(1987)1987 February 4 [DEMETRIADES, J ] IN THE MATTER OF ARTICLE 146 OF THE CONSTITUTION ANDRONIKOSTHEODOSSIOU iACOVOU, Applicant, v. THE REPUBLIC OF CYPRUS, THROUGH THE MINISTER OF FINANCE, Respondents (CaseNo. 59/84). Administrativeact—Executory act—Informatory oradvisoryact—Decisionturning down anapplicationunder theprovisions of Order188/82 foradutyfreeim portationof amotorcar, whichthe applicanthadnot actuallyimportedbutin tended to purchase—Such decisionisof aninformatoryor advisory nature Customs and Excise—Duty free importationof motor cars—Order188/82—The proviso tosuch order—Powerof MinisterofFmace tograntreliefto thosere patriatedbefore 1 1.1982 The applicant challenges by means of thisrecourse thedecision, whereby hisapplicationfor permission toimportacar,which heintendedtopurchase, free of importduty was rejected 5 10 Held,dismissing the recourse.
(1)Thequestion whether thedecisioncom plained of is of an executory naturecanbe examined by theCourtexproprio motu. {2)As theapplicant in thiscase hadnotactually importedany carthedeci sion complained of does notamounttoanexecutory act,butisonly of anin- * 5 formatory or advisory nature (Yiangou ν The Republic
(1987)3 C.L R 27 applied)
(3)The applicant, who was repatriated before the 1 1 1982, may apply to the Ministerof Finance for relief undertheproviso toOrder 188/82. Recourse dismissed. 2 0 No orderas tocosts. Casesreferred to Yiangouv. TheRepublic
(1987)3 C.L.R. 27; Razis andAnother v. TheRepublic
(1982)3 C L.R. 45; NewPaphos EstatesLtd.v. TheMunicipality ofPaphos.
(1982)3C.L.R. 413, Georghiou ν TheRepublic
(1982)3 C.L.R. 828; 22 25 3C.L.B. Iacovouv.Republic Strongihotisν TheImprovementBoardofAyNapa,
(1985)3CLR1085, Mavromchisν TheRepublic
(1985)3CLR 2301 Recourse. Recourse against the refusal of the respondent togrant appli5 cantrelief from importdutyof acartobeimportedby himasarepatnatedCypnot A Magos, for theapplicant Μ Phohou,for the respondent Cur adv. vult 10 DEMETRIADESJ readthefollowingjudgment Theapplicant prays,bythisrecourse,foradeclarationthatthedecision oftheDi rector of Customs and Excise, dated the 7th December, 1983, whereby hisapplication fortherelief from importdutyof acarto beimportedbyhimwas dismissed, isnullandvoidandofnolegal 15 effect. Thefacts of thecase are,briefly,asfollows Theapplicant was bom inCyprus andin 1964 heemigrated to SouthAfhca.HereturnedtoCyprusonthe25thDecember, 1979, for permanentsettlement Atthetime of hisarrival inCyprus, or 20 shortly thereafter, hedidnotimportanycar On the 3rd November, 1982, the applicant, relying on the provisions of the Order published under Notification 188/82, submitted an application to the Director of the Department of Customs andExcisefor permission toimporta carfree of import 25 duty,whichheintendedtopurchase.Hisapplication was rejected andhewas informed sobyletterdatedthe29th December, 1982, whereupon hefiledRecourse No. 97/83. Dunngtheheanngof thatrecourse,ittranspired,uponanadvi cebytheAttorney-General, thatOrderunderNotification 188/82 30 couldbeapplied tocasesofCypnotswhohadreturnedtoCyprus before the publication of the Order, provided thatthey satisfied theotherconditionsof such Order.As aresult, theapplication of theapplicantwasreconsidered andanew decision wascommuni catedtohimbyletterdatedthe7thDecember, 1983,rejecting his 35 claim on the ground that his application was notmade within a reasonable timefrom hisreturn,asprovided by theOrder. 23 Demetriades Λ. lacovou v. Republic
