Law: Customs Act, 1969

Section: 18(1),19,20,23,196,196(5),202

Customs Act (IV of 1969)- -Ss.19, 20 & 196----S.R.O. No. 601(I)/83 dated 11-6-1983-S.R.O. No.434(I)/2001 dated 16-6-2001-Reference-Exemption from customs duty-Explanatory note-Federal Board of Revenue-Jurisdiction- Dispute was with regard to denied, of concessions provided to importers in customs duty, on the basis of explanatory notes/interpretation made by Federal Board of Revenue regarding Exemption Notifications- Validity-Merely for the reasons that an importer was provided a relief or concession under one regime could not make him non-suited for another-Importer was eligible and could validly take benefit of special exemptions notwithstanding that it was also eligible for a concessionary treatment under different notifications-Federal Board of Revenue had no legal standing to add explanatory notes or to plainly interpret exemption notifications once those were issued and rights of parties had been created from the general reading of the notifications- Reference was allowed in circumstances. Government of Pakistan v. Saif Textile Mills 2003 PTD 355; Central Insurance Co. v. Central Board of Revenue 1993 SCMR 1232 and Ravi Spinning Ltd. v. Collector of Customs 1999 PTD 1078 rel. THIS JUDGMENT DELIVERED BY: ZULFIQAR AHMAD KHAN, JUSTICE:--------- By this common judgment we intend to dispose of SP.C.R.As Nos. 283/2011 and 284/2011. The aggrieved Applicant has proposed the following identical questions of law in both the references for the opinion of the Court. a. Whether on the facts and circumstances of the case, the consignments imported by the Applicant for the purpose of the project of Sui Northern Gas Pipelines Limited (SNGPL) were entitled to exemption from customs duty under Special Exemption Order No. 43/2001? b. Whether the learned Tribunal and the Collector below erred in law in assuming that the letter/clarification dated 18.09.2002 issued by the Central Board of Revenue was binding on them? 2. During years 2000-2001 Suit Northern Gas Pipeline Limited (SNGPL), a Pakistan government owned company, initiated a program namely Infrastructure Rehabilitation and Expansion Project Phase-I and II (the project) for which it needed a substantial quantity…

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