(1988)1986 March 22 [TRIANTAFYLLIDES, p ] IN THE MATTER OF ARTICLE 146 OF THE CONSTITUTION MAROULLA TSANGARI, Applicant, v. THE REPUBLIC OF CYPRUS, THROUGH THE MINISTER OF FINANCE, Respondent. (Case No. 12/85). Customs and Excise Duties—Motor vehicles,importation of— Incapacitated persons —Exemption from import duty— The Customs and Excise Duties Laws, 1978-J981—Section 11 and Order 221/79 of the Council of Ministers— The organ vested with competence to determine the enti- 5 dement of an applicant to exemption is the Directorof the Department of Customs—The power of the Ministerof Financeis only to decide the extent of the exemption. Administrative Law —Competency —Lack of —Ground of annulment. 10 This recourse is directed against the decision of the Minister of Finance, whereby applicant's application for the duty free importation of a motor-vehicle suitable for an invalid was rejected. Held, annulling the sub judice decision:
(1)The relevant legislative provisions are section 11 of the Customs and Excise Duties Laws and the Fourth Schedule thereto, as amended by Order 221/79 of the Council of Ministers.
(2)In the light of section 11
(1)and paragraph (b) of the proviso in Order 221/79, this Court is inclined to the 2608 15 20 3 C.L.R. 5 Tsangari v. Republic view that the competent organ to determine the entitlement of the applicant to exemption is the Director of the Department of Customs and that the Minister of Finance is only empowered to decide the extent of the relief in the light of the financial means of the applicants.
(3)As it is well settled that lack of competence is a ground of annulment, the sub judice decision has to be annulled. Sub judice decision annulled. No order as to costs. 10 Cases referred to: Miltiadous v. The Republic
(1983)3 C.L.R. 590; Kalli v. The Republic
(1984)3 C.L.R. 443; Constantinouv. The Republic
(1984)3 C.L.R. 1548; 15 Ioannou v. The Republic
(1985)3 C.L.R. 31; Markides v. The Republic
(1985)3 C.L.R. 1393; Tooulis v. The Republic
(1985)3 C.L.R. 2478; Kyriacou v. The Republic
(1985)3 C.L.R. 2414; Diakos v. The Republic
(1985)3 C.L.R. 2334; 20 Hadjianastassiou v. The Republic
(1982)3 C.L.R. 672: Antoniades v. The Chairman and Members of the Municipal Councilof Paphos
(1982)3 C.L.R. 844; Andronikou v. The Republic
(1983)3 C.L.R. 209; 25 Paraskevav. The Municipal Committee of Larnaca
(1984)3 C.L.R. 54. Recourse. Recourse against the refusal of the respondent to allow applicant to import free of customs duty a motor vehicle suitable for invalid persons. 2609 Tsangari v. Republic
(1986)A. Skordis, for the applicant.. S. Georghiades, Senior Counsel of the Republic, for the respondent. Cur. adv. vult. TRIANTAFYLUDES P. read the following judgment. This recourse has been made against the refusal of the respondent Minister of Finance to allow the applicant to import free of customs duty a motor-vehicle suitable for an invalid. 5 She submitted for this purpose an application on the 10 28th April 1984 and, in accordance with the relevant procedure, she produced later a Medical Board certificate, dated 14th September
- and a Social Welfare Report, dated 12th July
- The applicant was informed by the respondent, on the 15 17th November 1984, that her application could not be granted because the use by her of a vehicle specially converted for use by an invalid was not justified. Counsel for the applicant has submitted that the sub judice decision was reached by the respondent M:nister of 20 Finance without competence because the only organ which was competent to decide about the applied for exemption from customs duty was the Director of the Department of Customs. Counsel for the respondent agreed with this contention 25 of counsel for the appl-cant, but before deciding on this matter I had to hear further arguments from counsel for the parties, because in some cases whxh had come previously before the Supreme Court it had appeared to be assumed that the competent organ was the Minister of 30 Finance (see, inter alia, Miltiadous v. The Republic,
(1983)3 C.L.R. 590, Kalli v. The Republic,
(1984)3 C.L.R. 443, Constantinou v. The Republic,
(1984)3 C.L.R. 1548, loannou v. The Republic,
(1985)3 C.L.R. 31, Markides v. The Republic,
(1985)3 C.L.R. 1393 and ToouUs v. The 35 2610 3 C.L.R. Tsangeri v. Republic Triantafyllides P. Republic, case No. 514/83, determined on 12th November 1985 and not reported yet).* The relevant legislative provisions are section 11 of the Customs and Excise Duties Laws, 1978-1981, and the 5 Fourth Schedule to such Laws, as amended by an Order made by the Council of Ministers on the 14th September 1979 (see No. 221, in the Third Supplement, Part I, to the Official Gazette of that date). As under subsection
(1)of the aforesaid section 11 the 10 D:rector of the Department of Customs has competence to decide about the conditions to be imposed in relation to the duty free importation of goods by certain categories of persons, and as in paragraph (b) of the proviso in the aforementioned Order of the Council of Min:sters it is 15 stated expressly that the D:rector of the Department of Customs is the competent organ to grant an exemption from customs duty to a disabled person who is holding only a learner driver's driving licence, I am inclined to the view that in the present instance the decision about the entitle20 ment of the applicant to exemption from customs duty had to be reached by the D;rector of the Department of Customs and that the Minister of Finance was only empowered to decide about the extent of the exemption in the light of the financial means of the applicant, as provided for by 25 the said Order. I have followed in th;s respect the approach adopted recently by Stylianides J. in Kyriacouv. The Republic (case No. 414/85, determined on 22nd November 1985 and not reported yet)** and by Loris J. in Diakos v. The Republic 30 (case No. 797/85, determined on 20th December 1985 and not reported yet).*** In the light of the foregoing I have reached the conclusion that the sub judice decision in the present case has been reached by the Minister of Finance without com35 petence under the relevant legislative provisions. * Reported in
(1985)3 C.L.R.
- * * Reported in (1985} 3 C.L.R.
- * * * Reported in
(1985)3 C.L.R. 2334. 2611 Triantafyllides P. Tsangari v. Republic
(1986)It is well settled that lack of competence is a ground for annulment (see, inter alia, in this respect, Hadjianastassiou v. The Republic,
(1982)3 C.L.R. 672, Antoniades v. The Chairman ω\ά Members of the Municipal Council of Paphos,
(1982)3 C.L.R. 844, Andronikou v. The Repu blic,
(1983)3 C.L.R. 209 and Paraskeva v. The Munici pal Committee of Limassol
(1984)3 C.L.R. 54). Consequently the present recourse succeeds and the sub judice decision of the Minister of Finance has to be an nulled. I shall not, however, make any order as to the costs of this case. Sub judice decision annulled. No order as to costs.