Law:

Section: 30

(a) Customs Act (IV of 1969)--S. 30---Protection of Economic Reforms Act (XII of 1992), S.6---S.R.O. No.369(I)/2000, dated 17-6-2000 (as amended by S.R.O.(sic)(I)/2001, dated 29-1-2001)--Customs General Order 12 of 1981, dated 14-9-1981---Specific Relief Act (I of 1877), Ss. 42, 54 & 55---Suit for declaration, mandatory and permanent injunction Maintainability---Suit which was in respect of seeking declaration and other reliefs for the illegal order or issuance of S.R.O. and controversies related thereto could only be decided by way of inquiry and evidence, therefore, Civil Court had the jurisdiction to adjudicate upon such suit---Plea of the department that suit was not maintainable in law was repelled. K.G. Traders v. Deputy Collector, of Customs PLD 1997 Karachi 541; High Court Appeals Nos. 31, 32 and 33 of 2000 and passed in Suit No.376 of, 2002 rel. Collector of Customs, Lahore v. Universal Gateway Trading Corporation 2005 SCMR 37; Khalid Mehmood v. Collector of Customs, Customs House, Lahore 1999 SCMR 1881 and The Central Board of Revenue Islamabad v. Sheikh Spinning Mills Ltd., 1999 SCMR 1442 distinguished. (b) Customs Act (IV of 1969)--- ---S. 30---Protection of Economic Reforms Act (XII of 1992),, S.6---S.R.O. No.362(I)/2000, dated 17-6-2000 (as amended by S.R.O. (sic)(I)/2001, dated 29-1-2001)---S.R.O.439(I)/2001, dated 18-6-2001---Customs General Order No.12 of 1981, dated 14-9-1981---Constitution of Pakistan (1973), Art.77---Partial shipment of the machinery was made before the amendment of S. R.O.362(I)/2000, dated 17-6-2000, therefore, by virtue of the Protection of Economic Reforms Act, 1992 read with Customs General Order No.12 of 1981. and so also Art.77 of the Constitution, the importer had been protected and had acquired the vested right to clear the consignment in terms of S.R.O.369(I)/2000, dated 17-6-2000 as amended vide S.R.O.I/2000, dated 29-1-2001---Promissory estoppel shall operate against the department as notification in shape of S.R.O.439(I)/2001, dated 18-6-2001 could not override the rights which had been acquired by the importer---Notification S.R.O.439(I)/2001, dated 18-6-2001 was not in accordance with law---Principles.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492