(1988)1988June24 [SAVVIDES,J.] INTHEMATTEROFARTICLE146OFTHECONSTITUTION GEORGMOSNICOLIS, Applicant, v, 1.THEDIRECTOROFTHEDEPARTMENTOFCUSTOMSANDEXCISE, 2.THEREPUBLICOFCYPRUS,THROUGHTHEOFFICEOFTHEATTORNEY-GENERAL, Respondents. (CaseNo. 744/87). CustomsandExcise Duties—Motor vehicles, importation ofby Cypriots— Exemptionfrom importduty—Order188/82 oftheCouncilofMinisters— "Permanentsettlementabroad'—Meaningof—Reviewofauthoritiesonthe subject. Therecourseinthiscaseremained unopposedtotheend.Thesubjudicerefusal toallowthedutyfreeimportationofaMotorVehiclebytheapplicantwasannulledonthegroundthat,inthelightofthefactsofthiscase, itwasnotreasonablyopentotherespondentCommissioner. Subjudicedecisionannulled. Noorderastocosts. Casesreferredto: Mavronichisv.TheRepublic
(1985)3 C.L.R. 230; Constantinidesv. TheRepublic
(1986)3CUR.822; 1264 3C.L.R. Nicolisv.Republic .Neocleousv.TheRepublic
(1986)3C.L.R. 1435; loannou v. TheRepublic
(1986)3C.L.R.
- Recourse. 5 Recourse against refusal of therespondent toallow applicant toimportadutyfreemotorvehicleasarepatriatedCypriot. A. Poetis, for the applicant. Noappearance fortherespondent y 10 ,s 2Q · i' ' Cur. adv. vult. SAVVIDES J.readthefollowing judgment. The applicantby thepresent recourse challengestherefusal of therespondent Director of theDepartment of Customs 8c Excise not toaccede to applicant'sapplicationtoimportamotor-vehiclefreeofdutyunder the provisions of Sub-heading 19of item 0.1 of the Fourth ScheduletotheCustoms&ExciseDutiesLaw, 1978,whichwas communicated to the applicant by letter dated the 4th August,
- ' : L The only legal ground on which the recourse is.based and which was argued bycounsel for applicant is that the subjudice decision violates the provisions of Law 18/78 and the Fourth Scheduleofthe saidlawunder Sub-heading 19,item0.
- Thecase was fixed for the 2ndDecember, 1987,andcopyof the application together with anoticeof thedateof hearing was servedon therespondents on 9th September,,1987.Neitherthe. respondents noranycounsel on their behalf appeared onthe2nd 2 5 December*.1987, anddirections were given in their absense by • theex-President of thisCourtbefore whomthecase wasfixed for anopposition tobefilled by the 15thJanuary andfor writtenaddressesthereafter in accordancewiththedirectionsgiven andthe case was adjourned tothe 6ttiApril, 1988.Directions were also 1265 SavvidesJ. Nicolisv.Republic
(1988)giventotheRegistraroftheCourtthatcopyoftherecordbesent to therespondents. Suchcopy wassenttothembytheRegistry on7th December, 1987,butagain therespondents failed toappearandopposetheapplication. When the case came up before me,on the 6th April, 1988, 5 havingbeensatisfied thatnoticeofthehearinghaddulybeensent totheoffice of theAttorney-General Itreatedthecaseasunopposed and I gave directions tocounsel for applicant to file his writtenaddresswithinonemonthandappearbeforetheCourton the 14thJune,1988,fororalclarifications. 10 In viewof thefact thatrespondentsfailed toappearandalso failed toopposetheapplicationIshallproceedtodelivermyjudgmentonthebasisof thefacts before measpresented bycounsel fortheapplicantwhicharesupportedbyanaffidavit swombythe applicantonthe 14thJune,
