P.M. INTERNATIONAL versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE
The scope of the imposition of customs duty under section 18 of the Customs Act, 1969, the approval of exemption from customs duty, Article 77 exemption and deduction of taxability and payment of customs duty, section 18, 19 of Pakistan. Nor can it be collected. Under the authority of law and the same was added to Article 77 of the Constitution of Parliament Act, which included the ordinance issued by the President's Customs Act 1969, it was a taxing law and its charging under Article 18 Were given. The waiver provisions contained in section 19 were to be considered in favor of the government while the imposition of tax or duty was a legislative power which could not be entrusted to the subsidiary authority. Power can be assigned to a subordinate authority to exempt from taxing or imposing duty, and payment was to be made by the executive authority when payment of tax was made by the legislature, Not only the waiver of the exemption but the approval of the waiver under Section 19 of the Payment Customs Act, 1969 also did not have the effect of changing the revenue. Of duty under section 18 of the Act, but the only legal effect was that the duty to pay the duty collected under section 18 on the importation of goods was to be abolished to the extent of section 18 and 19 of customs duty. Should. The Act, 1969, operated freely and the exercise of powers under section 19 was exclusive and exclusive of jurisdiction, therefore, it could not have the effect of repealing the statutory provisions contained in section 18 of the Customs Act 1969 Charge was created under The Constitution itself
Related judgments — Peshawar High Court NWFP, 2013
