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EJAZ SHAFI versus FEDERATION OF PAKISTAN


Customs Act 1969 Section 18B [as amended by the Tax Adjustment Ordinance (LXXXX of 1996)] Constitution of Pakistan (1973), Article 199 and the Fourth Schedule to the Constitution Petitioner v. S: 18B, Customs Act, 1969 The requirement was that the service charge be referenced. Section 18B, Customs Act, 1969, can only be operated as a fee which cannot be charged because no equal service was provided to the applicants by the respondents nor was the service charge stated. Customs is duty and cannot be imposed. The procedure of the Customs Act, 1969, under any of the entries referred to in the Fourth Schedule of the Constitution of Pakistan (1973), despite the fact that the imports were marked as service charge in Section 18B of the Customs Act, 1969 ? At the time of import, the goods were charged, in fact, customs duty should be charged in addition to the usual customs duty on the import of the goods. The service charge was applied to the goods which were classified as goods which were customs. The Act, set forth in the First Schedule of 1969 and subject to advance inspection of goods, allowed federal legislators the authority to legislate in relation to matters involving various entries in the Federal Legislature List. And is on the list of accompanying legislators. The Fourth Schedule of the Constitution of Pakistan (1973) Section 18B of the Customs Act, 1969, in the circumstances, was neither inappropriate nor irrelevant to the Constitution of Pakistan (1973).

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