| Case ID |
05b71602-f0ef-43aa-a97b-cb59a3a6b156 |
| Body |
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| Case Number |
C.P. Nos. 1812-L to 1815-L, 1962-L to 1970-L, 1981 |
| Decision Date |
Sep 22, 2017 |
| Hearing Date |
Sep 22, 2017 |
| Decision |
In this case, the Supreme Court of Pakistan addressed the imposition of regulatory duties under the Customs Act, 1969. The court ruled that regulatory duty, while a form of customs duty, is distinct and can be applied in addition to statutory customs duties without violating the provisions of any bilateral or multilateral trade agreements. The judgment clarified that exemptions from statutory customs duties do not automatically apply to regulatory duties unless explicitly stated. It was also emphasized that the regulatory duty serves as a temporary measure to address specific circumstances and is not pre-determined. The court dismissed the petitions challenging the imposition of regulatory duty, affirming the government’s authority to levy such duties in accordance with the law. |
| Summary |
This case revolves around the interpretation of regulatory duties imposed under the Customs Act, 1969, particularly in relation to bilateral trade agreements. The Supreme Court of Pakistan examined whether the imposition of regulatory duty violated the provisions of the Free Trade Agreement between Pakistan and China. The court established that regulatory duties are distinct from statutory customs duties and can be levied even when exemptions exist for statutory duties. The ruling emphasized the government's right to impose regulatory duties as a necessary measure to respond to changing economic conditions. The decision highlights the complexities of customs law and the need for clarity in the imposition of duties to ensure compliance with international agreements. This case is significant for importers and legal practitioners dealing with customs law and trade agreements, as it sets a precedent for the interpretation of regulatory duties in the context of existing trade frameworks. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
UMAR ATA BANDIAL, JUSTICE,
FAISAL ARAB, JUSTICE
|
| Lawyers |
Shafqat Mehmood Chohan, Advocate Supreme Court,
Mian Muhammad Athar, Advocate Supreme Court,
Ch. Muhammad Zafar Iqbal, Advocate Supreme Court,
Walayat Umar Ch., Advocate-on-Record
|
| Petitioners |
M/S ADVANCE TELECOM & OTHERS
|
| Respondents |
FEDERATION OF PAKISTAN & OTHERS
|
| Citations |
2018 SLD 78,
2018 SCMR 1,
(2017) 117 TAX 520,
2018 PTCL 558
|
| Other Citations |
Collector of Customs and others v. Ravi Spinning Ltd. and others 1999 SCMR 412,
Indus Trading and Contracting Company v. Collector of Customs (Preventive) Karachi and others 2016 SCMR 842,
Majeed and Sons Steels (Pvt.) Ltd. and others v. Federation of Pakistan through Secretary M/o Economic Affairs, Islamabad and others 2016 SCMR 655
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
18,
18(1),
18(2),
18(3),
18(5)
|