Law: Customs Act, 1969

Section: 18,30,31A

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)---Ss. 18, 30 & 31-A---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Exemption from customs duty on specified items imported into Pakistan---Rescission of notification of exemption---Importer having opened letter of credit on 30-5-1996 demanding benefit of exemption--­ Exemption from Customs duty and other sales tax was available to importers establishing industry in special zones provided letter of credit was opened up to 30-1-1995 i.e., four months before opening of letter of credit by petitioner---No vested right would, thus, accrue in favour of importer to refuse payment of duty subsequently upon rescission or revocation of exemption of such duty---Any amount of duty which had become payable in consequence of withdrawal of concession, even though such withdrawal had taken place after conclusion of contract for sale of goods or opening of letter of credit, would be payable in terms of S.30, Customs Act, 1969 with reference to date of filing of Bill of Entry---Customs Authorities had, thus, rightly, demanded customs duty and sales tax in accordance with law, rules and regulations, which were applicable on the date of filing of Bill of Entry---Such action having been taken with lawful authority would not warrant interference by High Court in exercise of its Constitutional jurisdiction. 1986 SCMR 1917; 1994 MLD 1136; 1992 SCMR 883; PLD 1997 SC 334 and Pakistan v. Salahuddin PLD 1991 SC 546 ref. (b) Customs Act (IV of 1969)--- ----Ss. 18, 30 & 31-A---Constitution of Pakistan (1973), Art. 199--­Constitutional petition---No cause of action had arisen in favour of petitioner within territorial jurisdiction of High Court---Just because petitioner had opened letter of credit within territorial jurisdiction of High Court would not invest such High Court with jurisdiction to entertain, hear and decide against such cause of action---Constitutional petition was not maintainable for want of territorial jurisdiction also. 1986 SCMR 1917 and 1994 MLD 1136; Mian Nazir & Sons Industries v. Government of Pakistan 1992 SCMR 883; PLD 1997 SC 334 and Asghar Hussain v. Election Commission of Pakistan and others PLD…

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