Law:

Section:

(a) Customs Act (IV of 1969)------ Ss. 18(2) & 30 --- Levy of Regulator y duty after issuance of import licence to the importer and opening of Letter of Credit by it---Levy of Regulatory duty levied in term of S.18(2) being intra vires, no exception could be taken to it. When the Government issues an import licence for the import of certain goods, it does not make any representation that it would not levy any new customs duty or would not increase its rate. In fact there is no nexus between issuance of an import licence and levy of a new customs duty or increase in its rate. Section 30 of the Customs Act, 1969 provides the mechanism for determining the value of the imported goods and the rate of customs duty, Levy of new customs duty or increase in its rate is 4 normal incident of a business transaction. Levy of Regulatory duty not only regulate the price structure of the item concerned, but it also generates additional fund for the public purpose. To put constraint upon the exercise of the power contained in subsection (2) of section 18 of the Act of the nature sought to be pressed into service by the importer will not be in the interest of the public. What is prohibited by the Legislature is the delegation of its function to make the law but not the authority exercised under and in pursuance of the law itself to another agency. Levy of the Regulatory duty in terms of subsection (2) of section 18 of the Act was intra vires. The Legislature has provided the framework for the levy of the Regulatory duty, the extent, the period for which it can be levied and the authority which can levy. The levy of the Regulatory duty is within the above framework and, therefore, no exception can be taken to it. Collector of Central Excise and Land Customs and 3 others v. Azizuddin Industries Ltd., Chittagang PLD 1970 SC 439 and Federation of Pakistan and others v. Ch. Muhammad Aslam and others 1980 SCMR 916 ref. Al-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917; Messrs Sh. Abdur Rahim, Allah Ditta v. Federation of Pakistan and others PLD 1988 SC 670 and Messrs Yousuf Re-rolling Mills v. The Collector of Custom and another PLD 1989 SC 232 distinguished. ORDER…

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