Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)--Ss. 18, 19, 25 & 25-B---Constitution of Pakistan (1973), Art. 199--­ Constitutional petition---Customs duty on vessel imported for breaking was specified amount while customs duty for more than such specified amount was exempt---Principle of locus poenitentiae --- Application --- Imposition of Regulatory Duty subsequently to such scrapped vessels was challenged by petitioners contending that same would nullify exemption which petitioners enjoyed under subsisting notification issued under S. 19, Customs Act, 1969--­ Effect---Federal Government was empowered to levy, subject to such conditions, limitations or restrictions, as it deemed fit, by issuing notification to impose regulatory duty on all or any of the goods specified in First Schedule at rate not exceeding 100 per cent, of value of such goods---Regulatory duty although a customs duty was distinct from customs duty---Where Government had exempted any importer in exercise of powers under S. 19, customs Act, 1969, same would extend only to charges mentioned in notification but such exemption would not obviate importer from his liability to pay customs duty under different heads---Immunity from Customs duty could be given to persons or property but right, to immunities was not inherent right but concession given under public policy---Power to grant exemption would include power to withdraw it or to change it as well by executive order---Withdrawal of concession, however, was subject to only qualification that same could not be done if vested rights had accrued to any person---Power of receding from the concession till decisive step was taken was always available to Government on basis of principle of locus poenitentiae---Government, thus, had power to impose Regulatory duty under S. 18(2), Customs Act, 1969---Such power was not subservient to S. 19, Customs Act, 1969 but was independent of the same--­ Federal Government having been delegated power by Legislature to impose Regulatory Duty, its imposition within purview of S. 18(2), Customs Act, 1969, could not be deemed to be unreasonable for no action could be unreasonable if taken within four corners of law---Government…

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