Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)--S. 19---Levy of regulatory duty---Exemption---Certain goods were exempted from Customs duty including Iqra-surcharge through Notification issued under S. 19---Regulatory duty on goods which was levied on some of goods imported by importer under another Notification and which was not exempted was rightly charged on such goods. ORDER SALEEM AKHTAR, J.---The petitioners are carrying on business of manufacture, sale and export of cotton yarn at its factory in Jauharabad, District Khoshab Punjab. For the purpose of balancing, modernising and replacement of its plant the petitioner obtained import licence for importing (i) 2 sets of Toyda High Speed Drawing Frames Model DYH 2. (ii) 2 sets Murata No. 7-11 Type MACH Splicers Automatic Cone Winders. (iii) One set Extra Air Compressor for item No. (ii) above. The petitioner opened letter of credit on 30th September, 1985 and the goods were imported on 12th December, 1985. For clearing the said goods the petitioner filed bill of entry claiming total exemption from the whole of customs duty including exemption from Iqra Surcharge. Upon presentation of bill of entry the Appraising Officer allowed exemption from the whole of the customs duty in respect of machinery at items Nos. (i) and (iii) above but on 2 sets of Murata No. 7-11 Type MACH Splicers Automatic Cone Winders 20% regulatory duty under S.R.O. 500 (1)/84, dated 14-6-1984 was levied. The petitioner has challenged the levy of this duty as unlawful and wholly without jurisdiction. The learned counsel for the petitioner has contended that Notification S.R.O. 500(1)/84 is a Notification under section 19 of the Customs Act under which no duty can be imposed and further that 20% ad valorem duty is chargeable under S.R.O. 532(1)/84, dated 14-6-1984 and is applicable only to those imports which enjoy exemption under the notifications listed in its table `B'. The exemption claimed by the petitioner is under S.R.O. 500 (1)/84 which does not find place in the table to S.R.O. 532(1)/84 and therefore 20% ad A valorem duty cannot be levied. The petitioner is claiming exemption under S.R.O. 500(1)/84 which came up for consideration in Saphire Textile…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492