Law: Customs Act, 1969

Section: 18

(a) Customs Act (IV of 1969)---Ss. 18(2) & 19---S.R.O. 702(I)/90, dated 1-7-1990---S.R.O. 584(I)/91---S.R.O. 585(I)/91, dated 27-6-1991---Constitution of Pakistan (1973), Arts. 2-A, 4, 18, 25 & 199---Constitutional petition---Imposition of regulatory duty on import of steel scrap in loose form, while excluding import of scrap in shredded and bundled forms---Reduction in rate of customs duty on shredded and bundled steel scrap, while leaving intact duty on import of scrap in loose form---Such change in duty structure was effected without reasonable classification and justification-­Validity---Scrap in loose form was imported by small traders and such persons, who, did not have facility of furnace, while shredded scrap and bundled scrap was primarily imported by big investors and those having facility of furnace-.-End product i.e. billets, produced from scrap in shredded and bundled form and loose form was the same---No difference in duty structure on import of scrap in any of three forms prior to impugned Notifications S.R.O. 584 (I)/91 & 585(I)/91, dated 27-6-1991---Government had failed to specify any reasonable basis for separate classification of the import of scrap in bundled and shredded form in one category and import of scrap in loose form in other category---Such action was totally discriminatory against small investors/importers and provided undue advantage to big capitalists and investors---In absence of sufficient material justifying change in duty structure, treatment meted out to petitioners was arbitrary and mala fide---Such exercise entirely stood vitiated being violative of equal protection of law guaranteed by Arts. 4, 18 & 25 of the Constitution--­High Court accepted Constitutional petitions, struck down impugned Notifications S.R.O. 584(I)/91 & S.R.O. 585(I)/91, dated 27-6-1991 being un-Constitutional and directed respondent to stop charging of regulatory duty and refund regulatory duty and customs duty, if any charged in excess of customs duty prevailing before issuance of impugned notifications. Ittefaq Foundry v. Federation of Pakistan PLD 1990 Lah. 121; Collector of Customs, Excise and Sales Tax, Peshawar, v. Messrs…

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