(1987)The latter decision is thesubject-matter of this recourse. The Order of the Council of Ministers, underNotification 188/ 82, which was published inSupplement No. IllPartI ofthe Official Gazette of the Republic, dated the 11th June, 1982, reads as fol lows: 5 «Μηχανοκίνητα οχήματα των κλάσεων 87.02.11 και 87.02.19 εισαγόμενα υπό Κυπρίωνοιοποίοι κατόπινμο νίμου εγκαταστάσεως εις το εξωτερικόν δια συνεχή περίοδον τουλάχιστον 10 ετών επανέρχονταικαιεγκα θίστανται μονίμως εν τη Δημοκρατία νοουμένου ότι η 10 εισαγωγή γίνεται εντός ευλόγου χρονικού διαστήμα τος απότης αφίξεώς των κατά την κρίσιν του Διευθυν τούΝοείται περαιτέρω ότι ο Υπουργός Οικονομικών κέκτηται εξουσίαν όπως παραχωρή ατέλειαν εις Κυπρίους επαναπατρισθέντος προ της 1.1.1982 οι οποίοι δ ε ν πληρούν τους ανωτέρω όρους». ^ («Motor vehicles under Tariff Headings 87.02.11 and 87.02.19 imported by Cypriots who after permanent settle mentabroad for acontinuousperiod of atleast 10years return 20 and settle permanently inthe Republic provided theimporta tion takes place within a reasonable time from their arrival at the discretion of the Director: Provided further thattheMinister of Financeis empowered to grant relief from import duty toCypriots repatriated before 25 1.1.1982 who do notsatisfy the above conditions.»). Itwas not disputed that the applicant satisfied the othercondi tionsof theOrder. What was indispute iswhether theapplicant sa tisfied the condition of «importation .... within a reasonable time» from his arrival provided by theabove order. 30 Counsel for the applicant argued that the applicant could not apply for relief before the publication of Notification 188/82 be cause there was no provision in the legislation inforce atthe time of his arrival entitling him to do so and that, therefore, the words «reasonable time» should be construed to mean, in the cir- 35 cumstances of hiscase,as «reasonable timeafter publication of the Order». 24 3 C.L.R. lacovou v. Republic Demetriades J . Counsel for the respondent, on the other hand submitted that the words «reasonable time» in the Order refer to the time of the applicant's amval for settlement inCyprus and thatthesub judice decision was reasonably open tothe Directorof Customs and Ex5 cise Before proceeding to make any pronouncement on the issue before me,I consider itnecessary tomake reference toa veryre cent decision of theAppeal Court Duringtheheanng of Revisional Appeal No 617 (Yiangouv TheRepublic), thequestion arose 10 as towhether anapplicationsubmitted by theappellant inthat ca se tothe Directorof Customs and Excise for permission toimport a car, which was to be purchased by her, free of duty, amounted to an executory act, in view of the fact that the appellant had not actually imported any car, but wanted to know what the stand of 15 the respondent would be on the matter The Full Bench of this Court held, in dismissing the appeal, thatthe letter of the respon dentinforming herthatshe was notentitledtotheduty-free impor tation of a car did notconstitute an executory act but was merely an expression of opinion by the Director The judgment of the 20 Courtwas delivered onthe20thJanuary, 1987 (notyetreported)* Although this point has not been raised in the present procee dings, itis one of the mattersthatcanbe taken upby the Courtex propno motu (see Razts and Another ν The Republic,
(1982)3 C L R 45, 49-50, New Paphos EstatesLtd ν TheMunicipality of 25 Paphos,
(1982)3 C LR 413, 417, Georghiou ν The Republic,
(1982)3CLR 828,835, Strongihotisν The Improvement Board ofAyia Napa,
(1985)3 C L R 1085,1090) The facts of the present case are in line with Yiangou ν The Republic, (supra),in fact they are almost identical Inview of that decision, I holdthatthesubjudice decision does notamounttoan executory act but is only informatory or advisory and as such it cannot become the subject of a recourse underArticle 146 of the Constitution 35 Before concluding, however, Iwish to observe that under the proviso to the Order, the Minister of Finance is empowered to grant relief to Cypnots repatnated before the 1st January, 1982, and, theapplicant,whose case fallswithin theproviso, may apply 'Reportedm
(1987)3 CLFl 27 25 D«m«trUd·· 4. Iacovouv.Republic
(1987)totheMinisterforreliefundersuchproviso(see,also,Mavronichis v.TheRepublic,
(1985)3C.L.R.2301,2317). Intheresult,thisrecoursefailsanditisherebydismissedwithno orderastocosts. Recoursedismissed.5 Noorderastocosts. 26