Law:

Section:

(a) Customs Act (IV of 1969)--- ---- Ss. 15 & 16---Prohibition---Power to prohibit or restrict importation and exportation of goods---Contravention of prohibition, according to Ss. 15 & 16, Customs Act, 1969 occurs when prohibited goods are "brought into or taken out of Pakistan". (b) Customs Act (IV of 1969)--- ----Ss. 18 & 43--- S.R.O.374(I)/92, dated 15-6-2002---S.R.O. 574(I)105, dated 6-6-2005---Constitution of Pakistan (1973), Arts.199 & 12---Constitutional petition---Goods dutiable---Date of determination of rate of import duty---Delivery of import manifest in respect of a vessel---Contention of the importer was that import of goods of the importer at all relevant times was prohibited and those were liable to confiscation, however, on the date when the IGM covering the importer's goods was filed (30-5-2005), S.R.O.374(I)/02, dated 15-6-2002 was still in the field whereunder the importer had a right to have his confiscated goods released against the payment of a redemption fine; that redemption fine constituted the applicable penalty for the import of otherwise prohibited goods; that S.R.O.374(I)/02, dated 15-6-2002 was rescinded by S.R.O.574(I)/05 dated 6-6-2005, whereby the lesser penalty of redemption fine was withdrawn; that such action constituted an enhancement of the penalty provided by law that was applicable at the time of the contravention of the prohibition; that said action amounted to retrospective increase of liability contrary to Art.12 of the Constitution and that S.R.O.574 was illegally enforced retrospectively to defeat rights of the importer---Validity---Chargeable event of import into Pakistan under S.18, Customs Act,1969 occurs when goods enter the territorial waters of Pakistan---Date of bringing into Pakistan or of import of goods, was the date when they entered the territorial waters of the country, this was also the event when a prohibition was attracted---Evidentiary documents under the Customs Act, 1969 in the present context had established that the event of import of goods was the import manifest of conveyance filed by the master of the vessel under S.43, Customs Act, 1969 with the officer of Customs authorised…

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