Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 15, 16 & 17---S.R.O.634(I)/2004, dated 22-7-2004--S.R.O. 734(I)/2005, dated 21-7-2005---S.R.O. 564(I)/2005, dated 6-6-2005---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Import of a vehicle under general manifest dated 7-6-2005 and bill of entry dated 12-6-2005---Petitioner (Importer) declared the year of manufacture of vehicle to be 2003 and claimed its importability under Gift Scheme vide Import Policy ' Order 2004 published as S.R.O.634(I)/2004, dated 22-7-2004---Said Scheme/notification allowed the import of vehicles which were. not more than two years old---Authorities did not allow clearance of the imported vehicle and in due course referred verification of its year of manufacture, which finding disqualified the imported vehicle from the benefit of the Gift Scheme, resultantly petitioner's vehicle was not importable on 7-6-2005 and therefore, it became liable to be confiscated for violating the prohibition contained in Import Policy of 2004-2005 (S.R.O.634(I)/2004, dated 22-7-74)---Show-cause notice was issued by authorities to the petitioner--By, S.R.O.734(I)/2005, dated 21-7-2005, Government announced its Import Policy Order, 2005-2006 whereunder vehicles that were three years old rather than two years became importable under the Gift Scheme---Question arose whether in the circumstances, the petitioner was entitled to avail the enlarged concession given in the Import Policy Order, 2005-2006 and, therefore, to save the imported vehicle from confiscation"---Contention of the authorities was that beneficial S.R.O. could not operate retrospectively to reopen a past and closed transaction---Validity---Held, rule of past and closed transaction would apply when all proceedings on the question in issue, namely, importability of the petitioner's vehicle had concluded--In the present case, no proceedings had commenced on that question when the beneficial S.R.O. came into the field on 21-7-2005, not even the impugned show-cause notice dated 5-10-2005 had been issued to the petitioner thus, proceedings for the clearance of petitioner's imported vehicle still remained pending and could not be…

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