Law: Sales Tax Act, 1990

Section: 13,18

Law: General Clauses Act, 1897

Section: 21

Law: Tariff Act, 1934 (XXXII of 1934)

Section: 2(a)

Law: Customs Act, 1969

Section: 30,18(2),31A,19,25B

(a) Customs Act (IV of 1969)--- ----S. 18(1)(2)---Regulatory duty, nature of---Nature of regulatory duty has been considered to be essentially a "customs duty "---Contention that regulatory duty which was imposed under S.18(2) of Customs Act, 1969, would not come within purview of customs duty as envisaged under S.18(1) of Customs Act, 1969, was repelled. Gadoon Textile Mills Ltd. v. Assistant Collector and others PLD 1992 Pesh. 191; M/s. Khyber Agro (Pvt.) Limited v. Assistant Collector Customs, Central Excise and Sales Tax, Mardan Division, Mardan and 2 others 1995 CLC 1853; Karachi Electric Supply Corporation Ltd. v. National Industrial Relations Commission and another PLD 1982 SC 113; Messrs Sh. Abdur Rahim, Allah Ditta v. Federation of Pakistan and others PLD 1988 SC 670; M/s. Yousuf Rerolling Mills v. The Collector Customs and others PLD 1989 SC 232; Chairman, Regional Transport Authority Ltd. v. Pakistan Mutual Insurance Company PLD 1991 SC 14 and M/s. Khyber Agro (Pvt.) Limited v. Assistant Collector Customs, Central Excise and Sales Tax, Mardan Division, Mardan and 2 others 1995 CLC 1853 ref. (b) Words and phrases--- ----"Import"---Meaning---Word "import" has been defined to mean bring into the country. Pakistan Textile Mill Owners' Association, Karachi and 2 others v. Administrator of Karachi and 2 others PLD 1963 SC 137; East and West Steamship Co. v. The Collector of Customs and others PLD 1976 SC 618 and The Lahore Textile and General Mills Ltd. v. The Collector of Customs, Lahore and 2 others PLD 1988 Lah. 563 ref. (c) Customs Act (IV of 1969)--- ----Ss.18(2) & 31-A---Regulatory duty, imposition of---Federal Government was fully competent to impose regulatory duty subject to the inbuilt conditions of S.18(2) of Customs Act, 1969---In cases of regulatory duty, Notifications issued under S.18(2) of Customs Act, 1969 imposing said duty would not be applicable in those cases where goods were imported into Pakistan before issuing that notification---Mere opening of letters of Credit or conclusion of contracts with foreign manufacturers, however, would not exempt importers from payment of regulatory duty in. view of powers conferred under S-31-A of…

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