A.S. TRADE INTERNATIONAL Vs. GOVERNMENT OF BANGLADESH

JUDGEMENT

(1.) These three Petitions for Leave to Appeal are directed against the single judgment and order dated 23.10.2005 passed by the High Court Division discharging the Writ Petition Nos. 298 of 1999, 4113 of 1998 and 4165 of 1998 heard analogously.

(2.) The relevant facts in all these three leave petitions are that the respective petitioners imported Grey Portland cement by opening of respective Letters of Credit complying with the provisions of the relevant law and requirements and that at the time of opening of the respective letter of credit the Government allowed partial exemption on the schedule rate of duty payable on the consignment to the extent of the rate exceeding 15% vide notification being SRO No. 108-Ain/98/1741/ Shulko dated 11.06.1998 issued under Section 19 of the Customs Act and that relying on the said notification the respective importers opened their respective letter credit and imported the Grey Portland cement and that on arrival of the imported cement the respective petitioner submitted the respective Bills of Entry for assessment of duty, taxes and other charges. But it appeared that the duty was not imposed on the basis of the SRO No. 108 dated 11.06.1998 but on the basis of notification being SRO No. 233-Ain/98/1763/Shulko dated 20.10.1998 issued purportedly under Section 19 of the Customs Act modifying the rate of exemption allowed earlier by way of reducing the portion of exemption and that by the same SRO 233 the rate of exemption was reduced from 85% to 70%.

(3.) The petitioners moved the High Court Division claiming, inter alia, that by virtue of the SRO-108 dated 10.06.1998 they have acquired a vested right inasmuch as a special benefit was allowed by the said notification and that such vested right can not be taken away through a subsequent notification.