- 15 TheapplicantisacitizenoftheRepublicandwasbomon14th October, 1950.He attended school up to the third class of the Gymnasiumandthendecidedtotakeemploymentoriginallyasa seamanandfor suchpurposeheleftforDenmark.Since1973according tohisaffidavit hetook permanent residence abroad. In 20 1981hegotmarriedabroadandreturnedtoCyprusinNovember, 1984,forpermanentsettlementinCyprus. Applicant submitted anapplication onthe 18thJuly, 1985to respondentIfor thedutyfree importationofhisMitsubishiGallant 1.6 GLSmotor-carwhich hadbeenpreviously temporarily 25 imported into Cyprus by customspermission and registered in CyprusunderReg.SE347.Respondent 1 informedtheapplicant that it was not found possible toaccede to hisrequest on the groundthat"hisstayabroaddidnotconstitutepermanentsettlementasprovided bythelaw"andalsothatthetemporarystayin ~Q Cyprus of the vehicle in question wasextended till 31st July, 1987 by which date he had either to export itfromCyprus or placeitinageneralbondedwarehouseorpayallcustomsduties andchargespayablethereonatavaluetobeassessedattherates 1266 3 C.L.R. Nicolisv. Republic SavvidesJ. inforce as at21st June,
- , ι 5 10 -- \ ; Infact thereply of respondent
(1)isonacyclostyledformon 'whichtheonlyadditionswerethenameoftheapplicant,thenum berof.hiscar,thereason of therefusal andwith thedeletionof certainpartswhichwerenotapplicable.Thisfact however might havebeenmaterialhadagroundof law for lack of duereasoning beenraised whichis notthe caseand.therefore,Ishall limitmy self tothesolequestionputbefore me for answer. Before touchingthesubstanceof thecaseIshall makeabrief reference totherelevant Orders relating to the importationof duty-freecars by,repatriatedCypriotsafter apermanentsetdement abroadfor aperiodof atleasttenyears. , TheOrderof theCouncilofMinisterswhichwasissuedunder .theprovisions of s.l 1
(2)of the-Customs&Excise Laws 1978to 15 1981andpublishedintheofficial Gazetteof theRepublicof 10th July, 1981, underNotification 151provides underitem0.1, Sub heading 19,thatmotor-vehicles of tariff headings 87.02.11and .87.02.19importedby Cypriots who after permanent settlement abroadfor acontinuousperiod of atleast tenyears returned;to 20 takeuppermanentresidence in Cyprus,areexempted fromimpoitdutyprovidedthat(a)suchmotor-vehicleswereintheirpos session for aperiod of npt:less than oneyear and (b)only one motor-vehicle for each family could be allowed dutyrfree. The above Orderwas repealedand substitutedby anew Order,ofthe 2<r .Councilof Ministerspublished intheofficial Gazetteof the Re public, SupplementNo. 3of the 11thJune, 1982, underNotifi cation 188.Itsscope was toobliterate thefirstcondition of the .previous Orderandextend its application tonew cars and, also, bytheadditionofthe-words"prpvided theimportationtakesplace . within areasonableperiodoftimefrom theirarrival atthediscre.tipnoftheDirector". , , , i M , .t 0 Thequestionofexemptionfromimportdutyinrespectofcars imported;by Cypriots whoafter permanentsettlementabroadre turned.totakeuppermanentresidencein,Cyprusandtheextentof 1267 SavvidesJ. Nicolisv.Republic
(1988)suchexemptionhasnowbeenregularizedbynewprovisionsintroducedbytheCustoms&Excise(Amendment)(No.3)Lawof 1987(Law309/87)whichamendeds.11of thepreviouslawby virtueofwhichtheaboveOrderswereissued.Inviewofthefact however,thatthepresentcasehastobedecidedonthelegalsitu- 5 ationwhichexistedonthedatewhenthesubjudicedecisionwas takenIfind itunnecessary tomakeanydetailedreference tothe newprovisionsintroducedbyLaw309/87inthisrespect Thesolequestionwhichposesforconsideration,asmentioned earlier,iswhethertheapplicantatthematerialtimewhenhere- IQ turnedtotakepermanentresidenceinCyprussatisfied thecondition ofpermanentsettlementabroadforacontinuousperiodofat leasttenyearsasprovidedbyNotification 188. ItiswellestablishedbyaseriesofdecisionsofthisCourtthat when apersonclaimsrelieffrom payment ofdutytheburden is 15 uponhimtosatisfy theappropriateauthorityofhisentitlementto suchrelief. From the material before methe following facts areestablished: TheapplicantleftCyprusin 1972andwenttoDenmarkwhere 20 hetook employment as a seaman and heremained abroad ever since.Accordingtohis affidavit hesettledpermanendyabroad andin 1981 hegotmarriedthereandreturnedtoCyprusaboutthe endof 1984forpermanentsettlement.ApplicantbroughttoCyprusin 1985aMitsubishiGallant 1.6GLSmotor-carwhichhe 25 wasallowedtoimporttemporarilybyvirtueofapermitgrantedto himon27thJune,1985.On 18thJuly,1985,hesubmittedhisapplicationforrelieffrom importdutyundertheprovisionsofSubheading 19ofitem0.1oftheFourthScheduletotheCustoms& Excise Duties Law on the ground of a permanent settlement ™ abroadforacontinuousperiodofatleasttenyears.After adelay oftwoyearstheDirectoroftheDepartmentofCustoms&Excise decidedtoreject applicant'sapplicationandinformedhimaccordingly byletterdated 4th July, 1987,towhich reference hasal1268 3C.L.R. readybeenmade. Nicolisv.Republic ' SavvidesJ. . ' Thequestion as to what amountstoapermanent settlement abroadhasbeenconsideredinanumberofcasesofthisCourt.In someofthemthestayofanapplicantinaforeigncountryforpur5 posesofstudieswasnotconsideredtobeapermanentsettlement abroad{Mavronichisv.TheRepublic
(1985)3C.L.R.230, Constatinides v.TheRepublic
(1986)3C.L.R.822.Inothersitwas found thatinthesurroundingcircumstances andthefactsofthe particularcases,theconclusionoftheDirectoroftheDepartment JO of Customs&Excisewasreasonablyopentohim(Neocleousv. TheRepublic
(1986)3C.L.R.1435). InIoannou v.TheRepublic
(1986)3 C.L.R 1263,although theapplicanthadprovedthathehadbeenresidinginSaudiArabia for morethantenyearsneverthelesshisrecoursewasdismissed 15 on the ground that itwasreasonably open totherespcnurTtftc. find thattheapplicant:.ad\oi beenpermanentlystayinginSaudiArabiaasinthecircumstancesofthecaseandonthematerialbeforetheCourtnon-Moslemshadnorighttosettleatthatcountry. 20 25 30 Inthepresentcasefrom thefactsbeforemeitemanatesthatthe applicant since 1973hadbeen residing abroad andhad noconnectionwithCyprus.ThereisnoindicationthatinDenmarkorin anyotherEuropeancountrypermanentsettlementforaforeigner irrespective of denomination asin thecaseofIoannou(supra) cannotbeacquired.Infactfromwhatemanatesfrom thefactsset outinapplicant'saffidavit hehadpermanentlysetdedandresided abroadsince 1973,afact whichstandsuncontradicted. Inthecircumstancesofthepresentcaseandinthelightofall materialbeforemeIfindthattheconditionssetoutforthegrant of theconcession for aduty-free cararesatisfied and,therefore, thedecisiontakenbytherespondentwasnotreasonablyopento him.FurthermoreIhavecometotheconclusion thattherespondent Directorof theDepartment of Customs&Excisefailed to carryoutadueinquiryintothecaseoftheapplicantbeforereachinghisdecisionofrefusing hisapplication. 1269 Savvides J. Nicolis v. Republic
(1988)Intheresultthepresentrecourse succeedsandthesubjudice decision ishereby annulled.Bearinginmindthefact thattherecoursehasnotbeenopposedImakenoorderforcosts. Subjudicedecisionannulled. Noorderastocosts. 5 1270