Law:

Section:

(a) Customs Act (IV of 1969)---------S. 18(2)---Regulatory duty---Scope---Regulatory duty is also a customs duty and the purpose of imposing the same under S.18(2) of Customs Act, 1969, is to meet a situation .or a condition which is not covered by customs duty leviable under S.18 (1) of Customs .Act, 1969. Collector of Customs v. Ravi Spinning Ltd. 1999 SCMR 412; Abdur Rahim v. Federation of Pakistan PLD 1988 SC 670; Yousuf Re­ rolling Mills v. Collector of Customs and another PLD 1989 SC 232; Messrs Qaiser Brother (Pvt.) Ltd. v. Government of Pakistan and others PLD 1991 SC 884 and Assistant Collector Customs Central Excise and Sales Tax Mardan and 2 others- v. Messrs Gadoon Textile Mills 1996 SCMR 712 ref. (b) Customs Act (IV of 1969)--- ----S.18 (2)---Constitution of Pakistan (1973), Art.77---Regulatory duty, imposition of---Principles---Tax or a duty cannot be imposed except under the authority of an Act of Parliament as provided in Art.77 of the Constitution and such legislative power cannot be delegated to the executive authorities---Power of allowing the exemption can be conferred on the executive authorities, and Federal Government, in view of its power under S.18(2) of Customs Act, 1969, can levy the regulatory duty without any limitation or restriction as it may deem fit at such rate as may be specified in the notification. (c) Customs Act (IV of 1969)----- ----S. 18---Notification S.R.O. 350(I)/85, dated 15-4-1985---S.R.O. 1147(I)/89, dated 27-11-1989---S.R.O. 1050(I)/95, dated 29-10-1995--­Constitution of Pakistan (1973), Art. 185(3)---Exemption from payment of duties---Scope---Amendment of earlier notification--Jurisdiction of Government---Grievance of importers was that imposition of regulatory duty by Notification S.R.O. 1050(I)/95; dated 29-10-1995, amounted to withdrawal of the exemption available to them as the customs duty as a whole including regulatory duty was exempted under Notification S.R.O. 350(I)/85, dated 15-4-1985 read with Notification S.R.O. 1147(I)/89, dated 27-11-1989---Validity---Exemption from payment of duty as a whole or partially, must be strictly construed and must not be extended beyond the express language used in the…

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