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NISHAT MILLS LTD. versus GOVERNMENT OF PAKISTAN


Customs Act 1969 Section 19 Federal Government Report No. Section R067 (1) / 80 Dated 26 June 1980 Section R0486 (1) / 87 Dated 12 June, 1987 General Clause Act (X of 1897), Section 21 Cotton Yarn Exemption from the payment of export duty was hereby withdrawn by the latest notification dated June 26, 1980, dated June 12, 1987, under which the cotton yarn was able to be taxed. Where a ridiculous action was taken and exemptions and waivers were applied to the powers derived under Section 21, the General Clause Act, disappointment for amendment, variance or withdrawal of the notification could not be effected, hence the controversial notification Where it was approved. By the time the industrial responsibility had begun to work and the exemption under the previous notification had been effective, it was too late for the government to step back and withdraw the exemption. Through foreign importers, foreign importers had entered into a prior notification before the waiver of tax on cotton yarn on the assurance of representation by the federal government and the exporters had to pay for any export duty. Will not be responsible and the exporters have followed this belief. As a representation, the federal government was obliged to abide by the Promise Caliphate and, as such, abolishes privileges by imposing its subsequent notification.

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