COLLECTOR OF CUSTOMS Vs. A. HANNAN

JUDGEMENT

(1.) This appeal by special leave is directed against the order of the High Court Division in Writ Petition No. 50 of 1985.

(2.) Leave was granted to consider the contention that the notification under section 19 of the Customs Act is always subject to the provision of section 30 which will prevail over the Notification issued under section 19 of the Customs Act.

(3.) Facts are as follows: There was scarcity of sugar in the country in 1984. Hence, the Government decided to import sugar under Wage Earners' Scheme and in that view of the matter certain formalities were waived by the Government namely, prior permission from the Chief Controller, Imports and Exports, etc. Government decided that all registered importers having valid Import Registration Certificates renewed upto date shall be eligible to open Letter of Credit for import of sugar under Wage Earners' Scheme but excluded the Industrial consumers. Letter of Credit could be opened for a quantity not exceeding 500 metric tons of sugar and the shipment of sugar must be made within 15 days from the date of opening the letter of credit. Time is, however, extended till 31st October, 1984 and accordingly shipment date was also extended upto 10th November, 1984. This was, however, revised extending the last date of shipment upto 30th November, 1984. Concessional rate of customs duty was announced for giving incentive to the businessmen, namely, the custom and sales tax could only be leviable on imported sugar in excess of 50% customs duty and 10% sales tax. This concessional rate is announced in exercise of powers conferred by section 19 of the Customs Act and section 4(1) of the Sales Tax Ordinance.