Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)--S. 19---S.R.O. 484(1)-92 dated 14-5-1992---Constitution of Pakistan (1973), Art. 199---Import of Ring Spinning Frames---Exemption from payment of import duty---Validity---High Court in earlier Constitutional proceedings had directed Collector of Customs to conduct fresh enquiry after giving opportunity of hearing to petitioners in order to determine whether complete set of Ring Spinning Frames of particular specifications were being locally manufactured or available and then to pass order regarding exemption or otherwise from duty---Collector of Customs conducted no independent enquiry and did not apply his own mind but relied on the verdict given by Collector (Appraisement) Customs who on direction of Supreme Court which had remanded cases of similar nature to him, had given his finding that sets of various spinning frames were being locally manufactured---Collector of Customs to whom petitioners' case was remanded, on basis of that report had found that petitioners were not entitled to exemption from import duty---Such post remand finding was affirmed by Central Board of Revenue---Collector of Customs in post remand proceedings had dealt with the matter in casual and cursory manner and had placed complete reliance on verdict given by Collector (Appraisement) Customs without appreciating apparent difference between the cases remanded by Supreme Court and that of petitioner---Impugned post remand orders of Customs Authorities were set aside and case was remanded to Collector of Customs once again to determine the matter referred to him in earlier remand order within specified period after giving petitioners opportunity to produce in rebuttal any material which they wanted to produce to pass fresh orders---Petitioner was also required to avail all remedies available under Customs Act, 1969, before competent forums if aggrieved by fresh order. PLD 1991 SC 329 and 1986 SCMR 1917 ref. ORDER JAVED IQBAL, J.---By this judgment we propose to record reasons of our short order dated 27-9-1993. The brief facts of the case are that the petitioner's Company having its industrial establishment located at Winder Industrial Trading Estate, Tehsil…

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