Law: Customs Act, 1969

Section: 30,31A

Law: Constitution of Pakistan, 1973

Section: 73

(a) Customs Act (IV of 1969)--- ----S. 31-A---Constitution of Pakistan (1973), Art. 73---Provisions of S. 31-A, Customs Act, 1969 were not violative of Art. 73 of the Constitution of Pakistan. (b) Customs Act (IV of 1969)--S. 30---Date for determination of value and rate of import duty---Date of issuance of an import licence or the factum of issuing of an import licence would have no nexus with the rate of customs duty payable on the goods imported as Government while issuing an import licence does not make any representation, that it will not impose new customs duty or will not increase the rate of it if already imposed. Section 30 of the Customs Act 1969 provides dates on the basis of which the value and the rate of duty are to be determined, which inter alia provides that in case of goods cleared for home consumption under section 79, the value of the imported goods and rate of duty shall be, on the basis of date on which a bill of entry is presented under that section. The importers having been charged customs duty as aforesaid then could not have any legitimate grievance to agitate. The date of issuance of an import licence or the factum of issuing of an import licence has not nexus with the rate of customs duty payable on the goods imported, as the State while issuing an import licence does not make any representation, that it will not impose new customs duty or will not increase the rate of it if already imposed. (c) Customs Act (IV of 1969)--- ---Ss. 31-A & 30---Any amount of duty which became payable in consequence of withdrawal of a concession from duty, even though such withdrawal took place after the conclusion of a contract for the sale of goods or opening of a letter of credit, would be payable in terms of S. 30 with reference to the date of filing of the Bill of Entry. Main Nazir Sons Industries Ltd. and another v. Government of Pakistan 1992 SCMR 883 ref. (d) Customs Act (IV of 1969)-- ----Ss. 30 & 31-A---Withdrawal of exemption---Doctrine of promissory estoppel cannot be invoked in case of withdrawal of exemption from payment of customs duty. Main Nazir Sons Industries Ltd. and another v. Government of Pakistan 1992 SCMR 883 ref.…

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