Law: Customs Act, 1969

Section: 181

Customs Act (IV of 1969)---S. 181---Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000, R.3(4)---General Clauses Act (X of 1897), S.21---Principle of locus poenitentiae---Executive notification, validity of---Non-retrospective effect of amended notification---Additional Collector Customs, in the light of an amended notification brought about under the first proviso of S. 181 of Customs Act, 1969, applying it retrospectively, to the act of the respondent, barred the Custom Authorities to give option to the respondent to pay fine in lieu of the confiscation of the imported vehicle, considering the import of vehicle to be in violation of R.3(4) of the Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000---Appellate Tribunal set aside the order of the Additional Collector in appeal---Held, that the right of respondent as provided under S.181 of Customs Act, 1969 to pay fine in lieu of confiscation could not be taken away arbitrarily, as under the principle of locus poenitantia where a Central Authority had provided a power to a department to issue executive notification, the Central Authority also had the power to add to, amend, vary or rescind any such notification--­Executive notification, which is detrimental or prejudicial to the interest of a person, cannot operate retrospectively, however, a beneficial executive notification issued by an executive functionary can be given retrospective effect. Elahi Cotton Mills Limited and. others v. Federation of Pakistan through Secretary, Ministry of Finance, Islamabad and others PTCL 1997 CL 260 and Army Welfare Sugar Mills Limited and others v. Federation of Pakistan and others 1992 SCMR 1652 ref. ORDER This order shall dispose of Customs Appeal No. 168 of 2003 alongwith 333 connected Customs Appeals (Nos. 169 of 2003 to 470 of 2003 and Customs Appeals Nos. 476 of 2003 to 506 of 2003) as they are directed against the same judgment, dated 30-7-2003 vide which the learned Customs Excise and Sales Tax Appellate Tribunal, Lahore allowed respondents/imports appeals, set aside the order-in-original and held as under:-- " ....Hence orders of the Adjudicating Officer for outright confiscation are set…

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