Law:

Section:

(a) Customs Act (IV of 1969)--- ----S. 19---Exemption---Declaration of policy through a circular-- -No appropriate; order or Notification was issued under statutory powers, giving effect to that circular---Effect---In the absence of an appropriate notification under S.19 of the Customs Act, 1969, the importers were required to pay import licence fee under the provisions of another statute and the same could not per se require the Custom Authorities to exempt the importer from payment of customs duty. (b) Customs Act (IV of 1969)--- ----S. 19---Exemption---Notification without any force of law---Effect---Where a notification was inconsistent with the declaration of policy contained in a circular, in such event, the Court could only give effect to the Notification having force of law as compared to a mere declaration of policy, (c) Customs Act (IV of 1969)--- ----S. 31-A---Effective rate of duty---Promissory estoppel, doctrine of--Applicability---Special incentives in the form of exemption from customs duty were given by the Government for certain areas vide Circular dated 2-5-1992 for the promotion of industrialisation---Area in which the industrial plants of the petitioner were located were declared to be outside such limits, vide Notification of the Government, dated 17-5-1992---Petitioners in order to take advantage of the concession decided to import a large quantity of machinery for their industrial plants---Prior to the issuance of the Notification dated 14-5-1992, petitioners had already entered into binding contracts with foreign suppliers of machinery---Held, under the provisions of S.31-A of Customs Act, 1969, no rights founded upon the doctrine of estoppel could be claimed on the basis of contractual commitments made by the importers in respect of levy of customs duty---Doctrine of promissory estoppel was not applicable in circumstances. Al-Samrez Enterprises v. Federation of Pakistan 1986 SCMR 1917 and Pakistan v. Salahuddin PLD 1991 SC 546 distinguished. (d) Notification-- ----Retrospective and prospective ' effects of notifications ---Distinction--- Notifications taking away rights can only be given prospective effect, whereas those conferring…

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