Law:

Section:

(a) Interpretation of statutes¬ No word in statute to be lightly inferred as a surplusage or as redundant. Muhammad Naseem Ahmad v. Azra Feroz Bakht P L D 1968 S C 37 ref. (b) Notification¬- Construction Notification generally to be construed as prospec¬tive unless otherwise expressly stated. (c) Constitution of Pakistan (1973) ¬ . Art. 199 Writ Decision of subordinate authority based on erroneous assumption or erroneous interpretation Held, can be reviewed by High Court in exercise of constitutional jurisdiction. [Writ-¬Review].. Malik Khizar Hayat Tawana and others v. Mst. Zainab Begum P L D 1967 S C 402 and Noora v. The Settlement and Rehabilitation Commissioner and another 1969 S C M R 517 ref. (d) Customs Act (IV of 1969) Ss. 16 & 156(9) Provisions of Act, infriction of which involves penal action, to be construed strictly Customs Authorities feeling to discharge burden of proving unlawful import Benefit of doubt must go to accused person. [Interpretation of statutes Burden of proof--¬Benefit of doubt]. JUDGMENT I. MAHMUD, J. This constitutional petition seeks to question the legality and validity of orders passed by the respondents Nos. 1, 2 and 3 ordering confiscation of a consignment of air conditioning machines imported by the petitioner, on the alleged ground that these items were not covered by a valid import licence and also imposing a redemption fine in lieu of confiscation. 2. The petitioner's firm, a registered importer, was granted an import licence No. 172557 by the Chief Controller of Imports and Exports, Karachi, for the import of 'machinery and mill works, N. O. S. (not otherwise specified) and parts and accessories thereof and maintenance spares, all sorts. . " as covered by Serial No. 176 of Annex. I of the Import Policy Order, 1973. The' above mentioned items of Serial No. 176 included air conditioning machines falling under heading No. 84 12 III "other air conditioning machines" of the I. T. C. Schedule. The complete heading No. 84 12 of the I. T. C. Schedule reads as follows:- "84 12. Air conditioning machines, self contained, comprising a motor driven fan and elements for changing the temperature and humidity of air; I. Domestic…

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