Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)--Ss. 18, 30 & 31-A---Constitution of Pakistan (1973), Art.199-.Constitutional petition ---Imposition of regulatory duty on goods imported during currency of exemption notification---Validity---Government power to impose regulatory duty---Effect of Al-Samrez case SCMR 1917) stood nullified after insertion of S. 31-A in ms Act, 1969---All importers were liable to pay customs duty at ate of duty applicable to any goods on the date on which Bill of was manifested---High Court dismissed Constitutional petition. Al-Samrez's case 1986 SCMR 1917 and Collector of Customs v Spinning Ltd. .1999 SCMR 412 rel. JUDGMENT S. AHMED SARWANA, J.--The, brief facts relating to this p ion are that the Federal Government, in order to promote the export of indigenous products from the country, allowed certain reliefs and incentives to the public at large by granting exemptions from the payment of customs duty and sales tax chargeable on the import of certain raw materials and components specified in SRO 671(1)-/94 dated 3rd July, 1994. The petitioner relying upon the aforesaid notification opened Letters of Credit for import of raw materials for manufacture of electric cables and other components to be supplied against international tenders. It is alleged that the Letters of Credit were opened before 29-10-1995 and the goods had already arrived in Pakistan by that date. Meanwhile, Central Board of Revenue by notification dated 29-10-1995 levied regulatory duty at the rate of 5% ad valorem under section 18 of the Customs Act, 1969. The petitioner filed Bills of Entry claiming exemption under SRO No.671(1)/94 but respondent No.3, Collector of Customs (Appraisement) refused to extend the benefit of the exemption and demanded the regulatory duty on the imported goods. Consequently, petitioner filed the present petition to challenge the levy of the regulatory duty on the raw materials imported vide various LCs established between 21-2-1995 to 23-11-1995. 2. Mr. Anter Raza Naqvi, learned counsel for the petitioner contended that the raw material and the components imported by the Petitioner gave been exempted from the payment of customs duty and. sale Tax vide…

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