Law: Customs Act, 1969

Section: 19

(a) Customs Act (IV of 1969)--S.19---Notification NO.S.R.0.500(I)/84, dated 14-6-1984 and Notification NO.S.R.0.700(1)/80, dated 26-6-1980---Constitution of Pakistan (1973), Art. 185(3)---Exemption from import duty---Pay as You Earn (PAYE) Scheme---Leave to appeal was granted by Supreme Court to consider, whether the revised contract for import of textile machinery under Pay As You Earn Scheme having been entered into and sanctioned/approved by the concerned Authorities before the issuance of Notification NO.S.R.0.500(1)/84, dated 14-6-1984, the import of the goods by the petitioner, was covered under the previous Notification NO.S.R.0.700(1)/80, dated 26-6-1980. Al-Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917 and Molasses Trading and Export (Pvt.) Limited v. Federation of Pakistan and other 1993 SCMR 1905 ref. (b) Customs Act (IV of 1969)--- ----S. 31-A---Notification---Modification or withdrawal of--Jurisdiction of Authorities---Vested right of parties---Protection of such right---Criteria--­Scope---Government or its functionaries cannot be bound down for all times to come not to modify, withdraw or promulgate Notification imposing tax only for the reason that one of the parties has entered into a contract for the supply of foreign machinery particularly in those cases in which neither the Federal Government is a party nor in the superseded Notification it has been mentioned that the same would remain operative till a particular period---Where any party is interested to seek benefit from the favourable Notification, it becomes the duty of the party to show from its conduct the steps which have been taken to materialize the contract to establish that a vested right has accrued to that party. Army Welfare Sugar Mills Ltd. v. Federation of Pakistan 1992 SCMR 1652 ref. (c) Customs Act (IV of 1969)--- ----Ss. 19 & 31-A---Notification. NO.S.R.0.500(1)/84, dated 14-6-1984 and Notification No.S.R.0.700(1)/80, dated 26-6-1980---Exemption Notification---Modification or withdrawal of---Pay as You Earn (PAYE) Scheme---Appellant entered into contract for import of machinery and Letter of Credit was opened in the name of foreign suppliers---Appellant…

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