| Citation(s) |
|---|
| 1989 SLG 927 1989 SLD 927 1989 PLD 463 |
Supreme Court of Pakistan
Civil Appeal No. 165 of 1982, decision dated: 21st February, 1989.
MUHAMMAD HALEEM, C.J.,NASIM HASAN SHAH, SHAFIUR RAHMAN AND ALI HUSSAIN QAZILBASH, JJ
M. Bilal, Deputy Attorney General and Rao Muhammad Yousuf Khan, Advocate-on-Record for Appellants. Fazal Elahi. Siddiqi, Advocate Supreme Court and Karam Elahi Bhatti, Advocate-on-Record.
Civil Appeal No. 165 of 1982, decision dated: 21st February, 1989.
MUHAMMAD HALEEM, C.J.,NASIM HASAN SHAH, SHAFIUR RAHMAN AND ALI HUSSAIN QAZILBASH, JJ
M. Bilal, Deputy Attorney General and Rao Muhammad Yousuf Khan, Advocate-on-Record for Appellants. Fazal Elahi. Siddiqi, Advocate Supreme Court and Karam Elahi Bhatti, Advocate-on-Record.
CENTRAL BOARD OF REVENUE and another
VS
Messrs KAGHAN IMPEX and another
Law:
Section:
(a) Constitution of Pakistan (1973)-----Art. 185(3)--Import Policy Order (1979), para. 7(5)--S.R.O. 1040(1)/80, dated 13th October 1980--Leave to appeal granted to examine scope and effect of para 7(5) of the Import Policy Order, 1979 and the effect of the amendment introduced by S.R.O. 1040(1)/80 dated 13th October, 1980. (b) Import Policy Order (1979)-- ---Paras. 7(5) & 7(1)--Provisions of para. 7(5) are in the nature of an exception clause which must be strictly construed in accordance with principles of interpretation--Import of goods whether or not of Indian origin was restricted to goods from India only and not goods of Indian origin through any other source. Para. 7(5) of the Import Policy Order, 1979 restricts imports of goods from India (including goods of Indian origin) to public sector agencies. However, no restriction has been placed under para. 7(1) for the import of goods of Indian origin from any country other than India by the private sector. Bilateral trade between India and Pakistan was allowed to private sector from 1st July 1976 and before Import Policy Order 1979. It is, therefore, difficult to hold that there is any ambiguity in para. 7(5) of the Import Policy Order, 1979. There is nothing in the said provision which could indicate to the trade circles that there was ban on the import of goods of Indian origin from any country. In these circumstances, recourse may be made to the general rules of the interpretation of statutes and documents having statutory validity in discovering the true intention of the legislature. It is amply clear from the pharaseology used in para. 7(5) of the Import Policy Order, 1979, that the import of goods whether or not of Indian origin was restricted from India only and not goods of Indian origin through any other source. The omission of the phrase "from any other country" within parenthesis in para. 7(5) was not merely accidental. This conclusion is fortified by reference to the pharaseology used in para. 7(1) wherein the import is not permissible from Israel, South Africa, Taiwan, a province of People's Republic of China and Rhodesia but also of goods originating from any of these countries. If the…
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