Law: Customs Act, 1969

Section: 81

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)---S.81---Provisional determination of liability---Scope---Petitioner sought direction to the department to allow provisional release of imported consignments under S. 81 of the Customs Act, 1969, till such time its representation for granting exemption from levy of regulatory duty was finally decided by the department---Validity---Pendency of mere representation could not be accepted as a cause for provisional release of any consignment---Petition being misconceived was dismissed. (b) Constitution of Pakistan---Art.199---Constitutional jurisdiction---Ad-interim relief---Scope---High Court, in exceptional circumstances, can pass ad-interim orders pending final adjudication of a petition; but that can only be done when a prima facie case is made out that the petitioner may be able to succeed before the Court in its final determination of the dispute---Ad-interim relief can only be granted where there is every likelihood that if such a relief is not granted, the party approaching the Court may be prejudiced---It is only when the Court is empowered to grant the final relief, an ad-interim relief can be granted---Approaching a constitutional court, in any other situation or manner, is not a correct approach. ORDER Through this petition, the Petitioner has sought the following relief(s):- (i) Declare that the Impugned Clause (g) of Paragraph 2 of RD imposing SRO No. 966(I)/2022 dated 30.06.2022 is discriminatory, illegal, perverse and that limiting the scope of raw materials exempted from regulatory duty to the products having diameter of 75mm and above is against Articles 18 and 25 of the Constitution, 1973; (ii) Direct the respondents Nos. 1 to 4 to decide/finalize the representations / applications filed by the Petitioner for eradication of such discriminatory imposition of RD on the same raw material within a reasonable time period as the delay, neglect and inaction has been causing severe financial and manufacturing losses to Petitioner; (iii) Restrain the respondents from taking any action pursuant to the impugned notification, bearing SRO No. 966(I)/2022 dated 30.06.2022, including but not limited to the levying, imposition,…

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