Case Details

Citation(s)
2006 SLG 1406 2006 SLD 1406 2006 PTD 1375
Lahore High Court
Writ Petition No. 15077 of 2005, decision dated: 26-09-2005
SYED HAMID ALI SHAH, J

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Messrs ABN WORLD SUIT NO. 205 GOLD CENTRE through Proprietor

VS

CENTRAL BOARD OF REVENUE, through Chairman and 3 others

Law: Customs Act, 1969

Section: 181

Customs Act (IV of 1969)--- ----Ss. 16 & 181---Notifications S.R.O. 374(I)/2002, dated 15-6-2002---S.R.O. 574(I)/05, dated 6-6-2005---Import Policy Order, 2005---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Import of prohibited goods---Release of goods upon payment of redemption fine---Grievance of importer was that prior to withdrawal of redemption Notification S.R.O. 374(I)/02,. dated 15-6-02, goods in question had already entered into, therefore, he was entitled to the benefit of redemption notification---Contention of authorities was that at the time of release of goods, Notification S.R.O. 574(I)/2005, dated 6-6-2005, was applicable---Validity---Importer acquired a vested right to be burdened with the liability existing on the day when prohibition was contravened by it---In any event, the importer was also immune from impairment of its rights by retrospective enforcement of Notification S.R.O. 574(I)/2005, dated 6-6-2005---Notification which was an executive act could not be given retrospective effect to impart vested rights---To be treated in accordance with Notification S.R.O. 374(I)/2002, dated 15-6-2002, a legally valid and binding instrument on the date of import of goods in question, was a vested right of importer---Action of authorities holding to the contrary was, therefore, illegal, without lawful authority and of no legal effect---High Court directed the authorities to decide the case of importer in accordance with Notification S.R.O. 374(I)/2002, dated 15-6-2002---Petition was allowed accordingly. Writ Petition No. 13498 of 2005 fol. ORDER SYED HAMID ALI SHAH, J.---Learned counsel for the petitioner states that the goods imported by the petitioner were recovered at the time of their import. Adds that the goods subject-matter of the instant petition were governed under S.R.O. No. 347(I) of 2002, dated 15-6-2002 wherein the goods in question fall in appendix-C and as such were liable to be released subject to the imposition of penalty Adds that respondents Nos.3 and 4 have proceeded against the petitioner under S.R.O. 547(I)/2005, dated 6-6-2005 for outright confiscation. Learned counsel for the petitioner has argued…
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