Law: Customs Act, 1969

Section: clauses14and14A ofsection156(I),181,196

(a) Notification--- ----Retrospective effect---Principle---Notification which confers a benefit or right to a person can be given retrospective effect, whereas the notification which disturbs or impairs a vested right of a person or creates new liability cannot be applied retrospectively in absence of legal sanction to such effect. Collector of Customs, Lahore and others v. Mrs. Shahida Anwar 2012 SCMR 1698 rel. (b) Customs Act (IV of 1969)--- ----Ss.181 & 196---Notification S.R.O. 794(I)/2011, dated 25-8-2011---Confiscation of goods---Old and used spare parts---Retrospective effect of notification---Goods imported were used circuit breakers and adjudication officer confiscated the same and also imposed fine on the ground that importer had deliberately imported banned items---Collector (Appeals) extended benefit of Notification S.R.O. 794(I)/ 2011, dated 25-8-2011, to importer and ordered release of goods subject to payment of fine equal to 20% of the value but appellate Tribunal set aside the order passed by Collector (Appeals)---Validity---Notification S.R.O. 794(I)/2011, dated 25-8-2011, was a beneficial notification whereby it had allowed redemption of confiscated goods on payment of fine, therefore, it could be given retrospective effect as the case of importer was pending at appellate stage---Collector (Appeals) had correctly allowed benefit of the notification to importer---Provision of notification S.R.O. 794(I)/2011, dated 25-8-2011, was applicable on old and used spare parts for use in second hand plant and machinery used in manufacturing of goods---Benefit was on parts which were used in machinery and which in turn was used in manufacture of goods---No restriction was imposed that notification S.R.O. 794(I)/2011, dated 25-8-2011, was only applicable if such parts were imported by manufacturers for their machinery exclusively---Machinery was a freely importable item generally and could be imported by a manufacturer as well as by a commercial importer---High Court set aside the order passed by Appellate Tribunal---Reference was allowed in circumstances. Messrs Hashwani Hotels Limited v. Government of Pakistan and others 2007 PTD 1473; Messrs Army…

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