| Case ID |
f7e64da2-38c3-46bc-8c40-0c65b7dc0d23 |
| Body |
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| Case Number |
Writ Petitions Nos. 841, 869, 936, 1134, 1168, 116 |
| Decision Date |
Oct 19, 2006 |
| Hearing Date |
|
| Decision |
The Peshawar High Court ruled that the demand for customs duty and regulatory duty from the petitioners was unconstitutional, arbitrary, mala fide, and unjust. The court held that amendments made by the Parliament or Provincial Assembly do not automatically extend to the Tribal Areas unless they have been specifically applied through the President's approval as required by Article 247(3) of the Constitution. The court directed the department to refrain from demanding excessive customs and regulatory duties imposed through un-extended amending Acts in the Tribal Areas. Thus, the petitioners were relieved from the undue financial burden imposed by the revenue authorities. |
| Summary |
In this landmark case, the Peshawar High Court examined the applicability of customs duties and regulatory duties in the context of the Constitution of Pakistan and the Customs Act. The case arose when Messrs Gul Cooking Oil and Vegetable Ghee (PVT.) LTD. contested the demand for excessive customs duties from the revenue authorities, which cited subsequent amendments to the Customs Act that were not applicable to the Tribal Areas. The court highlighted the unique legal status of Tribal Areas under Article 247 of the Constitution, which requires specific approval from the President for any legislation to be applied. The ruling emphasized that any amendments to laws must be expressly extended to the Tribal Areas, reaffirming the principle that legislative powers cannot be delegated arbitrarily. This decision underscored the need for adherence to constitutional protocols in the imposition of duties, thus protecting the rights of businesses operating in the Tribal Areas. Keywords: Customs Duty, Regulatory Duty, Tribal Areas, Peshawar High Court, Constitutional Law, Pakistan. |
| Court |
Peshawar High Court
|
| Entities Involved |
Central Board of Revenue,
Gul Cooking Oil and Vegetable Ghee (PVT.) LTD.
|
| Judges |
SHAH, JEHAN KHAN,
EJAZ-UL-HASSAN KHAN
|
| Lawyers |
M. Sardar Khan,
Salah-ud-Din Khan D.A.G.,
Abdul Latif Yousafzai
|
| Petitioners |
Messrs GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD.
|
| Respondents |
PAKISTAN through Chairman Revenue Division, Central Board of Revenue, Islamabad and 6 others
|
| Citations |
2007 SLD 433,
2007 PLD 39
|
| Other Citations |
AIR 1986 SC 513,
Sharbat Khan and others v. Haji Lal Gul and others 1984 PCr.LJ 411,
Hazrat Muhammad v. The State PLD 1988 Pesh. 11,
Sadbar Khan v. Amir Hussain and others PLD 1995 Pesh. 14
|
| Laws Involved |
Constitution of Pakistan, 1973,
Customs Act, 1969
|
| Sections |
247(3),
199,
89,
246,
18,
247,
89,
128
|