Law: Customs Act, 1969

Section: 83

(a) Interpretation of statutes--- ---- Fiscal statute imposing penalties has to be construed strictly---Where statute itself did not contain any express provision for recovery of penalty, it would not be advisable to presume by implication, that on account of failure in payment of outstanding dues, such and such penalty could be imposed. 1973 SCMR 445; Messrs Biswill Spinners Ltd. v. Superintendent, Central Excise and Land Customs Circle, Sheikhupura and another PLD 1988 SC 370; Maxwell on Interpretation of Statutes, 12th Edn., p.256; Government of Pakistan v. Hashwani Hotel Limited PLD 1990 SC 68; Cape Brandy Syndicate v. Inland Revenue Commissioners (1921) 1 KB 65; 1992 SCMR 663; The Commissioner of Agricultural Income-tax, East Bengal v. B.W.M. Abdur Rahman, Manager, Taki Bara Taraf Wards Estate 1973 SCMR 445 and Tenant v. Smith 1892 AC 150 rel. 1973 SCMR 445; PLD 1988 SC 370; PLD 1990 SC 68; 1992 SCMR 663 and 1994 SCMR 1393 ref. (b) Customs Act (IV of 1969)---S. 83(2)---Deferment of Import Duty (On Ships for Scrapping) Rules, 1993, R.5---Constitution of Pakistan (1973), Art. 199---Constitutional petition--­Penalty to recover mark-up---Essentials ---Provision of S.83(2), Customs Act, 1969, indicated that if on return of Bill of Entry within period of 30 days, outstanding dues had not been paid, Department could claim surcharge at specified rate---Bill of Entry, so far having not been returned to petitioner, Department could not invoke impliedly such provision of law, except deterring petitioner not to carry out ship-breaking and declining him in future not to avail facility of Deferment Rules---No other penalty to recover specified mark-up dues could be charged from petitioner---Authorities were not competent to incorporate such penal clause (recovery of mark-up) in R.5, Deferment of Import Duty (On Ships for Scrapping) Rules, 1993---Action of Authorities claiming specified mark-up from petitioners being not sustainable in law, was declared to be without lawful authority and of no legal effect. JUDGMENT IFTIKHAR MUHAMMAD CHAUDHRY, J.---Petitioner M/s Usman Enterprises imported a Vessel namely, "T.T. Fortune King", for dismantlling for the purpose of…

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