Law: Customs Act, 1969

Section: 18

Law: Constitution of Pakistan, 1973

Section: 199

(On appeal from the order/ of the Lahore High Court Rawalpindi Bench, Rawalpindi dated 1-4-1996 passed in W.P.No.967/95). (a) Constitution of Pakistan (1973)--Art. 199---Customs Act (IV of 1969), S 18---Constitutional jurisdiction of High Court---Scope---Levy of customs duty---No objection, whatever was taken before the High Court while entertaining and deliberating upon the company's challenge to the levy of customs duty on the raw material, designated to be utilized in the manufacture of paper---Such fact transpired, notwithstanding the fact, that the relief claimed by the company in its Constitutional petition before the High Court did not cover that question, albeit making a generalised mention of such aspect in the recitals appearing in the memo. of Constitutional petition--­No such objection was even raised before the Supreme Court in petition/appeal---Fact that High Court had granted a relief not specifically sought from High Court would pale into insignificance in circumstances---Held, unless equities lie otherwise, a Superior Court administering a Constitutional remedy, could extend relief, although not claimed but otherwise directly flowing from the controversy being adjudicated upon by the Court. Sandalbar Enterprises (Pvt.) Ltd. v. Central Board of Revenue PLD 1997 SC 334 and Flying Kraft Paper Mills (Pvt.) Ltd. v. Central Board of Revenue, Islamabad 1997 SCMR 1874. ref. (b) Constitution of Pakistan (1973)--- . ----Arts. 2A, 4 & 25---Customs Act (IV of 1969), S. 18---Equality before law--­Discrimination---Element of discrimination and unequal treatment under law came to occupy the field when customs duty was levied on imported goods was reduced by 65 % to 50 % ad valorem, without so much as giving a thought to the plight of manufacturers of said indigenous item who continued to labour under the burden of a pre-existing and undisturbed 15 % charge of customs duty on their imported raw material---While no excise duty was payable on imported item, even though unexceptionable on the touchstone of laws, the indigenous manufacturers were made to pay 5 % such duty on their manufacture--­Validity---Held, such squarely was a case, not only involving…

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