Law: Law Reforms Ordinance, 1972

Section: 3

Customs Act (IV of 1969)--- ----Preamble---Departmental testing of imported materials---Conflicting laboratory results---Multiple tests to resolve conflict---Scope---Any procedure not specifically prohibited by law was permitted and the Department in order to satisfy itself was fully justified to refer such a matter to another test in order to resolve conflicting opinion of previous tests. Islamia University Bahawalpur v. Muhammad Hameed Bhatti and another 2004 SCMR 649; Additional Collector-II Sales Tax, Lahore v. Messrs Abdullah Sugar Mills Ltd. and others 2003 SCMR 1026; Muhammad Iiaz Ahmad Chaudhry v. Mumtaz Ahmed Tarar and others 2016 SCMR 1 and H.M. Saya and Co. v. Wazir Ali Industries Ltd. PLD 1969 SC 65 rel. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- Through this Intra Court Appeal, filed under Section 3 of the Law Reforms Ordinance, 1972, the appellant has called in question the order dated 03.11.2017 passed by learned Single Judge in Chambers, whereby constitutional petition, filed by the appellant, was dismissed. 2. The brief facts of the case are that the appellant imported a shipment of "Prime Hot Rolled Alloy Steel Sheet in Coils" (H.S. Code:7225.3000) having chemical composition according to the Material Analysis Report issued by the manufacturer at the country of origin to contain the element "Boron" of a greater percentage than 0.0008% as mentioned in Chapter 72 Note (1)(f) in Custom Tariff falling under category of "other alloy steel" the goods arrived via M/V Hony Future V. 1536 VIA LCs Nos.13421LCO19347 and 151NSU004403892. The department informed the appellant that in the test report conducted by KRL Laboratory, Rawalpindi, the percentage of Boron was found less than 0.0008% and the goods imported by the appellant did not conforms to the description mentioned by it and conveyed their intention to encash bank guarantees provided by the appellant. Through order dated 05.09.2016 passed in W.P. No. 37189 of 2015, filed by the appellant, the matter was got referred to HEJ Research Institution of Chemistry, Karachi where the test report dated 03.05.2017 confirmed the claim of the appellant but instead of deciding in favour of the…

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