Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)---S. 18(2)---Constitution of Pakistan (1973), Art.199---Constitutional petition ---Charging of regulatory duty---Contention of petitioners that in terms of notification regulatory duty could be charged on the import of goods chargeable to statutory or concessionary rate of 0% duty and not on the goods importable free of duty, was repelled as practically there was no difference between terms 0% and `free of duty' both conveyed the same meaning---No distinct or separate concept of Zero rated import as was in concept of Zero rated supply in Sales Tax Act, 1990 existed in Customs Act, 1969, under Sales Tax Act, 1990 concept of "Zero rated supply" was introduced only for the purpose of claiming adjustment or refund of input tax; whereas in the Customs Act, 1969 no such scheme existed---Regulatory duty, in circumstances was rightly charged from petitioners on the goods, which according to First Schedule were importable free of duty held;---Petitioners were not entitled to its refund. Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412 ref. JUDGMENT ALI SAIN DINO METLO, J.---The petitioners, in all the above four petitions, have challenged the collection of regulatory duty on the pharmaceutical products imported by them during the period from November, 1995 to June, 1996 and have prayed for its refund, contending that the duty could not be charged on the goods which were importable free of duty tinder the First Schedule to the Customs Act, 1969. Their previous Petitions, bearing Nos.D-796/97, D-520/97, D-889/97 and D-1695/96, which were in effect for the same relief, were dismissed as not pressed on 3-9-2002, 7-8-2002, 3-9-2002 and 7-8-2002 respectively. 2. On 29-10-1995 by a Notification, bearing No. S.R.O. 1050(1)/95, the Federal Government in exercise of its power under section 18(2) ibid, levied a further regulatory duty at the rates of 5% and 10% ad volorem on the import of certain goods. The notification read as under:-- "Notification No. S.R.O. 1050(I)/95, dated 29th October, 1995.---In exercise of the powers conferred by subsection (2) of section 18 of the Customs Act, 1969 (IV of 1969), the Federal…

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