Law: Customs Act, 1969

Section: 33

(a) Customs Act (IV of 1969)--Ss. 33 & 32---Constitution of Pakistan (1973), Art. 199--­ Constitutional--petition--- Maintainability---Refund, claim of --Limitation---Payment made by a party by way of customs duty, sales tax, excess duty etc. inadvertently, mistakenly, in ignorance of exemption provided by any statute, rules or regulations, notifications whether voluntarily or involuntarily, the period of limitation of six months provided in S.33, Customs Act, 1969 would not be applicable and the affected party would be at liberty to claim the refund of the amount paid mistakenly or inadvertently either by filing a suit or a Constitutional petition---Essential requirements. The object of providing limitation inter alia, in sections 32 and 33 of the Customs Act, 1969 is to finalise the transactions within the period specified therein so that there may not be any adverse financial implication after the expiry of the period mentioned therein, for which provisions for contingency are made in a yearly budget. The payment made by a party by way of customs duty, sales tax, excess duty etc. inadvertently, mistakenly, in ignorance of exemption provided by any statute, rules or regulations, notification(s) whether voluntarily or involuntarily then the period of limitation of six months provided in section 33, Customs Act, 1969 would not be applicable and the affected party would be at liberty to claim the refund of the amount paid mistakenly or inadvertently either by filing a suit or a Constitutional petition. For claiming refund of tax or duty or other charges paid by way of mistake or inadvertence or under a wrong provision of law, rule or regulation the limitation of six months provided in section 33 of the Customs Act, 1969 would not be applicable, was not meant to be understood so as to assume that the party would be free to claim refund of a tax or any other charge or levy paid under a mistake of fact or law at his sweet-will at any time after the expiry of 20 years. In such a case if a suit was filed for refund then it ought to have been filed within the statutory period provided under the relevant Article of First Schedule to the Limitation Act, or if the…

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