Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)---Ss. 19 & 31---S.R.O.921(I)/94, dated 22-9-1994---Awami Tractor Scheme-- -Authorization for the import of tractors under the Scheme--­Exemption---Denial by Customs Authority---Promissory estoppel, doctrine of---Applicability---Such import of tractors could not be subject to the customs duty on the principle of promissory estoppel based upon justice and equity, inasmuch as, under the authorization letter issued the importer he was bound down to sell the tractor at a particular price with exemption from the payment of customs duty and the sales tax--­Importer, if not exempted, would suffer when on the one hand he would pay the customs duty and the sales tax and on the other hand he would not be able to increase the price of the tractor---Importer, .in such circumstances could not be allowed to suffer injustice at the hands of the Government in view of its clear representation and fixation of price by the Competent Authority---Tractors, in question, were sought to be cleared by the importer as part of the second phase of Awami Tractor Scheme therefore, import of such tractors could not be treated differently---Importer, however, was asked by the High Court to undertake to sell the tractors at a price to which he had agreed in terms of their authorization issued by the Authorities (Ministry) of Agriculture Food and Livestock---Secretary of the said Ministry was directed to issue the requisite policy/instructions in the spirit of the Awami Tractor Scheme within a month of the receipt of the order. Writ Petition No. 28300 of 1997; Fecto Belarus Tractors Ltd. v. Pakistan through Ministry of Finance Economic Affairs 2001 PTD 1829 and Pakistan v. Salahuddin and others PLD 1991 SC 546 ref. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---Through this appeal the appellant has challenged judgment dated 19-3-2002 vide which the learned Customs, Excise and Sale Tax Appellate Tribunal, Lahore dismissed appellant's appeal in terms as under: In the light of the aforementioned discussion and' keeping in view the appellant's declaration on the Bill of Entry No.09633 dated 20-11-99 56 CBU tractors in question were not importable by the appellants and they were…

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