International Cement Traders (Pvt) Ltd v. Prime Minister And 30 Others – sllr 2009 volume 1 page 163

In the case between International Cement Traders (Pvt) Ltd and the Prime Minister and others, the court addressed whether an order imposing a reduced import duty on cement of Indian origin and a higher duty on cement from other countries was arbitrary, ultra vires, or beyond the Minister’s delegated authority under the Revenue Protection Act, No. 19 of 1962. It was held that such delegated legislative action, if exercised within statutory limits and absent mala fides, is insulated from judicial intervention. The court also determined that claims for refund of excess customs duty must proceed under Section 18 of the Customs Ordinance, rendering alternative avenues such as writ proceedings unavailable. The decision reaffirmed the principle that discretionary powers exercised in good faith wi