Law:

Section:

(a) Customs Act (IV of 1969)--- ---Preamble & First Sched.---Pakistan Customs Tariff Schedule would be treated as part of Customs Act, 1969. (b) Customs Act (IV of 1969)--- ---5.223 & First Sched., PCT Headings 8704.1010---Customs General Order No.18 of 2005, dated 22-10-2005---Used dumper trucks for off highway use, import of---Importer seeking release of trucks on payment of duty @ 5% in terms of Item No.8704.1010 of PCT Schedule---Refusal of authority to release trucks without clearance from Central Classification Committee of C.B.R.---Validity---Pakistan Customs Tariff Schedule would be treated as part of Customs Act, 1969---Rights conferred by statute could not be curtailed by an executive order, unless statute itself permitted so---Conditions contained in Customs General Order No.18/2005 stipulating such import by a construction company registered with Pakistan Engineering Council for ongoing project etc., were ultra vires the Customs Act, 1969 and thus, would not have effect on trucks imported by a person answering requirements of Item No.8704.1010---Benefit of 5% rate of duty would be available to dumper trucks possessing attributes mentioned in such PCT Schedule---Classification of goods for purpose of duty was a matter casting financial burden on importer, which could not be controlled by C.B.R.---by issuing directions could not interfere with quasi-judicial functions of officers of Customs---No role was attributed to Central Classification Committee to examine physically each and every imported consignment---Appraisers of Department were bound to physically examine goods and charge duty @ 5%, if requirements of Item No. 8704.1010 enumerated in CGO-18/05 were fulfilled. (c) Interpretation of statutes--- ----Executive order---Rights conferred by statute could not be curtailed by an executive order unless statute itself permitted so. JUDGMENT SABIHUDDIN AHMED, C.J.---The controversy in these petitions is confined to some very clear and narrow parameters. The petitioners, who had allegedly imported some secondhand dumper trucks for off highway use and had claimed to be entitled to the concessionary rate of custom duty at the rate of 5% in terms…

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