Law: Import Policy Order, 1993

Section: 31

Import Policy Order, 1993--Para. 3.1---S. R. O. 594 (I)/93---S. R. O. 568(I)/ 93---Import fee, charging of---Validity---Entire Import Policy Order did not reveal as to why such fee was to be paid by the registered importer---Bank was paid charges for opening of letter of credit, whereas for purposes of registration, a fee was separately levied---Import fee being charged without rendering any corresponding, services whatsoever in lieu thereof was void. Ayaz Textile Mills Ltd. v. Federation of Pakistan through Secretary, Commerce and another PLD 1993 Lah.194 and Sri Gadadhar Ramanuj Das and others v. The Province of Orissa and another AIR 1950 Orissa 47 ref. JUDGMENT According to the writ petition, in view of the incentive offered by the Federal Government by introducing a policy titled "Rural Industrial Development Incentive Scheme" on 13-9-1990, the details whereof were published in Circular No.6(12)/90 dated 13-9-1990 as revised vide Circular No.6(100)/90-Policy dated 2-5-1992 and provisions of Notification SRO.568(I)/93 dated 10-7-1993 the' petitioner proceeded to install a plant and factory for manufacturing and preparation of man-made Fibres including Polyester Staple Fibres and similar other products in the rural areas of Hattar, District Rawalpindi. Permission was sought for import of machinery for the complete unit under the said scheme. However, the respondents advised the petitioner to pay import fee at the rate of 2% of the C&F value under S.R.Os.594(I)/93 and 568(I)/93. The petitioner feels aggrieved of the imposition and recovery of said fee of 2% ad valorem on the said import of machinery. 2. Learned counsel for the petitioner contends that unlike a tax, charging of a fee had to be commensurated with the services provided by the respondents when no services are being provided by the respondents in his case at all and the Imposition of fee is in fact a tax without a proper legislative authority. Learned Deputy Attorney­ General for Pakistan, on the other hand, informs that the Import Fee Order, 1993 has since been rescinded by the Federal Government vide SRO.578(I)/94 dated 9-6-1994. The learned Dy.A.-G. frankly concedes that the respondents are…

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