Law: Customs Act, 1969

Section: 31A

Law: Constitution of Pakistan, 1973

Section: 185(3)

Customs Act (IV of 1969)--S.31-A---S.R.O. No.484(1)/92, dated 14-5-1992---Constitution of Pakistan (1973), Art.185(3)---Exemption---Leave to appeal was granted by Supreme Court to examine the scope of S.31-A, Customs Act, 1969 to cater to the legitimate expectation which arises consequent upon taking of decisive steps by juristic person by incurring expenditure and making endeavours to import machinery and set up an industry in pursuance of the exemption granted by S.R.O. and to consider questions to the effect that as many as ten letters of credits had been opened between 15-6-1994 and 18-2-1996 in terms of contract, dated 6-6-1995, that High Court was in error in finding that no formal contract was even signed between the parties; that relief prayed for in the Constitutional petition should have been granted, that action of the Department declining to allow exemption in duty be declared to be without lawful authority and that the consignment in question should 'have been released in terms of S.R.O. 484(1)/92, dated 14-5-1992 subject to furnishing the indemnity bond. Irfan Qadir, Advocate Supreme Court for Petitioner. Mansoor Ahmad, Dy. A.-G. (absent) for Respondent No. 1. A. Karim Malik, Senior Advocate Supreme Court for Respondents Nos. 2 and 3. Date of hearing: 16th December, 1999. ORDER CH. MUHAMMAD ARIF, J.---Leave to appeal is claimed against judgment, dated 14-9-1998 passed by the learned Chief Justice of Lahore High Court, Lahore dismissing petitioner Mill's Writ Petition No.3229 of 1996 with the observation that they were not entitled to the exemption on duty under S.R.O. No.484(1)/92, dated 14th May, 1992. The learned Chief Justice was also of the view that Letters of Credit were opened by the petitioner Mills after the expiry of S.R.O. No.…

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