Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)--Ss. 18 & 19---Notification S.R.O. 679 (1)/89, dated 29-6-1989---Constitution of Pakistan (1973), Art. 199---Imposition and recovery of regulatory duty--­Validity---Petitioner claimed to have imported impregnated paper which was not subject to regulatory duty and that exemption granted under provisions of S.19, Customs Act, 1969, included regulatory duty being customs duty---Respondent, however, treated petitioner's goods as surface coloured or surface decorated paper and not impregnated paper and thus liable to regulatory duty---Question whether petitioner had imported impregnated paper or surface decorated paper had not yet been decided by Customs Authorities and until such question was decided, controversy as to nature of things being a question of fact could not be decided in Constitutional jurisdiction---Respondent was directed to first determine nature of goods and then levy regulatory duty in the light of observations made in present . Nawab Brothers v. Collector of Customs Karachi and others P L D 1977 Kar 947 ref. ORDER SALEEM AKHTAR, J.--Both these petitions shall be disposed of by this judgment as the facts and questions of law involved are common. In Petition No.C-P.D-1178 of 1989 the petitioner manufactures and sells inter alia chip and particle board and have its factory at Faisalabad. For the purposes of manufacturing chip board the petitioner imports impregnated paper. On 3-6-1989 .y the Federal Budget duty structure on paper was changed with the result that import duty of Rs.6,000 per metric ton leviable before the budget, was altered to 5th ad valorem. On the same date the Federal Government by Notification S.R.O 547 (1)/89 issued under subsection (2) of section 18 of the Customs Act, imposed regulatory duty of 30% ad valorem on "surface coloured, surface decorated or printed paper and paper board" covered by the heading No.48.11 of the Pakistan Customs- Tariff. On 17-6-1989 the Federal Government issued a Notification under section 19 of the Customs Act 1969 whereby inter alia "paper ,land paper board created, impregnated .or covered with plastic excluding adhesives" were exempted from customs duty as were…

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