Law: Customs Act, 1969

Section: 31

(a) Customs Act (IV of-1969)--- ----S.31-A---Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted to consider the effect of S.31-A. (b) Customs Act (IV of 1969)--- ----S.31-A---.Provision of S.31-A, Customs Act, 1969 has not effectively nullified the dictum laid down in the case of Al-Samrez Enterprise v. Federation of Pakistan 1986 SCMR 1917. Al-Samrez Enterprise v. Federation of Pakistan 1986 SCMR 1917 ref. (c) Customs Act (IV of 1969)--S.21---Section 21 authorises the clearance of goods without immediate payment of customs duties chargeable on the goods so that the payment is deferred---Provision of S.21 at the highest authorises the delivery of goods imported without payment of whole or any part of the Customs duties chargeable thereon on the principle that the goods are intended to be used, inter alia, in the manufacture of the prescribed goods---Nothing in S.21 existed having the effect of exempting the payment of Customs duty for all times in the sense of discharging the liability for the payment of Customs duty. (d) Customs Act (IV of 1969)--- ----S.21(b)---Benefit extended under S.21(b) is a concession and not an exemption. (e) Words and phrases--- ---------Concession"---Meaning. The word `concession' means: A grant, ordinarily applied to the grant of specific privileges by a Government; e.g. French and Spanish grants in Louisiana. A voluntary grant, or a yielding to a claim or demand; rebate; abatement. Something granted by a Government or controlling authority, such as a land tract or franchise, to be used for a specific purpose. A grant by government of a right or privilege, or of land. Black's Law Dictionary, Fifth Edn. The American Heritage Dictionary of the English Language and The Shorter Oxford English Dictionary , Vol. I ref. (f) Customs Act (IV of 1969)--- ----Ss.21, 30 & 31-A---C.B.R. Notification No.S.R.O. 605(1)/83, dated 11th June, 1983---Concession extended under S.21 on the basis of which contract was entered into, created no vested rights so, as to deprive the competent Authority from rescinding such a special order---No vested right thus would accrue in favour of importer to refuse payment of duty subsequently…

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