Law: Customs Act, 1969

Section: 19

(a) Customs Act (IV of 1969)---Ss. 19, 202, 223 & 224 [as inserted by Finance Act (L of 1975)]--­S.R.O. 1147(I)/89, dated 27-11-1989---C.G.O. No.11 of 1986 [as amended by C.G.O. No. 11 of 1992, dated 8-10-1992]---C.G.O. No.6 of 1987 [as amended by C.G.O., dated 29-6-1995]- -Constitution of Pakistan (1973), Art. 199---Constitutional petition---Bank guarantee, discharge of---Import of raw material to be used in manufacture of exempted drugs---Petitioner furnished Bank guarantee in lieu of payment of customs duty---Petitioner after utilizing raw materials obtained consumption certificate and submitted for release of Bank guarantee--­Authority did not cancel Bank guarantee, but issued notice to Bank for encashment of guarantee, and threatened to initiate proceedings in terms of S.202 of the Customs Act, 1969---Validity--Petitioner had applied for issuance of consumption certificates well in time, but same had been issued by authority with delay .of few days ---C.B.R. had stated in C.G.O. No.6 of 1987 that once consumption certificate was issued in prescribed period, limitation period stipulated in S.R.O. 1187(I)/89 would stand complied with from such date---Delay caused in submission of consumption certificate before Customs Authority was on account of delay in receiving the same---Stipulation stood complied with by virtue of such directions, and customs officials ought to have discharged Bank guarantees as directed by C.B.R.---High Court accepted Constitutional petition, declared impugned notices to be without lawful authority and Bank guarantees submitted by petitioner were ordered to be cancelled forthwith. (b) Customs Act (IV of 1969)--- ----S. 223---Orders, instructions and directions issued by Central Board of Revenue--Binding on all Customs Officers by virtue of S.223 of Customs Act: 1969---Attitude of tax officials should always be assessed friendly---Such attitude on their part would be conducive in creating better environment for investment/industrialization in the country, thereby boosting economy resulting in tremendous increase in tax collection---Customs Officer's attitude to the contrary was bound to affect adversely, tending to erode confidence…

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