This writ petition is directed against the levy of 2% service charges under section 18-B of the Customs Act, 1969 vide S.R.O. No, 1198(1)/1996, dated 22-10-1996. The vires of the notification under reference and the levy of service charges were put to challenge through various writ petitions in the Sindh High Court, Karachi as well as before this Court. The matter was finally decided by the apex Court vide its judgment in Civil Appeal No,586 of 1997 and other connected appeals titled Collector of Customs and others v. Shiekh Spinning Mills (1999 SCM R 1402). The Hon'ble'Supreme Court of Pakistan has declared the S.R.O. No, 1198(1)/1996, dated 22-10-1996 as ultra vires and struck down the same.
2. The present writ petition is also decided in terms of the judgment of Supreme Court of Pakistan.
Accordingly the writ petition succeeds.