Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 12 & 13---S.R.O. 822(I)/91 dated 20-8-1991---S.R.O. 1140(I)/97 dated 6-11-1997---S.R.O. 450(I)/2001 dated 18-6-2001---Power to declare or licence public warehouses/private wherehouses---Additional duty will be charged on all transactions/goods into bonded wherehouses appointed under S. 12, Customs Act, 1969 and licensed under S. 13 of the said Act except those mentioned in S.R.O. 822(I)/91 dated 20-8-1991 which also included goods imported as raw materials and stored in manufacturing bonds operating under Notification S.R.O. 1140(I)/97 dated 6-11-1997 superseded by S.R.O. 450(I)/2001 dated 18-6-2001, therefore neither additional customs duty/warehousing surcharge will be payable nor it will be demanded on the goods meant to be legally stored in such manufacturing bonds. ORDER ANWAR ZAHEER JAMALI, J.---Above titled two petitions based on similar set of facts involving common questions of law have been preferred with the following identical prayers:-- In the aforementioned circumstances, it is most respectfully prayed that this Hon'ble Court by issuing the appropriate writ may be pleased to be declared the levy to charge of 0.5% additional customs duty from the petitioner, as illegal and of no legal effect. It is further prayed that this Hon'ble Court may graciously be pleased to direct the respondents to clear the imported goods of the petitioner without levy of any additional customs duty. It is also prayed that the respondents may please be ordered to refund the duties to petitioner, which they have charged illegally. Any other relief which this Hon'ble Court deems fit in the circumstances of the case and cost of litigation may also be granted to the petitioner. 2. In short, case of both the petitioners is that they are licensee under section 13 of the Customs Act, 1969 read with S.R.O. No.1140(I)/97, dated 16-11-1997. They were issued licence under Clause 3(1) of S.R.O. 611(I)/97, therefore, Clause 12(a)(i) of the said S.R.O. entitles them for import duty free inputs. The earlier S.R.O. No.1140(I)/97 was replaced and superseded by S.R.O. No.450(I)/01, thus Rule 234 of Chapter IV of the said S.R.O. now governs licensing…

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