Law:

Section:

(a) Customs Act (IV of 1969)--- ----S.19(3) [as inserted by Customs (Amendment) Ordinance (XXIV of 2002)]---Protection of Economic Reforms Act (XII of 1992), Preamble--­Provisions of S.19(3), Customs Act, 1969 (as amended) would prevail over the provisions of Protection of Economic Reforms Act, 1992 and were designed to nullify the effect of the pronouncement of the Supreme Court in Fecto Balarus Tractors Ltd. v. Pakistan 2001 PTD 1829. 1986 SCMR 1917 ref. (b) Customs Act (IV of 1969)--- ----S.19(3) [as inserted by Customs (Amendment) Ordinance (XXIV of 2002)]---Sales Tax Act (VII of 4990), S.13(2)(a)---S.R.O. 554(I)/98 dated 12-6-1998--- Exemption---Notification No. S.R.O. 554(I)/98 dated 12-6-1998 could not be characterized as "time bound" inasmuch as it did not grant any exemption from payment of duty for a specific period of time but merely stated certain preconditions to be fulfilled for qualifying to the benefit of exemption---When the five years or three years period had not expired, the petitioners, had not even acquired the right to exemption and the question of withdrawal would be altogether irrelevant---Executive was bound by representation it made under the doctrine of a promissory estoppel but there could be no estoppel against exercise of legislative power--Even if certain rights had accrued to the petitioners, said rights stood wiped out by the enactment of S.19(3) of the Customs Act, 1969 [as amended]. Al-Samrez's case 1986 SCMR 1917; Facto Belarus Tractors v. Pakistan 2001 PTD 1829; M.Y. Electronics v. Government of Pakistan 1998 SCMR 1404; Collector of Central Excise v. Azizuddin PLD 1970 SC 439 and Army Welfare Sugar Mills v. Federation of Pakistan 1992 SCMR 1652 ref. (c) Estoppel--- ----Promissory estoppel--- Executive was bound by representation it made under the doctrine of a promissory estoppel but there could be no estoppel against exercise of legislative power. JUDGMENT SABIHUDDIN AHMED, J.---All these petitions appear to contain similar facts and the same questions of law are therefore, being decided through this common Judgment. Basically it appears that the petitioners imported certain spare parts for expansion, replacement and…

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