Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)--Ss. 156(1)(9) & 3---Import Policy Order (1982-83), item No.452(J)--­Constitution of Pakistan (1973), Art. 185(3)---Import of Hub 'Spindles of cycles---Finding of Controller of Import and Export to the effect that item Hub Spindles was not covered by the import licence and that such item could not be imported without specific permission of Chief Controller of Imports and Exports---High Court did not give effect to such finding on the ground that finding of Controller of Imports and Exports could not be permitted to be applied to the goods imported on an earlier date---Leave to appeal was granted to consider whether such considerations were sufficient to set aside the orders passed by Authorities after having held that strictly cycle hubs would obviously refer to complete unit; which included spindles, hubs cones, hubs nuts. (b) Import Policy Order 1982-83--- ----Item No. 452(J)---Customs Act (IV of 1969), Ss. 156(1)(9) & 3--­Constitution of Pakistan (1973), Art. 185(3)---Import of Hub Spindles of cycles---Imposition of penalty under S. 156(1)(9) read with S. 3(iii), Customs Act, 1969---Validity---Chief Controller of Imports and Exports gave his ruling to the effect that Hub Spindles could not be imported without specific permission of Chief Controller of Imports and Experts, on 15-8-1983--­Such ruling could not affect goods imported before 15-8-1983---Order of High Court not giving, effect to the rule of Chief Controller of Imports and Exports was, thus, unexceptionable---Leave to appeal was refused in circumstances. Nazir Ahmad v. Pakistan PLD 1970 SC 453 ref. ORDER NASIM HASAN SHAH, J.---This order will dispose of Civil Appeal No. 189 of 1990 and Civil Appeal No. 1190 of 1990. 2. The facts, which form the background to these appeals are that the respondent firm M/s. Manzoor Brothers, Lahore, imported two consignments of hub spindles of cycles against Import Licence No. A-772829 dated 20-10-1982 issued for the parts and accessories of cycles under Item No.452 (J) of the Free List contained in Import Policy Order1982-83. 3. No licence had been obtained by the respondents for the import of the cycle hub spindles alone.…

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