Law: Customs Act, 1969

Section: 18

(a) Customs Act (IV of 1969)--S. 18 & First Sched. (Import Tariff)--- West Pakistan Arms Ordinance (XX of 1965), S. 11-A---Pistols of non prohibited bore/caliber of .9 MM (equal to 0.3533 inches), import of---Declaration of such pistols under PCT Heading 9302.0012 chargeable to customs duty @ 15%, but exempt from regulatory duty---Classification of such pistols by Department and Revenue Board under PCT Heading 9302.0092 chargeable to customs duty @ 35% and regulatory duty @ 15%---Validity---Term "prohibited bores" used in First Sched. of Customs Act, 1969 was neither defined therein or West Pakistan Arms Ordinance, 1965 nor did have any ordinary grammatical meaning---Federal Government in exercise of its powers under S. 11-A of West Pakistan Arms Ordinance, 1969 had issued Notification dated 18-8-1991 specifying therein "Revolvers or Pistols over 46 inches Bore" to be falling in category of "prohibited bores" --- While taking term "prohibited bore" to have same meaning as assigned thereto in West Pakistan Arms Ordinance, 1965, then expression "Revolvers and Pistols... of prohibited bores and calibers higher than 0.32 inches" as used in Import Tariff would mean all pistols falling within term "prohibited bore" would be of a bore in excess of 46 inches, then additional condition of being a caliber/bore in excess of 32 inches would become redundant---Word "and" as used in Import Tariff would be read disjunctively and not conjunctively as same would avoid latter part of heading from becoming redundant---PCT Heading 9302.0012 would apply to an imported pistol of prohibited bore or of a bore greater than 32 inches---High Court set aside impugned classification made by Revenue Board and Department. (b) Customs Act (IV of 1969)--- ----S. 18 & First Sched. Import Tariff---West Pakistan Arms Ordinance (XX of 1965), S. 11-A---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Alternate remedy---Availability of---Effect---Pistols of non prohibited bore/caliber of .9 MM (equal to 0.3533 inches), import of---Declaration of such pistols by petitioner under PCT Heading 9302.0012 chargeable to customs duty @ 15%, but exempt from regulatory…

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