Law: Customs Act, 1969

Section: 19(3),79(3),82

Customs Act (IV of 1969)- -Ss. 19(3) & 82-Notification S.R.O. No.487(I)/94, dated 9-6-1994- Recovery of customs duty-Doctrine of "promissory estoppel"- Applicability-Notice for recovery of customs duty was given to petitioner company who imported ships but subsequently, the same was broken-up-Validity-Concession was subject to condition that if ship was subsequently to be broken by importer, concession/exemption would stand' withdrawn and person importing ship would be liable to pay duties and taxes at the rate as applicable at the time at which ship in question was imported-Petitioner did not have any vested right created in its favour and principle of promissory estoppel was also not available to petitioner in view of S. 19(3) of Customs Act, 1969 which provided that "no benefit/vested right/exemption could be claimed by a person "on basis of doctrine of promissory estoppel-Concession granted by government functionaries ceased to take effect as imported ship was subsequently broken-up-Provisions of Notification S.R.O. No.487(I)/94 was squarely applicable to petitioner who was liable to pay due duties and taxes-Constitutional petition was dismissed accordingly. Messrs Gadoon Textile Mills and 814 others v. WAPDA and others 1997 SCMR 641; Collector of Central Excise and Land Customs and 3 others v. Azizuddin Industries Ltd., Chittagong PLD 1970 SC 439; Raja Industries (Pvt.) Ltd. through General Manager v. Central Board of Revenue, Government of Pakistan, Islamabad through Chairman and 4 others 1996 MLD 980; Messrs M. Afzal and Sons and 2 others v. Federal Government of Pakistan, Islamabad through Secretary, Finance and another PLD 1978 Lah. 468 distinguished. THIS JUDGMENT DELIVERED BY: IRFAN SAADAT KHAN, JUSTICE:--------------- The instant petition has been filed with the following prayers:- 1. That the demand made by Respondents Nos. 1 and 2 be declared null and void ab initio and the respondents Nos. 1 and 2 be directed to clear the said ship in accordance with the Exemption Notifications (as defined above) and the Respondent No. 3 directed to issue a Deletion Certificate to the Petitioner accordingly. 2. In the alternative, the Respondents Nos.1 and 2…