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NISHAT MILLS LTD. versus FEDERATION OF PAKISTAN

Article 18B of the Customs Act 1969 [as amended by the Tax Adjustment Ordinance (added by the LXXX of 1996)] Article 18 of Pakistan (1973), Article 199 of the Constitution Petition Service Charge, the service of applicants and their nature. The charge for service charges imposed by the notification was challenged. The Customs Act, 1969, states that service charges under the notification cannot be considered as customs duty, thus it is outside the scope of item 43 of the Federal Legislative List and was not a service charge tax, but rather a fee. The Post-Shipment Inspection was imposed for the benefit of companies that did not provide any services to the applicants / exporters and since its instability was without legal authority, the Authority insisted that Section 18 of the Customs Act, 1969 Under the charge of the service was a custom duty. The tax adjustment ordinance, in a notification issued in or in 1996, may be properly imposed by the federal service charge as a tax. Respect, but in fact the service charge was defined as the customs duty which was imposed on the import and export of goods under section 18 of the Customs Act, 1969 which shows that the charging section shows the customs duty at such rates. Can be imposed as can be set. Implementation of goods imported or exported to Pakistan in the first and second schedules or under any other law, for the time being implemented neither the payment of any service charge on import of goods in the first and second schedules was considered, The service charge, therefore, was beyond that. Section 18 Review of the Customs Act, 1969 Section 1 of the Customs Act, 1969 famous high court advocate from Bisham lawyer