KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Malik Gaddi on Monday reserved judgment in dozens of petitions seeking return of amounts collected as Regulatory Duty.

The bench heard the counsel from both sides at length. The counsel for petitioners including one from Franklin Law Associates submitted that a division bench of SHC has declared the regulatory duty as ultra vires and also ordered refund of the amount charged under the head. The said decision was also up held by the Supreme Court of Pakistan. They further contended that in order to deprive the petitioners/importer from refund the Minister Incharge of Finance ordered amendment in law and a sub section 2 was added to the section 221 of the Customs Act which was enforced retrospectively.

The counsel maintained that no law can be enforced retrospectively as held by the apex court in many of its decisions.

The bench after hearing the government side including counsel for FBR reserved the judgment.