Law: Customs Act, 1969

Section: 18,19,30,79

Law: General Clauses Act, 1897

Section: 21

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Constitution of Pakistan (1973)-----Art. 185(3)--Notification No. S.R.O. 372(1)/72, dated 8-6-1972-­Customs Act (IV of 1969), S. 19--Leave to appeal granted to examine whether High Court was right in reaching conclusion that no authentic document was produced to establish that in fact a binding contract had taken place between foreign principals and petitioners before issue of impugned notification, on 11-6-1977. (b) Customs Act (IV of 1969)-----Ss. 18, 19, 30 & 79--Notification No. S.R.O. 372(1)/72, dated 8-6-1972--Notification No. S.R.O. 499(I)/77, dated 11-6-1977--Tariff Act (XXXII of 1934) S. 5--General Clauses Act (X of 1897), Ss. 6 & 21--Scope of Ss. 18 19, Customs Act, 1969--Exemption from customs duty--Notification of 8-6-1972 exempting certain goods from "so much of customs duties liveable thereon as was in excess of 20% ad valorem" amended by Notification No. S.R.O. 499(I)/77, dated 11-6-1977 raising Custom duty on ceiling fan from 20% to 25% and imposing condition that exemption would only be available to goods imported against an industrial licence--Importer on faith of earlier Notification purchasing goods from foreign Company and contract confirmed in writing on 7-6-1977-­Commercial Import Licence issued to appellant on 10-6-1977 on payment of prescribed fee--Vested right of importer to then existing notification, dated 8-6-1972 granting exemption in customs duty, held, could not be taken away and destroyed by modification of earlier notification on ground that under S. 21, General Clauses Act, Government could exercise power of modification. In the instant case, the question for consideration was whether the impugned notification having been issued after the contract between the imported appellants and Exporter, could be given retrospective effect and enhanced customs duty and sales tax on goods booked before the said notification could be legally demanded. The effect of exemption from the payment of a tax or duty levied by a fiscal statute in exercise of statutory power must be understood for a proper appreciation of the controversy in the given case. The concept of exemption presupposes a liability and is a grant of immunity from…

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