Law: Customs Act, 1969

Section: 19

(a) Finance Act (IV of 1999)----S.18(7)(b)---S.R.O. 116(I)/2000 dated 7-3-2000---S.R.O. having been issued on 7-3-2000 would take effect from the date of its publication in the official Gazette on 10-3-2000---Bills of entry having been filed, in the present case, on 9-3-2000, was a past and closed transaction when the S.R.O. in question was published on 10-3-2000. (b) Customs Act (IV of 1969)--Ss. 19(2) & 30---Finance Act (IV of 1999), S. 18(7)(b)---S.R.O. 116(I)/2000 dated 7-3-2000---Exemption/refund---Date for determination---S.R.O. 116(I)/2000 dated 7-3-2000 was issued by the Federal Government in exercise of the powers conferred by S. 18(7)(b), Finance Act, 1999 and not under S. 19, Customs Act, 1969---Even otherwise in the absence of mentioning of a specific date of enforcement or coming into force of the said S.R.O., the provisions of S. 19(2), Customs Act, 1969 would not apply and the general rule applicable with regard to the notifications would be applicable. 2002 CLC 1275 ref. (c) Finance Act (IV of 1999)--- ----S. 18(7)---Customs Act (IV of 1969), Ss. 19(2) & 30---S.R.O. 116(I)/2000 dated 7-3-2000---Refund---Date for determination---S.R.O. 116(I)/2000 dated 7-3-2000 though was issued on 7-3-2000 but took effect from 10-3-2000 when it was published in the official Gazette, and therefore, the importer was entitled to claim refund which was not hit by the mischief of the provisions of Ss. 19(2) and 30 of the Customs Act, 1969. JUDGMENT NASIM SIKANDAR, J.---This judgment will dispose of C.As. Nos. 543, 544 and 545 of 2003. 2. These three appeals by the Revenue assail a common order recorded by a Division Bench of the Customs, Excise and Sales Tax Appellate Tribunal on 26-8-2003. Through that order the learned members of the Tribunal concluded that since S.R.O. 116(I)/2000, dated 7-3-2000 was issued under section 18(7)(b) of the Finance Act, 1999, the Revenue could not press into service the provisions of subsection (2) of section 19 of the Customs Act, 1969. Accordingly, following the dictum laid down by a Division Bench of the Sindh High Court reported as 2002 CLC 1275 the learned members set aside the impugned order of Collector (Appeals),…

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