Law: Central Excise Act, (I of 1944)

Section: 3,3A,3B

(Petroleum Products (Development Surcharge) Ordinance (XXV of 1961)].....Ss 3 & 3-A---Petroleum Products (Development Surcharge) Rules, 1967, R.8 --Central Excise Act (I of 1944), S.3-B---Levy of development surcharge---Charging of additional duty/surcharge, in case the due development surcharge was not paid within prescribed time---Validity---Held, there was no provision in the Petroleum Products (Development Surcharge) Ordinance, 1961 regarding charging of additional duty/surcharge, in case the due development surcharge was not paid within the prescribed time---Provision of S.3-B, Central Excise Act, 1944 could not be made applicable, which would be too far away from the true import of S.3-A (3) of Petroleum Products (Development Surcharge) Ordinance, 1961 and S.3-B, Central Excise Act, 1944---High Court, in appeal, declared the levy of additional duty/surcharge with reference to alleged late payment of development surcharge leviable under the Ordinance, as without lawful authority---Principles. Messrs Hashwani Hotel Limited through Executive Director v. Government of Pakistan through Secretary Finance and 5 others 2004 PTD 901; Messrs Al-Haj Industrial Corporation (Pvt.) Ltd. Peshawar v. Collector of Customs (Appraisement), Customs House, Karachi 2004 PTD 801 and Messrs Metropole Cinema Pvt. Ltd. through Managing Director and others v. Government of Punjab through Secretary Excise and Taxation Department, Lahore and 4 others PLD 2004 Lah. 351 ref. ORDER MUHAMMAD NAWAZ BHATTI, J.---Through this single judgment, we propose to dispose of the following Customs Appeals arising out of common question of law and facts:-- (i) Customs Appeal No. 12 of 2003 (Pak Arab Refinery Limited v. The Customs Appellate Tribunal, Lahore etc.) and; (ii) Customs Appeal No.3 of 2003 (P.S.O. Company Limited v. Appellate Tribunal etc.). 2. Appellants in the above-referred appeals are engaged in the production of Petroleum Products and they are liable to pay the development surcharge on the same under section 3 of the Petroleum Products (Development Surcharge) Ordinance, 1961, (hereinafter called the Ordinance, 1961 as amended by Ordinance XXII of 1971 vide sections 3 &…

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