 1969, held, would not be invoked where penalty imposed earlier having been done away with, authority was demanding only, duty, which was livable on goods as agreed by importer on bond. (b) Constitution of Pakistan (1973)-- ---Art. 199--Customs Act (IV of 1969), Ss. 18, 30 & 32--Constitution, jurisdiction--Invoking of--Breach of undertaking by importer of good resulting in imposition of penalty having been done away with b authority and several concessions having been allowed and favourable order having been secured from authorities, duty on import of such goods undertaken to be paid by importer, held, would disentitle such importer to invoke constitutional jurisdiction Z' High Court for exemption of such duty. JUDGMENT MUHAMMAD ZAHOORUL HAQ, J.--The petitioners had imported different items of hospital equipments in 1976, on the basis of exemption which had been granted to them by the Central Board of Revenue on the basis that they were establishing a hospital which would provide free facilities to the general public. The goods were allowed to be imported by the petitioners free of any duty or sales tax on the basis of the following undertaking given by them in writing to the Customs Authorities on 4-11-1976. "The goods covered by the B/E particulars of which are shown above have been imported by Messrs Mid East Medical Centre Ltd., Karachi which shall provide free medical service to the general public approved by the Government of Pakistan under section 60(1) of the Income-tax Act and these are exempted from the payment of customs duty and sales tax in terms of SRO-880(1)/75, dated 12-8-1975 under 15-D and is only granted very high priority charitable projects. Copy of these are enclosed. We hereby undertake:- (1) that goods referred to above will not be sold and will not be utilized or disposed of other than for the purpose for which they have been received or secured and we bind ourselves to the Collector of Customs to pay…

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