| Case ID |
0441e189-2425-4195-841a-f6fccc5c08b6 |
| Body |
View case body. Login to View |
| Case Number |
D-657 of 1986 |
| Decision Date |
Oct 09, 1989 |
| Hearing Date |
|
| Decision |
The court dismissed the petition filed by the petitioner challenging the imposition of customs duty. The court upheld the validity of section 31-A of the Customs Act, which was added by the Finance Act VI of 1988 and applied retrospectively. The court found that the legislature acted within its competence and that the section did not violate any fundamental rights. The decision emphasized that the imposition of customs duty was valid as the petitioner had no vested right to claim exemption from duty at the time of import. |
| Summary |
In the case of Sindh High Court Constitutional Petition No. D-657 of 1986, the petitioner, Messrs SULTAN CHEMICAL INDUSTRIES, challenged the imposition of customs duty on imported goods, specifically Soyabean Oil. The court analyzed the implications of section 31-A of the Customs Act, which was enacted with retrospective effect, validating customs duties that were imposed after the importation process began. The ruling clarified that the customs duty could not be avoided based on previous notifications that exempted the petitioner from such duties. The decision highlighted the legislative power of Parliament to enact laws that affect existing rights, especially in the realm of customs and trade regulations. The court referenced multiple precedents to support its findings, indicating that retrospective legislation is permissible as long as it does not contravene any constitutional rights. The ruling concluded with the dismissal of the petition, affirming the government's authority to impose customs duties under the amended law. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
SALEEM AKHTAR,
WAJIHUDDIN
|
| Lawyers |
Abdul Sattar Memon,
M. Umar Qureshi
|
| Petitioners |
Messrs SULTAN CHEMICAL INDUSTRIES
|
| Respondents |
3 others,
GOVERNMENT OF PAKISTAN
|
| Citations |
1990 SLD 368,
1990 MLD 313
|
| Other Citations |
Pakistan Molasses Company v. Collector of Customs P L D 1989 S C,
Akhlaq Ahmad v. Federation of Pakistan and others 1989 C L C 1475,
Al-Samraz Enterprises v. The Federation of Pakistan 1986 S C M R 1917
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
31,
31-A
|