Law: Customs Act, 1969

Section: 59

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----S. 59---S. R. O. 575(I)/2006, dated 5-6-2006, Sr. No.16---Constitution of Pakistan (1973), Art.199---Constitutional petition--Exemption, claim for---Petitioner who was importer of communication equipment, claimed exemption on his consignment under Serial No.16 of notification dated 5-6-2006---Federal Government, under said notification had exempted plant, machinery and equipment and apparatus, including capital goods from so much of the customs duty specified in the First Schedule in Column No.4 of notification---Counsel for the petitioner had stated that communication equipment imported by the petitioner had been included in said Schedule---Serial No.16 of the impugned notification did not place any restriction on the exemption provided to machinery, equipment and other capital goods for service sectors---Letter, wherein the exemption was refused by the authorities, for the reason that it was subscriber equipment, could not be sustained which was not based on proper reading of notification, but conditions which had not been prescribed in the said notification, had been read into the said notification by the authorities---No Authority was entitled to put words in a notification, which were not there---Subject equipment imported by the petitioner, fell within the ambit of Serial No.16 of the notification---Petitioner, in circumstances fully qualified for the exemption granted under the Notification S.R.O. 575(I)/2006, dated 5-6-2006. ORDER MUHAMMAD ATHAR SAEED, J.---This petition has been filed seeking the following reliefs: (a) Declare that the letter dated 1-4-2010 issued by the respondent No.1 is unlawful, without jurisdiction and of no legal effect. (b) Declare that notice dated 27-5-2010 issued by respondent No.4 on the basis of letter dated 1-4-2010 aforementioned is void, illegal, without juriscfiction and of no legal effect. (c) Declare that equipment imported by the petitioner falls within the ambit of Serial-16 of S.R.O. 575(I)/2006 dated 5-6-2006 and, thus, entitled to the exemption granted there-under by the Federal Government. 2. Brief facts of the case are that the petitioner is an importer of communication equipment…

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