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NASIR ASLAM ZAHID, J.---During 1988, the petitioner placed, orders for import of certain plastic materials and obtained seven import licences for importing such materials into Pakistan. According to the petitioner, Irrevocable Confirmed Letters of Credit were opened in favoity of the suppliers through Habib Bank Limited and the goods were shipped by the suppliers on various dates. The goods arrived in Karachi during May, June and July, 1988, in respect whereof Bills-of-Entry were filed. According to the petitioner, the said goods were exempted from levy of sales tax in view of exemption Notification No.SRO/530/(l)/86, dated 29-5-1986, but the Customs Authorities were illegally demanding sales tax at 12-1/2 per cent ad valorem on the said consignment and refusing to release the same without payment of sales tax. The claim made by the Customs Authorities for sale, tax. was based oti Notification dated 26-6-1988 bearing No.S.R.O./500/(l)/88 which superseded the earlier Notification dated 29-5-1986. In the fresh Notification dated 26-6-1988, the goods imported by the petitioner no longer remained exempted. The demand of sales tax by the Customs Authorities on the said consignments has been challenged in the present Constitutional Petition.

. 2. We have heard Mr. Muhammad Nasim, learned counsel for the petitioner and Mr. lkram Ahmed Ansari, Deputy Attorney-General assisted by Mr. S.M. Sayedain Zaidi, Advocate.