Law: Customs Act, 1969

Section: 19

(a) Interpretation of statutes-- Explanation to a statutory instrument-Ordinary function of an explanation was to clarify, to facilitate proper understanding of a provision and to serve as a guide nevertheless it does not exhaust or complete function and purpose of provision-Explanation contains a legal fiction, to provide a simpler and workable test directed at facilitating operation and implementation of provision itself Construction of -explanation must depend upon its terms, and no theory of its purpose could be entertained unless it has to be inferred from language used. Muhammad Hussain Patel v. Habib Wali Muhammad P L D 1981 S C 1 ; Krishna Ayyangar's case I L R 43 Mad. 550 and State of Bombay v. United Motors A I R 1953 S C 252 ref. (b) Customs Act (IV of 1969) S. 19-Notification No. S. R. O. 702(I)/80, dated 26th June, 1980-Constitution of Pakistan (1973), Art. 199-Levy of custom duty-Exemption-Granting of exemption or in revoking same No jurisdictional fact required to be satisfied or disclosed by Government-Where such was amplitude of power, disclosure of a reason, statement of a fact or narration of an event, would not throw in jeopardy power exercised, only because, the reason, the fact or the event did not or could not stand strict test of accuracy. Any factual enquiry in that domain, not being an inquiry concerning jurisdictional fact, would be altogether outside scope of proceedings in constitutional jurisdiction. ORDER SHAFIUR RAHMAN, J.-All the ten petitions for leave to appeal filed by various Textile Mills raise a common question of law, relating to interpretation of a statutory instrument and they arise out of a consolidated judgment of Sind High Court dated 17-6-1984, whereby not ten but twelve constitutional petitions were dismissed. For their efficient, competitive and profitable operation in the international market .in particular the Textile Mills in Pakistan have been using Auto cone-winders. Under a statutory order (S. R. O.) 695(I)/77, dated 4th August, 1977), the Auto cone-winders qualified as "machinery or articles for use with machinery or as component parts or spare parts of machinery" and were made, and notwithstanding the…

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