Law: Customs Act, 1969

Section: 18

(a) Customs Act (IV of 1969)--Ss. 18 & 19---Import Trade Control Schedule and P.C.T. Schedule---Levy of customs duty---Exemption from---Compass was contained in Geometry Box as an instrument to be used only for drawing, could not be considered as Geometry box liable to customs duty under heading 90.16. A01 (P.C.T.) as same was covered by definition of drawings instrument under heading 90.16 A02 (P.C.T.) which was exempted from customs duty---Classification of `Compasses' under heading 90.16 A01 (P.C.T.) and consequent recovery of customs duty was declared to be illegal and amount so recovered was ordered to be refunded. (b) Customs Act (IV of 1969)--- ----Ss. 18---Constitution of Pakistan (1973), Art.199---Natural justice, principles of---Violation of---Orders of Courts below levying customs duty on goods imported by petitioners which otherwise were exempted from customs duty, showed that petitioner was not present and that petitioner was not served with any notice or summons to attend the date of hearing---Petitioner having been condemned unheard, orders of Courts below were set aside by High Court in exercise of Constitutional jurisdiction. (c) Interpretation if statutes--- ---- Penal or taxing statute---In interpreting a penal or taxing statute the Courts must look to the words of the statute and interpret them in the light of what was clearly expressed. Collector of Customs (Appraisement), Karachi and others v. Messrs Abdul Majeed Khan and others 1977 SCMR 371 ref. ORDER ALLAH DINO G. MEMON, J.---By this petition under Article 9 of the Provisional Constitution Order, 1981, petitioner has challenged the assessment on "Compasses" and consequent recovery of Rs.1,16,960 as customs duty under Pakistan Customs Tariff heading 90.16 AO 1 at 85% ad valorem. The brief facts giving rise to the present petition are that the petitioner obtained a licence No. BO 70206 on 11-1-1983 under the Import Policy of 1982, which was notified vide SRO No.619(1)82 published on 1st July, 1982, for the import of instruments, apparatus and appliances. According to the petitioner the said items were described against Serial No.420 of the Free List. The petitioner imported 42 Cartons…

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