Law: Customs Act, 1969

Section: 31

Customs Act (IV of 1969)--­-S.31-A---Customs Rules, 2001, R.296(1)(g)---Sales Tax Act (VII of 1990), S.6(lA)---S.R.O. 176(1)/2004 dated 22-3-2004---Constitution of Pakistan (1973), Art.199---Constitutional petition---Duty and tax remission for exports---Petitioner, who was engaged in the manufacture and export of vegetable ghee, on the basis of Duty and Tax Remission for Export Scheme introduced by the.-Federal Government, entered into an agreement dated 19-8-2003 with foreign importers to export 5000 metric tons of vegetable ghee to them for which there was no duty, tax etc.---Export of goods including vegetable ghee, though was not liable to any tax, duties etc, however import of input goods/raw material used in its manufacture was subject to duty/tax at the stage of import with a right to seek refund of the duty/tax paid on the import and such input/raw material which was used in the manufacture of goods which ultimately were to be exported out of Pakistan---Petitioner was stated to have been authorized to import 2500 metric tons of duty/tax free Palm Oil and 2500 metric tons of Palm Olien and such indemnity was furnished in terms of Duty and Tax Remission for Export Scheme on 3-9-2003---Petitioner had claimed to have imported so far 546 metric tons of Palm Olien under the approval and was still to import 2500 metric tons of duty/tax free Palm Oil and 1954 metric tons of Palm Olien and that it had manufactured and exported 326.7 metric tons of vegetable ghee to its purchasers abroad and still it was under contractual obligation to export 4673.3 metric tons of vegetable ghee---Grievance of the petitioner was that Federal Government had issued S.R.O. 176(1)/2004 dated 22-3-2004 whereby rule 296(l)(g) of Customs Rules, 2001 was amended to the effect that Duty and Tax Remission for Export Rules Were made inapplicable, inter alia in the case of exporters of vegetable ghee--­Validity---Held, doctrine of "promissory estoppel" could not be pressed into service against the legislature more particularly when admittedly no Letter of Credit had been opened by the petitioner before 23-3-2004, hence no vested right appeared to have been created in his favour--­Exemption…

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