Law: Customs Act, 1969

Section: 83A,196,202A

Customs Act (IV of 1969)-- --Ss. 83-A, 196 & 202-A--S.R.O. 400(1)197, dated 31-05-1997--S.R.0.761(I)/2012, dated 21-06-2012--Consolidated fee, recovery of-- Petitioner company was aggrieved of show cause notice issued by authorities seeking recovery of 3% consolidated fee on annual deferred basis pursuant to clause 3 of S.R.O. 400(1)197, dated 31-05-1997-- Plea raised by petitioner was that it was entitled to the benefit of amnesty scheme under S.R.O. 761(I)/2012, dated 21-06-2012-- Validity--Notification which conferred a benefit could operate retrospectively while it was otherwise when a notification had impaired an existing vested right or imposed liability or obligations--Petitioner had paid principal amount adjudged pursuant to the show cause notice and was entitled to the benefit of remissions as described under the notification--Refusal on the part of authorities to extend the benefit of notification was arbitrary and illegal--Benefit of notification was only to the extent of principal amount paid by the petitioner before cut-off date, i.e., 30-6-2012--Constitutional petition was allowed accordingly. Messrs Army Welfare Sugar Mills Ltd. and others v. Federation of Pakistan and others 1992 SCMR 1652; Anoud Power Generation Limited v. Federation of Pakistan and others PLD 2001 SC 340; Collector of Sales Tax and Central Excise, Lahore v. Messrs Fauji Sugar Mills, Sheikhupura 2007 PTD 2598; CIT Central Zone, Lahore v. National Security Insurance Co. Ltd. Lahore 2001 PTD 814; Messrs Kamalia Sugar Mills Ltd., Kamalia v. Superintendent, Intelligence and Investigation (Customs and Central Excise), Regional Office Lahore and .another 2002 PTD 632 and Messrs UDL Industries Ltd., Karachi v. Collector of Customs (Appraisement), Karachi and 4 others 2005 PTD 940 rel. JUDGMENT ATHAR MINALLAH, J.--The petitioner has invoked the jurisdiction of this Court under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (hereinafter referred to as the Constitution) and is aggrieved on account of the refusal on the part of the respondents to extend the benefit under S.R.O. 761(I)/2012 dated 21- Jun-2012 (hereinafter referred to as the Notification). 2.…

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