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MOLASSES TRADING AND EXPORT CO. (PVT.) LIMITED versus GOVERNMENT OF PAKISTAN AND OTHERS

After obtaining the import license of Articles 18 and 31 of the Constitution of Pakistan (1973), Arts 199, 18 and 23 Constitutional Applicants, who were trade importers, orders for importing 2300 metric tons of edible oil from abroad were issued in 2000. Edible oil was on the free list under import policy order at 24 3 1986 for 3 metric tons and 1 on 1986 for the remaining 300 metric tons and customs duty was not imposed before the shipment arrived. The port, the authorities imposed disciplinary duty at the rate of Rs 3,000 per metric ton on the said oil and subsequently, through notification, the duty rate was reduced to Rs 2350 per metric ton, which was questioned along with the duty. It was claimed that this tax was impacted by Articles 18 and 23 of the Constitution and that in the new market conditions of imported commodity Q the applicant had failed to shift the tax burden to the consumers. Therefore, the question arose as to whether the burden of applicant's ineligible customs duty was sufficient to confiscate the tax in nature, not just due to market conditions and not further government-imposed sanctions. ? According to the Regulatory Duty imposed under Section 18 (2), Customs Act, 1969, the authority to assign powers to the administration was not made a jurisdiction in favor of the applicant who was exempt from such duty. Before contracting duty. The imposition of additional customs duties in the context of the volatility market was also sometimes applied to protect the domestic industry against the free movement of foreign goods, in the event of a potentially minor loss of applicants in the import goods market. Can be understood This kind list of supreme court advocates from Darya Khan lawyer