Law: Customs Act, 1969

Section: 18,18(2),18,25,FirstSheds.

(a) Customs Act (IV of 1969)-- --- S. 18(2)--Section 18(2) is divided in two parts and word "or" is used as an alternative between the two parts-- Alternative does not give a free choice but only where the first part is not applicable and it is in that context that the word "or" has to be understood. (b) Customs Act (IV of 1969)---- Ss. 18, 25 & First Sheds.--Levy of customs duty--Basis- -Discretion of Federal Govern men t-- Extent--Levy of regulatory duty-- Restraints on Federal Government--Levy of charge in excess of fifty per cent. under the notifications, in regard to articles whose rate of duty was specified in the First Schedule, was Illegal and beyond the mandate of the delegated authority. Customs duty is not levied on all the articles mentioned therein on a uniform basis. The duty levied Is on four different basis. The first group comprises articles in respect of which no customs duty is legible such as coal under item No.27.01 of Chapter 27. The second group comprises articles which are the subject-matter of these appeals in respect of which the rates of duty are prescribed at certain per cent. on the valuation of the articles imported and described as ad values. The third group comprises those articles on which the levy of customs duty is per unit basis, that is, as per gallon, per pound, per foot or per piece. In such a group fall items such as cinematograph film under the heading 37.02 of Chapter 37 in regard to which the levy is 5 paisas per linear foot. The fourth group comprises articles on which customs duty is not only payable on per unit basis but in addition to it there is also an ad valorem charge. In this category fall articles such as beer made from malt under item 22.03 of Chapter 22. The customs duty payable in respect of it is Rs.7.5 per cent. per liquid gallon plus 25 per cent. ad valorem charge. While enacting subsection (2) of section 18 of the Customs Act, the Legislature was presumed to know the state of affairs in regard to the articles falling in these categories, and therefore, it gave discretion to the Federal Government by enacting the two alternatives to suit the situation, and while in the first part it restricted the…

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