Section 18 (2) and 19 exempt the payment of customs duty on the importation of man-made fibers, imposing a regulatory duty on such fibers under the provisions of Section 19, Customs Act, 1969, which had broad powers over customs duty. Payment is exempt. Compensation for any goods imported or exported from Pakistan, subject to such terms, limitations or restrictions as it deems fit by its issued notification, however, the exemption is subject to customs duty only. Only applicable relevant times may be given at the relevant time under the provisions of Section 19 (l), Customs Act, 1969, which cannot be extended after the issuance of such notification. After the government imposes regulatory duty on man-made fibers, payment will be allowed after notification of the date issued. Customs duty will be correct. Respondent is allowed to receive such duty on goods imported by the applicants
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