Law:

Section:

Customs Act (IV of 1969)------S. 19---Notification S.R.O. 500(1)/84, dated 14-6-1984---Notification S.R.0.512(I)/86, dated 29-5-1986---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Customs duty, exemption from---Refusal to grant exemption---Justification---Both the Notifications granting exemption from customs duty were in field and were operative---Exemption available under the Notification S.R.O.-500(1)/84, dated 14-6-1984, was intact and the Notification S.R.O.-512(1)/86, dated 29-5986, did not rescind the exemption granted vide earlier Notification---Effect---Held, there was no bar under any law which barred the importer from claiming benefit under both the Notifications so long as both held the field---Petitioner could validly claim benefit of both the Notifications---Order passed by Central Board of Revenue whereby exemption was not allowed to the petitioner was without lawful authority and of no legal effect---Constitutional petition was allowed accordingly. JUDGMENT Messrs Ayesha Textile Mills Limited, petitioner herein, imported a consignment of automatic cone winding machinery which was to be installed at Sheikhupura. The petitioner claimed exemption from payment of customs duty under Notification bearing NO.S.R.O.500(I)/84, dated 14-6-1984 as well as under Notification bearing No.S.R.O.-512(1)/86, dated 29-5-1986. The petitioner was allowed exemption under Notification bearing NO.S.R.0.512(1)/86 from the payment of customs duty but the respondents refused to allow exemption from payment of sales tax which, according to the petitioner, could not be recovered in view of the exemption granted by Notification bearing No.S.R.O.-500(1)/84. 2. On the refusal of the respondents, the petitioner came to this Court by filing two Constitutional petitions namely Writ Petition No.432 of 1988 and Writ Petition No.3258 of 1988, which were disposed of with the observation that the matter may be taken lip after the Central Board of Revenue has given its decision which decided the matter against the petitioner. By filing this petition, the petitioner has called in question the order of the Central Board of Revenue, dated 12-7-1988, according to…

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