83/2015 Suit Nawab Brothers Steel Mills Ltd., & another. . (Plaintiff) V/S Federation of Pakistan & Others (Defendant)

83/2015 Suit Nawab Brothers Steel Mills Ltd., & another. . (Plaintiff) V/S Federation of Pakistan & Others (Defendant) Sindh High Court

Bench: Hon'ble Mr. Justice Nazar Akbar Order Date: 27-JAN-15

Customs Act (IV of 1969)--- ----Ss.18(3), 30, 79, 104 & 131---Specific Relief Act (I of 1877), Ss.42 & 54---Civil Procedure Code (V of 1908), O.XXXIX, Rr.1 & 2---Notification S.R.O. 18(I)/2015, dated 14-1-2015---Suit for declaration and injunction---Interim injunction, grant of---Rate of duty---Determination---Principle---Plaintiffs imported goods from foreign supplier under contract executed prior to issuance of Notification S.R.O. 18(I)/2015, dated 14-1-2015---Plea raised by plaintiffs was that authorities be restrained from applying/deducting regulatory duty in terms of notification S.R.O. 18(I)/2015, dated 14-1-2015---Validity---Manner and method of date of determination of rate of duty on goods imported into Pakistan were subject to Ss.79 & 104 of Customs Act, 1969, and date of determination of rate of duty on goods exported was subject to provisions of S.131 of Customs Act, 1969---Imposition and collection of regulatory duty on "import" and "export" was different and distinct and no analogy could be drawn for interpreting the provision of one section of the statute with the other section in the same statute by referring to case-law dealing with one particular levy---Provisions of notification S.R.O. 18(I)/2015, dated 14-1-2015, were applicable on shipments of plaintiffs in terms of S.30 of Customs Act, 1969, irrespective of the fact that plaintiffs had entered into contract for purchase of consignments with foreign suppliers and opened letter of credits prior to 14-1-2015---High Court declined to grant interim injunction against applicability of notification S.R.O. 18(I)/2015, dated 14-1-2015---Suit was dismissed in circumstances.