| Citation(s) |
|---|
| 1993 SLG 315 1993 SLD 315 = 1993 PLD 132 1993 PTCL 519 |
Supreme Court of Pakistan
Civil Appeals Nos. 441-K to 462-K of 1990, decision dated:9-10-1991 (On appeal from the judgments dated 11-2-1988
NASIM HASAN SHAH, ZAFAR HUSSAIN MIRZA, SAAD SAOOD, JAN, NAJMUDDIN AND SAJJAD ALI SHAH, JJ
Ch. Ijaz Ahmad, Dy. A.G. and Ikrarn Ahmad Ansart Standing Counsel instructed by S.M.Abbas, Advocate-on-Record for Appellants (in all Appeals).Jan Muhammad Dawood and A.R. Akhtar, Advocates Supreme Court instructed by A. Aziz Dastgir, Advocate-on-Record
Civil Appeals Nos. 441-K to 462-K of 1990, decision dated:9-10-1991 (On appeal from the judgments dated 11-2-1988
NASIM HASAN SHAH, ZAFAR HUSSAIN MIRZA, SAAD SAOOD, JAN, NAJMUDDIN AND SAJJAD ALI SHAH, JJ
Ch. Ijaz Ahmad, Dy. A.G. and Ikrarn Ahmad Ansart Standing Counsel instructed by S.M.Abbas, Advocate-on-Record for Appellants (in all Appeals).Jan Muhammad Dawood and A.R. Akhtar, Advocates Supreme Court instructed by A. Aziz Dastgir, Advocate-on-Record
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and othersvsMessrs PESTICIDE AIR SERVICES LTD. and others
Law: Customs Act, 1969
Section: 31,31A
Customs Act (IV of 1969)------ Ss. 31 & 31-A --- Provisions of S.31-A are intended to eclipse the of Supreme Court in Al-Samrez Enterprises v. Federation of Pakistan 1986 SCMR 1917---Quantum of duty payable having stood crystallized as soon Bins of Entry were presented, these were past and closed transactions and as such were not affected by S.31 -A.AI-Samrez Enterprise's case 1986 SCMR 1917 and Civil Appeals Nos.915-K to 018-K of 1990 ref.Per Naimuddin, J. Contm-Al-Samrez Enterprise's case 1986 SCMR 1917 and Civil Appeals Nos.915-K to 918-K of 1990 ref.JUDGMENT SAAD SAOOD JAN, J.--These are 22 connected appeals by special leave from two separate judgments dated 11-2-1988 of the Sindh High Court whereby the Constitutional petitions preferred by the respondents were allowed. As the questions of law arising in the appeals are the same, these have been heard together. 2. By a notification issued on 17-4-1986 under section 19, Customs Act, the cutoms duty on palm oil was reduced by the Federal Govemjnent to Rs.2,350 per metric tonne and complete exemption was granted in respect of soyabean oil. By another notification issued on 17-&1986 the exemption in respect of soyabean oil was partially withdrawn and it was subjected to customs duty at a rate of Rs.2,350 per metric tonne. Similarly by another notification issued on 22-8-1986 the exemption in respect of palm oil was also modified and the rate of duty was raised to Rs.5,350 per metric tonne. 3. The respondents in Civil Appeals Nos.441-K to 460-K and 462-K imported palm oil in Pakistan. They entered into contracts with foreign suppliers and except the respondent in Civil Appeal No.453-K opened letters of credit prior to 22-8-1986. However, the shipments of the palm oil arrived in Pakistan after 22-8-1986. The respondent in Civil Appeal No.453-K entered into a contract with the foreign supplier before 22-8-1986 but opened the letter of credit subsequent to that date. The respondent in Civil Appeal No.461-K was an importer of soyabean oil. It entered into a contract with the foreign supplier and opened the letter of credit in March, 1986 but the shipment arrived at Karachi on…