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MESSRS INDUS PLASTIC INDUSTRY, RAWALPINDI versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, RAWALPINDI


Sections 19 and 31, a privileged school notification that allows exemption up to a specified date, cannot be delegated to the federal government or the taxpayer for the withdrawal and withdrawal of powers before the expiry date. Discount allowed is arbitrary, while there is no sudden and unilateral withdrawal. Therefore, no one has the right to receive privileges. Once a situation is allowed by a law or legal instrument for a particular period of time, it can only be withdrawn in exceptional terms, which is fair and judicial review. Opening a concession to mention ExpressDate creates an exception. Is entitled to the person who promised the government or the revenue and such notification cannot be withdrawn unilaterally in the absence of compelling matters, such as national interest, drastic changes in the national economy. Or use the jurisdiction to withdraw an exemption can certainly be construed, but with the expiration of the date of confirmation of the concession principle Without having to explain what happened before

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