COLLECTOR OF CUSTOMS APPEALS (APPRAISEMENT), KARACHI VS Messrs U.D.L. INDUSTRIES LTD., 2006 PTD-SUPREME-COURT 1490 (2005)

(On appeal from judgment, dated 9-2-2002 of the High Court of Sindh, Karachi, passed in C.P. No.D-2611 of 1993).

Customs Act (IV of 1969)---

----S. 19---Constitution of Pakistan (1973), Art.185(3)---Exemption from duty granted to respondent by High Court in view of Notification dated 10-9-1991 applicable w.e.f. 12-9-1991---Validity---Notification, dated 10-9-1991 had not been made operative retrospectively---Duty levied had already been cleared by respondent in pursuance of earlier Notification dated 16-5-1991 being a past and closed transaction---Supreme Court accepted appeal and set aside impugned judgment.

M. Bilal, Senior Advocate Supreme Court for Appellant.

Nemo for Respondent.

ORDER

IFTIKHAR MUHAMMAD CHAUDHRY, C.J.--- Learned counsel contended that the High Court had granted exemption of duty to the respondents in view of notification, dated 10-9-1991, which was made applicable with effect from 12-9-1991, although the respondents were not entitled for the same because it had no retrospective effect as per its terms as the duty levied had already been cleared by them in pursuance of earlier notification, dated 16-5-1991. Having gone through both the notifications, we are of the opinion that the notification dated 10-9-1991 was not made operative retrospectively, therefore, the respondents were not entitled for exemption particularly" when the duty had already been paid by them in pursuance of earlier notification dated 16-5-1991 being a past and closed transaction.

2. Thus, for the foregoing reasons, this appeal is allowed and the impugned judgment, dated 31-1-2002 is set aside. No order as to costs.

S.A.K./C-4/SCAppeal accepted.