| Case ID |
514893ad-c299-429f-b4da-aa426223b9b1 |
| Body |
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| Case Number |
Constitutional Petitions Nos.1739; 1739 of 1979; 1 |
| Decision Date |
Apr 11, 1989 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the petitions, affirming that the retrospective effect of Section 31-A of the Customs Act, 1969, introduced by the Finance Ordinance of 1988, mandates that importers must pay customs duties according to the rates applicable at the time of bill entry submission. This decision emphasized the sovereignty of the legislature to legislate retrospectively, particularly when vested rights are affected. The court ruled that the customs duties demanded were lawful, as the new provisions were deemed to have come into effect from the date of enforcement of the Customs Act, 1969. The withdrawal of exemptions previously available to importers was valid, as it fell within legislative power. Thus, the court upheld the legality of customs duties imposed post contract agreements, aligning with precedents set in prior cases. |
| Summary |
This case revolves around the constitutional petitions concerning the legality of customs duties imposed under the newly inserted Section 31-A of the Customs Act, 1969, as introduced by the Finance Ordinance of 1988. The petitioners challenged the retrospective application of this section, asserting their rights to pay duties based on the rates in effect at the time of contract. The Sindh High Court, however, found that the legislature's authority to impose retrospective legislation is unchallenged, particularly when it involves the withdrawal of previously granted exemptions. The court's decision reinforces the principle that legislative changes can affect existing contracts, especially in matters of public finance such as customs duties. This ruling is significant for importers and legal practitioners, as it clarifies the legal landscape regarding customs law and the obligations of importers under changing legislative frameworks. The case also highlights the importance of staying informed about legislative updates to avoid potential liabilities in customs duties. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
SAEED-UZ-ZAMAN SIDDIQUI,
ABDUL RASOOL AGHA
|
| Lawyers |
Nasim Farooqui,
Rashid Tariq Khan,
Mumtaz Ellahi,
Arif Hussain,
Jan Muhammad Daud,
Hussain Adil Khatri,
Abut Khair Ansari,
Kamal Mansoor Alam,
Zaheer-ud-Din Khan,
A. Sattar Pinjer
|
| Petitioners |
S. AKHLAQ AHMAD,
Rehmat Ellahi
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
1989 SLD 1000 = 1989 CLC 1475
|
| Other Citations |
Al-Samroz 1986 SCMR 1917
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
31,
31-A
|