Law:

Section:

(a) Customs Act (IV of 1969)-------S. 18(2)---Notification S.R.0.658(1)/86, dated 1-7-1986---Constitution of Pakistan (1973), Art.199---Constitutional petition---Imposition of 'regulatory duty---Duty imposed exceeded the rate of 50% of rate of duty mentioned in First Sched. to Customs Act, 1969---Validity---Regulatory duty could not exceed the rate of 50% of the rate of duty mentioned in the Sched. of the Act---Where rate of duty under the Sched. was 20% ad valorem, the regulatory duty imposed could not exceed the rate of 10%, accordingly such duty at the rate of 30% ad valorem could not be claimed---Manner in which the responsible State functionaries some times act in delicate matters involving public revenues and rights of citizens or which causes the impression that public power is not exercised responsibly was lamented by High Court---Levy of regulatory duty in excess of 50% of the rate of duty mentioned in the First Sched. to Customs Act, 1969, was invalid and petitioners were liable to pay only the duty at the rate of 10 % of import of the goods. Yousuf Re-Rolling Mills v. Collector of Customs PLD 1988 SC 232 fol. Ittefaque Foundry v. Federation of Pakistan PLD 1990 Lah. 121 distinguished. Shaikh Abdul Rahim Allahdita v. Federation of Pakistan PLD 1988 SC 670; Karachi Building Control Authority and others v. Hashwani Sales and Services Limited and others PLD 1993 SC 210; Ittefaque Foundry v. Federation of Pakistan PLD 1990 Lah. 121 and Collector of Customs v. Ravi Spinning Mills 1999 SCMR 412 ref. (b) Customs Act (IV of 1969)--- ----S. 18(2)---Levy of regulatory duty---Levy of such duty was an attempt to undo the manifest expression of Legislature---Validity---Once it was recognised, that quantum of such duty at the relevant time could not exceed 50% of rate of duty specified in the First Sched. to the Act question of undoing the manifest expression of Legislature would not arise---Regulatory duty could only be levied for certain limited purposes. Collector of Customs v. Ravi Spinning Mills 1999 SCMR 412 ref. (c) Customs Act (IV of 1969)--- ----S. 18(2)---Imposition of regulatory duty---Non-mentioning of reason for such imposition in the…

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