Law: Customs Act, 1969

Section: 18

[Customs Act (IV of 1969)]......Section 18(2)--Notification No. SR0.645(1)/85, dated 1-7-1985 and Noti­fication dated 17-4-1986--Customs duty--Subsequent imposition of such duty--Retrospectivity--Exemption or concession--Subsequent notification withdrawing exemption not to operate retrospectively--When any exemption or concession in respect of payment of any tax or duty is granted, a subsequent notification levying tax, held, would not operate retrospectively so as to destroy any vested rights already created by virtue of such concession when effect of subsequent notification was to expose a person to an unforeseen loss in business transaction--Petitioners/importers already opening letters of credits on basis of concessions earlier enjoyed by them--Duty imposed by subsequent notification or in excess of one already imposed was without lawful authority. Al-Samrez Enterprises v. The Federation of Pakistan 1986 S C M R 1917, Collector of Central Excise and Land Customs v. Azizuddin Industries Ltd. Chittagong P L D 1979 S C 439, Associated Trading Co. Ltd. v. The Central Board of Revenue Government of Pakistan and 2 others P L D 1987 Kar. 63 and Nishat Mills Ltd. v. Central Board of Revenue 1985 C L C 2754 rel. ORDER MAMOON KAZI, J.--The petitioner in ail these petitions except (in C.P.No.D-1039/1986 and C.P.No.D-666/1986) had imported a large consignment of Soyabean Oil into Pakistan after obtaining an import licence for the same. There was no customs duty leviable on Soyabean Oil at the time, according to Heading No.15.07 of the Pakistan Custom Tariff 1985-86. However, subsequent to the opening of the letter of credit by the petitioner and shipment of the imported goods by the foreign suppliers, by means of a Notification, dated 7-4-1986, purportedly issued under section 18(2) of the Customs Act, 1969, the Notification No. SRO/645(1)/85, dated the first July, 1985 was amended and in the table a new Heading, namely 15.07 A was inserted, according to which a duty of Rs.3,000 per ton was imposed on Soyabean oil. Subsequently by another Notification, dated 17-4-1986, the rate of the custom duty was reduced to Rs.2,350 per metric ton. The petitioner, consequently, is…

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