SULTAN CHEMICAL INDUSTRIES versus GOVERNMENT OF PAKISTAN
Article 31A of the Customs Act 1969 [as incorporated in the Finance Act (VII of 1988)] Constitution of Pakistan (1973), Article 199 Customs duty was not payable on certain goods when the importer opened the letter of credit and Had a contract to buy. Prior to the importation of goods, section 31A was included in the Customs Act, which is valid with customary effect produced by the customs authority and thus the goods imported by the importer were made under the customs duty of section 31A. , Was attacked for carrying the Customs Act. Importers have obtained the right to import goods without customs duty, the Legislature has passed an Act in the Customs Act, including section AA, to show that it can be mobilized with the former effect. Nothing was brought to the effect that the relevant Act could not be passed by Parliament or that it was not capable of enforcing the law, nor was this section in any way a violation of the fundamental vein. hts
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