Law: Customs Act, 1969

Section: 39(c),156(1)(17),21

(a) Public functionary- ----Private person cannot be saddled with responsibility of getting an act done by a public functionary. (b) Taxation--- .----Concessionary S.R.O.---Requirements of such S.R.O. fulfilled by party---Lapse on the part of a tax official in compliance with an administrative order---Effect---Such lapse would not have, effect of negating concession available under law. (c) Customs Act (IV of 1969)--- ----S.21---S.R.O. 1083(I)/90, dated 16-10-1990---S.R.O. 929(I)/92, dated 28-9-1992---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Refund of duty drawback, claim for---Fulfilment of all requirements by exporter for availing rebate/duty drawback on export---Non-countersigning of quadruplicate copy of Bill of Export by Assistant Collector (Examination)---Rejection of claim for want of such countersigning--Validity---Such lapse on the part of tax official in compliance with an administrative order would not have the effect of negating concession available under law---Authority had committed a serious error in rejecting such claim on a frivolous ground, which was not sustainable in law---High Court accepted constitutional petition, set aside impugned orders and directed authorities to refund duty drawback to exporter in terms of concessionary S.R.Os. (d) Administrative instructions--- ----Administrative instructions should not be acted in a manner, which would negate the mandate of law---Substantive rights of citizens should not be sacrificed on altar of some procedural and administrative instructions---Principles. The rights conferred on the citizens under the law should not be denied, on account of any administrative lapse on the part of any public functionary. The administrative instructions for carrying out the purposes of law should not be acted in a manner that the mandate of law itself is negated. The procedures and administrative instructions are always devised and issued for the sake of convenience and uniformity and for promoting the purposes of substantive law and not otherwise. The substantive rights of the citizens should not be crucified on the altar of some procedural, administrative instructions, if otherwise…

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