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" RECOVERY OF IMPORT SURCHARGE BY APPRAISEMENT COLLECTORATE KARACHI ON RING SPINNING FRAMES IMPORTED DURING THE YEAR 1991 RECOVERY OF IMPORT SURCHARGE BY APPRAISEMENT COLLECTORATE KARACHI ON RING SPINNING FRAMES IMPORTED DURING THE YEAR 1991   By Mr. Akhtar Javed, Advocate, Lahore   Various textile mills imported consignments of Ring Spinning Frames during the year 1991;   2. The clearance of the aforesaid consignments had been sought without payment of customs duty in terms of S.R.O. 530(I)/90 dated 7-6-1990; that under the aforesaid notification, the Federal Government had granted exemption from whole of customs duty on machinery which was not manufactured locally, if imported before 30-6-1993, for initial installation or for balancing, modernization, replacement or extension of the approved projects for certain areas;   3. Vide Sr. No. 23 of S.R.O. 480(I)/88 dated 26-6-1988 as amended vide S.R.O. 501(I)/89 dated 3-6-1989 and S.R.O. 568(I)/89 dated. 3-6-1989, the Federal Government had also granted exemption from payment of whole of Import Surcharge to goods inter alia including plant and machinery imported for setting up industrial projects in certain areas;   4. During the year 1991, the issue of local manufacture of Ring Spinning Frame was under dispute between the importers of textile machinery and C.B.R. field formations; it was a normal practice that the field formations of C.B.R. used to release of Ring Spinning Frame against Insurance Guarantee/Indemnity Bonds; that in the instant case, the consignments of Ring Spinning Frames imported by textile mills were also released against Insurance Guarantees;   5. The issue of local manufacture of Ring Spinning Frame had not been resolved when through S.R.O. 1076(I)/95 dated 5-11-1995,…