Law: Customs Act, 1969

Section: 31

(a) Customs Act (IV of 1969)--S.31-A---SR0.520(1)/86 dated 29-5-1986---SRO(1)/88 dated 26-6-1988--­. Exemption from payment of sales tax---Earlier notification was withdrawn by subsequent notification---Effect---Petitioners acting upon earlier notification exempting them from sales tax had opened letters of credit and imported goods in question---Petitioners were entitled to avail benefit under the earlier notification notwithstanding its suppression by subsequent notification, for vested right had been acquired by them---Provision of S.31-A, Customs Act, 1969, could not be pressed into service for nullifying the effect of exemption granted by an earlier notification. Al-Samreze Enterprises's case 1986 SCMR 1917; Muhammad Abdullah v. Government of Pakistan and others PLD 1992 Kar. 266; Crescent Pak. Industries (Pvt.) Limited v. Central Board of Revenue 1990 PTD 29 and Edulji Dinshaw Limited v. Income-tax Officer PLD 1990 SC 399 rel. (b) Constitution of Pakistan (1973)--- ----Art.199---Constitutional petition---Alternate remedies being available were not availed of before filing Constitutional petition---Effect---Dispute between parties being fiscal dispute, aggrieved party could directly approach superior Courts by invoking Constitutional jurisdiction. ORDER MAMOON KAZI, J.---The petitioners had entered, into a contract on 7-7-1987 with a foreign supplier for import of dump trucks to be used in their cement industries. In consequence thereof six units of Komatsu dump trucks arrived at Karachi per s.s. Chitral vide IGM No.1341/88 dated 21-5-1988. After arrival of the said goods, the petitioners, filed Bill of Entry for bond with respondent No. 1 and thereafter, the said goods were placed in a bonded warehouse. It is pertinent to point out that when the Letter of Credit was opened by the petitioners, the said goods were exempted from payment of sales tax vide Notification, S.R.O. 530(1)/86 dated 29-5-1986. „ The petitioners got the said goods released from the bonded warehouse on 16-1-1989 when the said Notification had been superseded by another Notification, SRO 500(1)/88 dated 26-6-1988 which had then excluded dump trucks from its purview. When the goods…

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