KARACHI: The Sind High Court (SHC) issued notices to the customs department and deputy attorney general directing them to file their respective para wise comments on a constitutional petition filed by M/s Chief Enterprises seeking immediately refund of amount collected by the customs officials from the petitioner in the name of regulatory duty under Section 18 (3) of the Customs Act, 1969, as it stood till the date of commencement of the Finance Act, 2018.
A two-member bench, headed by Justice Aqeel Ahmed Abbasi, heard the matter on August 8, 2018.
During the hearing, counsel for the petitioner argued in his constitutional petition that petitioner is engaged in import of different items, through their professional excellence, hard work and dedicated customer services, the petitioner has developed substantial clientele all over the country.
Counsel argued that the petitioner being commonly aggrieved by the arbitrary, illegal and mala fide actions of the respondents in particular the purported protection afforded to illegally levied regulatory duty by the Finance Act 2018, have filed the title petition jointly through an authorized attorney.
Citing Secretary Ministry of Finance, Chairman Federal Board of Revenue, Collector of Customs Appraisement East and others as respondents, he pleaded the court to declare that no regulatory duty was or could be levied, charged or collected on imports under the Customs Act 1969 nor any validation thereof is constitutionally permissible during the period starting from the date of commencement of the Finance Act, 2017 till the date of commencement of Finance Act, 2018.
Counsel further pleaded the court to direct them to immediately return the security or refund amount equivalent thereof along with mark-up collected by them from the petitioner under the order passed by this court in the earlier round of litigation challenging the levy and collection of the regulatory duty under SRO 1035(1)/2017 or otherwise.
