1. JUDGMENT MRS. YASMIN ABBASEY, J. - By this judgment we intend to dispose of above petitions as facts and law applicable in all these petitions are identical.
2. Petitions arose out of the order of Customs Authorities assessing the value of subject consignment on the basis of S.R.O., 696(l)/2006, dated 1.7.2006, dated whereby petitioner were asked to pay 30% fine in terms of S.R.O. 574(1)72006, dated 2.3.2006.
3. According to petitioner vehicle in question was released after deposit of the entire amount of the penalty' claimed by customs authorities with the Nazir of this Court. Hence by this petitions, application of S.R.O. 696(l)/2006, dated 1.7.2006 and to adjudicate the case in terms of S.R.O.
4. 574(1)72006, amended vide S.R.O. 179(1)72006, as expressed by Assistant Collector of Customs (Appraisement) has been challenged.
5. It is argued by learned counsel for the petitioners that invoice of subject consignment, bill of lading, export permission certificate, goods declaration are prior in date to 1.7.2006 therefore, in such ' circumstances S.R.O, 696(l)/2006 issued on 1.7.2006 with specific term and condition that it shall apply to the vehicles arriving on or after 1.7.2006, which prima facie is of prospective nature cannot be made-effective retrospectively.
6. Of and on it is expressed by apex Court that while interpreting statute and its retrospectively the material ' consideration is that whether the statute encroaches upon the vested rights of citizen or not. Statutes dealing with substantive law are prospective and those dealing with procedural law are retrospective, but in certain cases if procedural law affects the vested right it operates prospectively and not retrospectively.
7. According to learned counsel for respondent vehicle more, than 5 years old is not importable as per amended import policy order, 2005-2006 vide S.R.O. 696(l)/2006, dated 10.7.2006, reference has also been made to office' memorandum, dated 18.8.2006 relating to import of , "vehicles more than 5 years old imported under Transfer of Residence Scheme" whereby Prime Minister had permitted to release those vehicles which were shipped on or before. 5.6.2006, even though they might had arrived in Pakistan later than 1st July, 2006. Therefore, petitioners' vehicle shipped after 5.6.2006 in view of directive of Prime Minister cannot be allowed be released under gift scheme.
8. Question that whether any administrative order can overstep the guaranteed right of a person acquired by hell under an enactment, because in case of the administrative' decision, there is ho legal obligation upon the person charged with the duty of reaching the decision to consider and weigh submission and argument or to collect any evidence or to solve-any issue, as is appearing in office memorandum of 18.8.2006.
9. This Office Memorandum does not reflect that while approving the proposal of C.B.R., Import Policy Rules, 2005 Appendix "E" and S.R.O. 696(l)/2006, dated 1.7.2006 were examined or not. Therefore, in conflict of between two, statutory rules will prevail and if a statute conveys clear meaning, it is not necessary to introduce any other policy by way of an administrative order diminishing efficacy of statute.
10. Next argument of learned counsel for respondent is as per Section 31(A) of .Customs Act, the date of assessm ent would be counted from the date when importers will file declaration of goods under Section 179(1) of Customs Act. For ready reference Section 31(A) of Customs Act, is reproduced as under:-- "31 A. Effective rate of duty. - (1) Notwithstanding anything contained in any other law for the time being in force or any decision of any Court, for the purpose of Sections 30 and 31, the rate of duty applicable to any goods shall include any amount of duty imposed under Section 18 and the amount of duty that may have become payable in consequences of the withdrawal of the whole or any part of the exemption or concession from duty whether it was before or after the conclusion a contract or agreement for the sale of such goods or opening of a letter of credit in respect thereof.
(2) For the purpose of determining the value of any imported or exported goods, the rate of exchange at which any foreign currency is to be converted into Pakistan currency shall be the rate of Exchange in force on the date immediately preceding the .Relevant . Date referred to in Section 30, 30A or 31.
11. If subject consignment is examined in the light of Section 31(A) of Customs Act. At that particular time i.e., before July, 2006 by virtue of Import Policy .order, 2005- 2006 Appendix 'E' vehicle means "passenger car, bus, van, trucks, pick ups including 4x4 vehicles. As per sub-rule (2) of Rule 2 "vehicles may be imported as personal baggage or on Transfer of Residence or as gift". Sub-rules
(3) and (4) of Rule 3 of the very scheme, 2005 says that "for gifting a vehicle or importing under transfer of residence the maximum stay abroad shall be at least 700 days during the past three years.
2. So even if in the light of arguments advanced by learned counsel for respondent, if clearance of subject vehicle is examined after presentation of G.D. On 30.6.20Q6, importers have qualified the scheme under Import Policy Rules, 2005-2006 because condition inserted in Policy Order 2005- 2006 by amendment through S.R.O. 696 of 2006 will apply to the vehicles arriving on or after 1st july, 2006 and not retrospectively. Even otherwise very S.R.O. 696. Of 2006 by virtue of Clause (2) of it was also made effective on 1.7.2006.
12. So far objection raised that petitioners do not hold proper power-of:attorney on behalf of importers, nor any declaration of transfer of their residence has been filed by the importers with the Customs Authorities as required under sub-rule (5) of Rule 3 of Rules, 2005, therefore, too import of vehicle is in violation of , Rules, 2005 Appendix E has substance therein.
13. In reply, it is contended by learned counsel for petitioners that by amendment through S.R.O. 696 of 2006, condition Nos. 3(1) and 5 have been withdrawn, therefore, importers were under no obligation to file declaration of transfer of his residence but these arguments do not hold any weight because petitioners cannot be allowed ,to approbate and reprobate in the same breath. At one end they are challenging the applicability of S.R.O. 696(l)/2006 on the imported vehicle, while on the other hand they are trying to take benefit of very S.R.O., to absolve themselves from the burden of non- filing of declaration of transfer of residence by importers. Status of petitioners, that in what capacity they are holding power of attorney on behalf of importers have also not been explained satisfactorily.
14. In view of above discussion petitions are disposed of in terms that:-
(1) The Departmental officers are directed to examine the subject vehicle in terms of law prevailing at that particular point of time considering all aspects of date of invoice, bill of lading, export permission certificate and G.D. Filed by the importers and if there is no prohibition in law for import of subject vehicle then the duty and taxes payable be assessed as soon as possible.
(2) Department will also examine the status of ' petitioners in terms of sub-rule (4) of Rule 3 of Appendix "E" of Import Policy Rules, 2005- 2006, and the authority given by the importers to petitioners.
3. Petitioners have already deposited fine of 30% with the Nazir of This Court and vehicle have been released. In cases petitioners finally succeeds in proving their cases fine deposited by them be refunded to the petitioners within one month of such claim.
15. Notwithstanding the above direction, the petitioners if aggrieved by the order passed by the custom officials shall be at liberty to pursue their remedy against such order available to them in law.