Law:

Section:

Customs Act (IV of 1969)--- ----S. 30---SRO No.1284(I)/90, dated 13.12.1990---Customs duty---Levy of--- Effective date of import--- Exemption--- Scope--- Imported consignment placed in ex-bond---Ex-bond bill of entry for consignment filed on 18.11.1990---Consignment ex-bond on 5.12.1990---Importer seeking exemption from customs duty under SRO No.1284(I)/90, dated 13.12.1990 which provided exemption on consignments to be imported on or after 1.12.1990---Question as to what was the effective date when the goods were imported in Pakistan for the purposes of claiming benefit under the SRO---Admittedly the consignments were unloaded at the port much before the date of SRO No.1284(I)/90, dated 13.12.1990 and merely because at the request of the importer , the goods were placed in ex-bond, benefit of any SRO could not be extended in view of clear language of the said SRO---Under the Customs Act, 1969 duties were levied the moment goods were imported into Pakistan---Ex-bond bill of entry was filed on 18.11.1990, before the issuance of notification of SRO and also before 1.12.1990, therefore, the importer could not claim benefit under the SRO---For claiming the benefit under SRO, the crucial date was the date when the bill of entry was submitted and not the date when the goods crossed Customs barriers---Importer was rightly denied the benefit of SRO---Appeal was dismissed accordingly. East and West Steamship Co. v. Collector of Customs PLD 1976 SC 618 and Pakistan Textile Mills Owners Association v. Administrator of Karachi PLD 1963 SC 137 ref. THIS JUDGMENT DELIVERED BY: KHILJI ARIF HUSSAIN, JUSTICE:----------------- This appeal, with leave of the Court, is directed against the judgment passed by the Lahore High Court whereby ICA filed by the appellant was dismissed while maintaining the judgment passed by the learned Judge-in-Chamber. 2. The facts, necessary for appreciating the controversy, are that the appellant imported textile spinning machinery under Import Licenses dated 28.01.1990 and 16.05.1990 for installation in its factory situated at Faisalabad Road, Sheikhupura. The ex-bond bill of entry was filed on 18.11.1990 claiming benefit of SRO No.530(I)/90, dated…

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