| Case ID |
174b3016-f25f-48dd-806b-bb5e134676ff |
| Body |
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| Case Number |
Civil Appeal No. 1600 of 2006 |
| Decision Date |
Jan 04, 2016 |
| Hearing Date |
Jan 04, 2016 |
| Decision |
The court dismissed the appeal challenging the imposition of regulatory duty on goods exempted from statutory customs duty. It ruled that the Federal Government can impose regulatory duties even when statutory customs duties are exempted, as long as there is no explicit promise in the exemption notification that it applies to future regulatory duties. The case emphasized the distinction between statutory customs duties and regulatory duties, highlighting that they are separate categories under the Customs Act, 1969. The court found that the appellant's claims lacked merit, leading to the dismissal of the appeal. |
| Summary |
The Supreme Court of Pakistan addressed a pivotal case regarding the imposition of regulatory duties under the Customs Act, 1969. The appellant, Indus Trading and Contracting Company, challenged the legality of a 5% ad valorem regulatory duty imposed on medicines imported under a duty-free concession from the Finance Act of 1995. The court held that while the appellant's imports were exempt from statutory customs duty, the Federal Government retained the authority to levy regulatory duties, provided no promise was made in the exemption notification regarding future levies. This ruling clarified the legal framework surrounding customs duties, emphasizing the necessity for importers to seek recourse through appropriate legal channels rather than invoking high court jurisdiction prematurely. The decision illustrates the complexities of customs law and the critical distinctions between various types of duties, reinforcing the importance of understanding statutory regulations in international trade. Keywords: Customs Act, regulatory duty, statutory duty, Supreme Court of Pakistan, import exemption. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MIAN SAQIB NISAR, JUSTICE,
FAISAL ARAB, JUSTICE,
TARIQ PERVEZ, JUSTICE
|
| Lawyers |
Issaq Ali Qazi, Advocate Supreme Court,
Raja Muhammad Iqbal, Advocate Supreme Court,
Raja Abdul Ghafoor, Advocate-on-Record
|
| Petitioners |
INDUS TRADING AND CONTRACTING COMPANY
|
| Respondents |
COLLECTOR OF CUSTOMS (PREVENTIVE) KARACHI,
Respondent No1,
Respondents Nos.2 - 3
|
| Citations |
2016 SLD 2463,
2016 PLJ 191
|
| Other Citations |
Collector of Customs v. Ravi Spinning Ltd. (1999 SCMR 412),
Yousuf Re-Rolling Mills v. Collector of Customs (PLD 1989 SC 232)
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
18(1),
18(2),
19,
199
|