IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Reve

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IMTIAZ TEXTILE BARA, DISTRICT KHYBER VS The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S. 30---Sales Tax Act (VII of 1990), Sixth Schedule, Entry No. 151, first proviso [as amended vide Finance Act, 2024]---Amendment in law---Applicable retrospectively---Goods imported by registered persons having business activities in erstwhile FATA ('importers')---Post-dated cheque as a security instrument to be provided by importers---Post-dated cheque as, a security instrument substituted by pay-order vide amendment---Whether the goods which were already imported by the petitioners before the said amendment, and said goods had reached territorial water of Pakistan would be subject to the new mechanism /amendment and the petitioners would be required to provide pay order instead of post-dated cheque for release of the said goods or the said goods would be released on payment of post-dated cheque?---Plea of the respondents / department was that S. 30 of the Customs Act, 1969 envisages for determination of the rate of duty on the day when the goods declaration is manifested---Validity---Said assertion is out of context because the present cases do not deal with any change in the rate of duty---Rate of duty is always provided in the charging section and the impugned amendment has neither affected any charging or even machinery provision of the Sales Tax Act, 1990, therefore, S. 30 of the Customs Tax Act, 1969, even otherwise has no application to the present cases---However, whether the goods of any of the petitioners have been manifested or otherwise, or the goods have reached the territorial water of Pakistan before 1st July, 2024, cannot be determined by the High Court ; so the matter is left to the respective Collectorate of the respondents to determine the same---Thus, High Court held / declare that the amendment made in Entry No. 151 through Finance Act, 2024 would not be applicable to those imports of the petitioners whereby they had imported their input/goods which had reached the territorial water of Pakistan/the goods were manifested prior to 1st July, 2024---Constitutional petitions were allowed accordingly.

IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S — 2025 PTD 301 PESHAWAR-HIGH-COURT

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