Law: Customs Act, 1969

Section: 19

Law: Constitution of Pakistan, 1973

Section: 185(3)

Customs Act (IV of 1969)--S.19---Constitution of Pakistan (1973), Art. 185(3)---Exemption from charge of customs duty---Counsel for petitioner had stated that High Court was not justified in holding that no difference or distinction could be made between the goods subjected to `zero duty' and `free duty' and referred to Notification No. S.R.O. 1050(I)/95 dated 29-10-1995 whereby Government levied further regulatory duty at the rate of 5 % and 10% ad valorem on import of certain goods---Wording of said Notification was very clear that a person could not be subjected to levy of regulatory duty, unless the goods imported by petitioner fell in the category of goods which were liable to be charged to customs duty, either at zero per cent or sixty per cent; and such goods would not include those goods which had been totally exempted from charge to duty or were to be imported duty free---Contentions advanced by the counsel for petitioner requiring deeper examination, it was deemed proper to grant leave, to examine said contentions---Leave to appeal was granted. Messrs Bisvil Spinners Ltd. v. Superintendent, Central Excise and Land Customs Circle Sheikhupura and another PLD 1988 SC 370 ref. ORDER SAIYED SAEED ASHHAD, J.---This petition for leave to appeal has been filed against the judgment of Sindh High Court, dated 8-3-2006 in Constitutional Petition No. D-226 of 2003. 2. Mr. Aziz A. Sheikh learned counsel for the petitioner states that High Court has erred in holding that no difference or distinction could be made between the goods subjected to zero per cent duty and free of duty. He referred to Chapter VII of the Schedule to the Customs Act and the heading under which goods have granted exemption from charge to customs duty. He also drew our attention to Notification No. S.R.O. 1050(I)/95, dated 29-10-1995 whereby the Federal Government levied further regulatory duty at the rate of 5% and 10% ad velorem on import of certain goods and according to him the essential requirement for imposition/levy of regulatory duty…

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