Law: Customs Act, 1969

Section: 162,31A,30,31,18

Customs Act (IV of 1969)-------Ss. 18 & 31-A---Effective date of duty to be imposed---Exemption from customs duty---Exemption from customs duty had no nexus with the establishment of a Letter of Credit or finalization of a contract of sale of the goods in question, but to the date of gill of Entry---Goods for which exemption was sought, should have arrived .in Pakistan before the date on which said exemption was withdrawn, because it was on date of Bill of Entry that obligation to pay customs duties was crystallized in terms of S.18, Customs Act, 1969--�Rights and liabilities of the importers attain fixation on said crucial date,Abbasia Cooperative Bank and another v. Hafiz Muhammad Ghaus and 5 others PLD 1997 SC 3; AI-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917; Associated Trading Co. Ltd. v. The Central Board of Revenue PLD 1987 Kar. 63; Pakistan through Secretary, Ministry of Finance v. Salahuddin PLD , 1991 SC 546; Messrs Tharparkar Sugar Mills Ltd. v. Federation of Pakistan 1996 MLD 1221; Chairman, Selection Committee/Principal, King Edward Medical College, Lahore v. Wasif Zamir 1997 SCMR 15; Molasses Trading and Export (Pvt.) Ltd. v. Federation of Pakistan, 1993 SCMR 1905; Army Welfare Sugar Mills v. Federation of Pakistan 1992 SCMR 1652; Mian Nazeer Sons Industries Limited v. Government of Pakistan 1992 SCMR' 883; Federation of Pakistan v. Amjad Hussain Dilawary 1992 SCMR 1270; Federation of Pakistan v. Punjab Steel Limited 1993 SCMR 2267 and M.Y. Electronics Industries (Pvt.) Ltd. v. Government of Pakistan 1998 SCMR 1404 ref.ORDER This is a suit for declaration permanent injunction and damages whereby it is prayed, inter alia, that it be declared that the plaintiff is entitled to all the concessions and exemptions granted vide S.R.O. No.508(I)/95, dated 14-6-1995. The brief facts of the matter are that as per averments contained in the plaint the defendant No. l issued SRO 508(1)/95 dated 14-6-1995 (hereinafter SRO 508) whereby the Federal Government was pleased to exempt from customs duty such raw materials and components which were not manufactured locally as specified in the table attached to said SRO where these…