Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)---Ss. 19 & 31-A---Finance Ordinance (XII of 1982), S.2---Finance Act (I of 1985), 5.5---Exemption from additional duties---Provisions of S.2 of Ordinance; 1982 and S.5 of Act, 1985 had clearly provided that for purposes of additional customs duty and Iqra Surcharges, Federal Government could by notification exempt any goods imported into Pakistan from whole or any part of duty leviable under the provision` of these enactments ---Provisions of S.2 of Ordinance, 1982 and S.5 of Act of 1985 having specifically excluded the applicability of S.19 of Customs Act, 1969, any exemption granted under S.19, would not be attracted while charging duty under S.2 of Ordinance, 1982 and S.5 of Act 1985---Importer in circumstances was not entitled to exemption from additional duties. Al Samrez's case 1986 S C M R 1917 ref. ORDER SALEEM AKHTAR, J.---These petitions shall be disposed of by this judgment as common questions of fact and law are involved. The petitioner after obtaining import licence and opening letter of credit imported machinery for the purpose of modernizing and balancing its existing units. Such machinery was exempted from whole of the customs duty chargeable thereon. The petitioner filed bill of entry for bond in respect of the imported machinery and claimed exemption from the whole of the customs duty in terms of S R O 512 (1)/86 including the additional customs duty of 5% payable under the Finance Ordinance of 1982 and the additional customs duty of another 5% payable under the Finance Act, 1985. Exemption from the sales tax of 12-1/2% was also claimed. The principal Appraiser admitted the said machinery to exemption from whole of the customs duty but refused to grant exemption from additional duties levied under the Finance Ordinance, 1982 and Finance Act, 1985 as well as sales tax. Petitioner has challenged the levy of these duties as without lawful authority. Mr. Khalid M. Ishaq the learned counsel for the petitioner has contended that in view of section 31-A of the Customs Act which charges duties mentioned therein section 2 of Finance Ordinace, 1982 and section 5 of Finance Act, 1985 should he ignored and no reference can be…

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