Law: Central Excise Rules, 1944

Section: 96(ZZ)

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises and Salt Act (I of 1944)].......S 3---Constitution of Pakistan (1973), Art. 199---Constitutional petition--­Import of vessel for scrapping---Scrap, ship plates, waste, rods obtained through any process of dismantling or bringing of vessel or other floating structure were exempted from Central Excise Duty through Notification dated 13-6-1996--­Notification in question, was to take effect from 7-1-1996---Bill of entry of imported vessel was presented at Customs House on 9-6-1996---Letter of Authority issued on 1-9-1996, called upon petitioner So pay, Central Excise Duty---Petitioner claiming exemption from payment of Excise Duty on basis of Notification dated 13-6-1996 filed Constitutional petition---Respondent claimed that petitioner having already deposited Excise Duty could not claim exemption therefrom---Effect---Petitioner had submitted pay order in favour of respondent with covering letter being first instalment of total duty and taxes on vessel--­Excise Duty was not included in break-up of such taxes---Respondent had encashed such Pay Order and out of same deposited specified amount under his own signatures as Excise Duty---Respondent concerned was called in by High Court to explain his conduct but he failed to appear---In absence of any such explanation either by him or State Counsel, High Court held that such exercise had been done by concerned respondent with mala fide intention---High Court directed copy of to be sent to Central Board of Revenue for purpose of taking action against respondent within specified period---Petitioner having not paid Excise Duty in circumstances, department concerned was directed by High Court to treat such amount towards payment of other dues, if outstanding against petitioner. (b) Central Excise Rules, 1944--- ----S. 96(ZZ)---Central Excises and Salt Act (I of 1944), S. 3-C---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Levy of excise duty--­Relevant date---Date of filing Bill of Entry would not be crucial for determination of tariff value and rate of duty---Date of import would be when goods were cleared for export or for home consumption--Permission having been granted to…

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