Law:

Section:

Keywords: Collector Of Customs, Trading, Petition, Costs, Appraisement, Interpretation, Dispute, Description, Exception, Interpretation Of Statutes, Federal Government, Prohibition, Goods, Order, Language, Exclusion, Penal Provisions, Question Of Law, Provisions, Customs, Petitioner, Omission, Government Result: Petition allowed JUDGMENT FAKHRUDDIN G. EBRAHIM, J.-The common question of law arising :n this petition and the connected Petition Nos. D-337, D-338, D-339, D-340. D-341, D-1025, D-1140, D-1141, D-1142, D-1238, D-1239, D-510, D-1511, D-1512, of 1978 and D-113, D-114, and D-115 of 1979 relates to the interpretation of item No. 133 of the Schedule to the Import Policy Order, 1977, which item reads under : "Serial No. 133ITC Schedule Numbers (i) Iron & steel pipes and tubes and73, 18, 11, lIt-2, fittings thereof excluding G. I.73-201V, Pipes & tubes and black pipes83-08-IV " and tubes. The petitioner in each case has admittedly imported carbon steel tubes galvanised, which, according to the respondents was importable. Exclusively by the Trading Corporation of Pakistan under Entry No. 382-A in Part `C' of the Import Policy Order, 1977 which reads as under :- 382-A 1. T. C. Headings G. I. Pipes and tubes and black pipes73-18 111. 2. and tubes. The respondents also relied on an amendment effected in the foresaid two items by the Federal Government under S. R. O. 164 (1) 7S, held 12th February, 1978 which reads as under :- "S. R. O. 164(1)178.-In exercise of the powers conferred by sub section (1) of section 3(XXXIX of 1950), the Federal Government is pleased to direct that the following further amendment shall be made in the Import Policy Order, 1977, namely :- In the aforesaid order, in Annex. I- (i) in Part A, against Sl. No. 133 (i) in column 1, in column 2, for the letters `G. 1.', the words `Galvanised iron and steel' shall be substi tuted ; (ii) in Part C, against Sl. No. 382 in Column 1, in column 2, in the description against entry (a), for the letters "G. 1.', the words `Galva nised iron and steel' shall be substituted." 2. The petitioners case shortly stated is that under the aforesaid item 133 for which they possessed an import licence,…

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