KARACHI: A two-member bench of the Sindh High Court (SHC) comprising Justice Shafi Muhammad Siddiqui and Justice Agha Faisal directed customs officials to submit their respective para wise comments on a constitutional petition filed by M/s Global Select and others, seeking refund of huge amounts which were collected by customs authorities as regulatory duty.
On 4 September 2021, during the hearing, Imran Iqbal Khan Advocate appeared before the court and made his arguments, after the hearing, court issued notices to the respondents and mentioned in its order that
“In view of the judgment reported as 2018 PLD 816 (Premier System Pvt Ltd) as others, the subject SRO was turned down with the consequential effect that all payments made on the basis of the said SRO are liable to be returned, since it was the subject judgment in rem, the petitioner had filed this petition for appropriate remedy for refund to the amount which was deposited by the petitioner at the time when the said SRO was in the field”.
During the hearing, counsel for the petitioners argued that petitioners are importers of various glassware, crockery and other items, which were subject to regulatory duty in terms of SRO 1035(1)/2017, which SRO was declared as illegal and unconstitutional by the division bench of this court.
He further informs that since this court held that the regulatory duty cannot be charged collected or recovered in pursuance of said SRO for a period commencing from Finance Act, 2017 till the commencement dated of Finance act, 2018 therefore, the regulatory duty already collected by the respondents from the petitioners become refundable.
Citing Secretary Finance, Collector of Customs Appraisement West, East and Port Muhammad Bin Qasim and others as respondents, petitioners pleaded the court tjat instant writ petition may very kindly be accepted and a writ, in the mature of mandamus, in terms of article 199 (a)(i) of the constitution of Islamic Republic of Pakistan 1973 be issued against the respondents.
He states that accordingly, petitioners approached the concerned authorities for refund their amounts which were collected as regulatory duty, however, customs officials denied and non-action of part of the respondents is a clear violation of law on the subject and the directions contained in a judgment of this court.
Counsel further pleaded the court may very kindly be directed to issue the refunds of the petitioners in terms of the directions contained in para 15(ii) of the judgment if this court expeditiously within a period of 15 days.
