Law: Customs Act, 1969

Section: 13

[Customs Act 1969 (IV of 1969)]......Section 13 - Tax adjustment Ordinance, 1996 (LXXIX of 1996), - Section 18 - Levy of Service charges - Validity - Appointment of two companies for pre-shipment inspection and levy of service charges thereon - Constitution Petition - Allowed by Lahore High Court holding service charges altra vires of Constitution, but dismissed Balochistan High Court holding same as in accordance with law Appeals against - Services charges - Nature of - Whether could be equated with Customs duty - Question of law - Custom duty - Meaning of Fee and tax Co-relation between - Whether custom duty was tariff payable on imported merchandise, levy or tax applied by Government on importation of commodities into country Held yes - Whether tax was not co-related to particular service rendered but was intended to meet expenses of Government and lee was meant to compensate Government for expenses incurred in rendering services to person from whom fee was collected - Held yes - Whether legislation could impose fee for pre-shipment inspection, benefit of which went to companies and not to payees of fees - Held no - Whether service charges imposed under section 18-B of Ordinance towards preshipment inspection was ultra vires of powers of federal legislature Held yes. The expression "customs duty" has not been defined in the Act and therefore, to know its concept, one will have to fall back upon the meaning of the expression given in the dictionaries. According to "Handbook of Legal Terms and Phrases Judicially Defined" by M. Ilyas Khan, the customs duty is one of the species of revenue. in Ballentines law Dictionary..3rd Edition, p. 300, the Customs duty has been defined as the tariff payable on imported merchandise, the levy or tax applied by the Government on the importation of commodities into the country. It is not merely a duty on the Act of importation, but a duty on the thing imported. It is not confined to a duty levied while the article is entering the country, but extending to a duty levied alter it has entered the country. Blacks Law Dictionary 6th Edition, P. 386 defines customs duty as tax on the important and exportation of commodities,…

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