Law: Customs Act, 1969

Section: 19

[Customs Act (IV of 1969)]----Ss. 19(3) [as inserted by Customs (Amendment) Ordinance (XLVIII of 2002) w.e.f 7-6-2002], 30 & 31-A---Protection of Economic Reforms Act (XII of 1992), S.6---S.R.0.369(I)/2000, dated 17-6-2000---S.R.0. 439(I)/2001, dated 18-6-2001---Polyester Staple Fibre Manufacturing Plant, import of---First unit of such plant arrived in Pakistan in May, 2001 an basis of Bill of Entry dated 10-5-2001---Bill of Entry for second unit of such plant filed after 19-6-2001---S. R. 0. 369(I)/2000, dated 17-6-2000 exempting such plant from customs-duty was amended subsequently vide S.R.0. 439(I)/2001, dated 18-6-2001---Demand of customs-duty @ 5% ad Valorem on import of such second unit of plant under S. R. 0. 439(I)/2001---Plea of importer was that second unit being part of one plant was in continuation of first unit, thus second unit was entitled to complete exemption from customs-duty under S.R.0. 369(I)/2000---Validity---Such second unit for being a separate plant could not be regarded as spare parts being imported for use in first imported unit already installed---Import of complete plant in one or successive shipments and its arrival in different lots and at different times would be irrelevant for such S. R. Os.---Shipment of complete unit in different lats would not and could not mean nor did such S.R.0s. require that such shipments be treated or regarded as one composite whole---Both such imported units would be treated and dealt with separately on basis of law applicable at time of filing of Bill of Entry for each unit---Provisions of subsection (3) inserted in S.19 of Customs Act, 1969 w.e.f.7-6-2002 would not take away benefit accrued to an importer having filed Bill of Entry prior to such date, thus, same would not apply in relation to bath such units---S.R.0. 369(I)/2000 for not having a specific term of its duration was not covered by S.6 of Protection of Economic Reforms Act, 1992, thus, protection and benefit provided thereunder would not apply to such S.R.0.---S.R.O. 439(I)/2001 was in force when Bill of Entry for second unit was fled, thus, importer would be entitled to exemption in respect of second unit in terms thereof and not…

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