Law: Customs Act, 1969

Section: 31

Customs Act (IV of 1969)---S.31-A [as added by Finance Act (VI of 1988)]---Constitution of Pakistan (1973), Art.199---Imposition of customs duty---No customs duty on specified goods was payable when importer had opened letter of credit and entered into agreement for purchase of goods---S.31-A was added to Customs Act before import of goods which with retrospective effect validated levy made by Customs Authorities and thus goods imported by importer were subjected to Customs duty ---Vires of S.31-A, Customs Act was assailed on the ground of having taken away importer's vested right to import the goods without levy of customs duty--­Held, Legislature having passed the Act adding S.31-A, to the Customs Act, making it to be operative with retrospective effect, nothing had been brought to show that the relevant Act could not be passed by the Parliament or that it was not within its competence to enact the law nor that the section itself was in any manner in violation of the Fundamental Rights---Provision of S.31-A, Customs Act, 1969, was thus not ultra vires the Constitution. Pakistan Molasses Company v. Collector of Customs P L D 1989 S C Akhlaq Ahmad v. Federation of Pakistan and others 1989 C L C 1475 and Al-Samraz Enterprises v. The Federation of Pakistan 1986 S C M R 1917 ref. ORDER SALEEM AKHTAR, J--The petitioner obtained an import licence dated 24-2-1986 for importing edible vegetable oils/NOC. On the basis of import licence obtained by the petitioner it arranged for import of 200 metric tons of Soyabean Oil and opened irrevocable letter of credit dated 1-3-1986. The goods were shipped on 25-4-1986 and the bill of entry was filed for clearance of the goods on 15-5-1986. At the time when petitioner had opened letter of credit and entered into agreement for purchase of goods no customs duty was payable; however on 7-4-1980, a notification was issued imposing customs duty @ 3,000 per metric ton on Soyabean Oil. By another notification dated 17-4-1986 under section 18(2) of the Customs Act the said customs duty of Rs.3,000 was reduced to Rs.2,350 per ton. The petitioner therefore filed this petition on 6-8-1986 challenging the imposition of customs duty as the…

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