Law: Customs Act, 1969

Section: 32

Law: Constitution of Pakistan, 1973

Section: 199

Customs- Act (IV of 1969)--S. 32---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Claim for refund---Amount received by Government not lawfully due from the importer---Plea of Government that claim was time-barred would be violative of morality and justice, and could not be looked upon with favour. Pfizer Laboratories Limited's case PLD 1998 SC 64 fol. JUDGMENT Comments have been filed. Learned counsel for the respondents has put in appearance. Both the learned counsel are prepared with their arguments. This case is being decided as Pacca case. 2. Learned Counsel for the petitioner contends that it stands admitted that the, amount of tax/duty recovered from the petitioner while assessing the car in question was not due and as such her client is entitled to refund. She draws my attention to the relevant P.T.O. Heading (8702.1010) according to which the duty payable was 60% ad valorem whereas respondent charged the same at the rate of 110% ad valorem. She relies on the case of Messrs Pfizer Laboratories Limited (PLD 1998 Supreme Court 64). Learned counsel for the respondents, on the other hand, contends that the assessment was made in the presence and in accordance with request of the petitioner and now when limitation has gone by he cannot turn round and question the same and claim refund. 3. I have gone through the writ petition, and the comments and documents appended by both the parties. A bare perusal of comments, would show that the respondents have not denied that they have charged and recovered tax from the…

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