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MESSRS PAK OCEAN versus GOVERNMENT OF PAKISTAN

Customs Act 1969 Section 18 (2) and 19 Section RO 702 (I) / 90, Directive 1 7 1990 Section R 588 (I) / 91 Section R 585 (I) / 91, Dated 27 6 1991 Constitution of Pakistan (1973) ), Arts 2A, 4, 18, 25 and 199 Constitutional subjugation imposing regulatory duty on the import of steel scrap, while excluding the import of scrap in sliced and bundled forms, on sliced and bundled steel scrap. Such a change in the duty structure was implemented without proper classification and justification for the reduction in customs duty rates, leaving the duty intact on the import of scrap in loose form. In loose form the scrap of its accuracy was imported by small traders and people who did not have furnace facilities, while scrap scraps and bundle scrap were mainly imported by large investors and they People who supported furnaces and products, belts, scraped and bundled in shape and loose form, so there was no such thing as a difference in the duty structure on the import of scrap in any form before defect. was not. Not if the Information Sections R-584 (I) / 91 and 585 (I) / 91, dated 27 6 1991, the Government categorizes the import of scrap in bundle and sliced form in the same category and any suitable import of scrap. Failed to define base In the second category, such action was gross discrimination against small investors / importers and unfairly benefited large investors and investors in the absence of appropriate material to justify the change in the duty structure. , The conduct of the applicants was illogical and such practice abated list of advocates from Tall lawyer