Law: Customs Act, 1969

Section: 30,18(2),18(1),First Schedule

(a) Customs Act (IV of 1969)--- ----Ss. 18 & 30---Exemption from duty, claim for---Value or rate of import duty, determination of---Relevant date---Date of establishing Letter of Credit would not be relevant, rather date of filing of Bill of Entry or clearance of goods from warehouse would be relevant for such determination---Principles illustrated. Collector of Customs v. Ravi Spinning Mills 1999 SCMR 412 ref. (b) Customs Act (IV of 1969)--- ----Ss. 19 & 20---Notification providing exemption from duty---Scope---Unless expressly stated in notification, exemption would apply only to existing change of customs duty and not to duties, which might be levied in future. JUDGMENT MUHAMMAD ATHAR SAEED, J.---The petitioner is aggrieved by the levy of 10% regulatory duty levied on their imports in pursuance of S.R.O. 1050(I)/95, dated 29th October, 1995 under para. (ii) of which 10% regulatory duty has been levied in cases where the goods are chargeable to a. statutory or concessionary rate other than of zero per cent on imports into Pakistan. 2. The main thrust of the arguments of the learned counsel for petitioner is that vide S.R.O. dated 4th October, 1995 specific exemption was provided in respect of machinery which was exempted under S.R.O. 791(I)/91, dated 15th August, 1991 (since expired) and in respect of machinery letter of credit which had been opened up to 30th June, 1995, from customs duty in excess of 25% and sales tax leviable. It is an admitted fact that the petitioner qualified for exemption, under this S.R.O. However another S.R.O. quoted above was issued on 29th October, 1995 by which regulatory duty was imposed at the rate of 10% in accordance with para. (ii) of the said notification. 3. The bill of entry was presented for clearance on 6-1-1996. The petitioner's case is that since the goods were exempted under S.R.O. dated 4th October, 1995 therefore this exemption could not have been taken away by S.R.O. dated 29-10-1995. In reply to a query by the Court, the learned counsel for petitioner replied that his contention was that S.R.O. dated 29th October, 1995 will come into effect after the date and will not apply retrospectively. However, from…

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