Law: Customs Act, 1969

Section: 19,32(3A),53,148,182,196

Law: Sales Tax Act, 1990

Section: 3(1)(b),31(b),33(5)

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Law: Income Tax Ordinance, 2001

Section: 148,182*1)(15)

(a) Customs Act (IV of 1969)----Ss.19, 32(3A) & 196---Notification SRO No.499 (I)/2013 dated 12-06-2013---Exemption, entitlement of---Dispute was with regard to seeking exemption from duty and taxes under notification SRO No.499(I)/2013 dated 12-06-2013, for import of Hybrid Electric Vehicles (HEVs)---Validity---Vehicles imported by respondents were having engine capacity less than 1800cc---Phrase used in notification SRO No.499(I)/2013 dated 12-06-2013, was withholding tax on import of Hybrid vehicles with the specification of PCT Code No.87.03 and term Hybrid Electric Vehicles (HEVs) was neither particularized as fully or Semi Hybrid and similarly used or new at the time of issuance of SRO in question---Provisions of notification SRO No.499(I)/2013 dated 12-06-2013, were beneficial, where it allowed exemption in leviable duty and taxes @ 50% on import of Hybrid Electric Vehicles (HEVs) and it could not be interpreted for addition of old or new , fully or semi ---Customs Appellate Tribunal rightly set at naught findings of fora below and allowed appeals filed by importers--- Reference was dismissed in circumstances. Muhammad Hanif Abbasi v. Imran Khan Niazi and others PLD 2018 SC 189 and Hashwani Hotel Ltd. v. Federation of Pakistan PLD 1997 SC 315 rel. (b) Interpretation of statutes------Literal or grammatical rule---Applicability---Words used in text are to be given or interpreted in their natural or ordinary meaning---After interpretation, if meaning is completely clear and unambiguous then effect has to be given to a provision of a statute regardless of what may be the consequences---While interpreting Standing Regulatory Order or law or any clause of it, only plain meaning has to be construed without adding any meaning not mentioned therein because addition or subtraction or interpreting it otherwise would negate spirit of law and if it is allowed then every authority, official or officer may interpret any clause of law as per his own philosophy which is neither permissible nor lawful. (c) Interpretation of statutes--- ----Retrospective effect---Principle---Notification which confers a benefit or right to a person can be given retrospective…

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