Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)--S.19---Where a particular article was exempted from payment of customs duty under S.19, which exemption was later withdrawn, the benefit of exemption was available only in respect of those goods which were imported between the date the exemption was granted and the date it was withdrawn, provided the bill of entry had been filed with the Customs before the date of, exemption was withdrawn. Federation of Pakistan v. M. Afzal & Sons and others (CA. 210 to 215 of 1977), decided on 29-8-1991 fol. Ali Samrez's case 1986 SCMR 1917 modified. ORDER RUSTAM S. SIDHWA, J.---This judgment will dispose of the above three appeals preferred by the Federation of Pakistan and others, appellants, against the consolidated judgment of a learned Single Judge of the Lahore f''. High Court dated 6-2-1980 accepting the. three writ petitions filed by each of r. the respondents. 2. Leave was granted in these three appeals as leave had already been granted in Federation of Pakistan v. M/s. M. Afzal & Sons and others connected petitions (C.P. Nos. 138-R to 143-R of 1977) where the question of law involved was identical to that raised in the present cases. 3. Ch. Muhammad Farooq, Deputy Attorney-General, appears for the appellants in all-the three appeals. He submits that the Karachi Bench of the Supreme Court has already heard the connected appeals and has reserved judgment. He submits that whatever is the decision in those cases, the same shall be binding in the present appeals. 4. Nobody appears on behalf of the respondents. 5.The decision in the case of Federation of Pakistan v. M. Afzal & Sons and others connectedly appeals (CA. 210 to 215 of 1977) was delivered by a Bench of five Judges of this Court on 29-8-1991. In terms of the decisions in these appeals it was held that where a particular article was exempted from payment of customs duty under section 19 of the Customs Act, 1969, which exemption was later withdrawn, the benefit of exemption was available only in respect of those goods-which were imported between the date the exemption was granted and the date it was withdrawn, provided the bills of entry had been filed with the Customs before…

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