Law: Customs Act, 1969

Section: 19

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--S. 19---Constitution of- Pakistan (1973), Art.199---Constitutional petition--­Exemption from import duty---Applicability of Notification S.R.0.499(1)/95--­Non-compliance of order of High Court---Effect---Petitioner was a manufacturer of Alloy Steel Ingote and a provisional certificate was issued to the petitioner for the import of certain quantities of raw material mentioned in that certificate, free of duty---Utilization of permissible quantity of raw material was subsequently enhanced by the authority--- Final certificate was not issued to the petitioner, but instead provisional certificate was also cancelled without assigning. any reason by respondents/Authority---Petitioner assailed the act of Authority before High Court in Constitutional petition---High Court remanded case of the petitioner for decision afresh---Authority in post-remand proceedings did not comply with the orders of High Court---Consequences---Provision of Notification NO.$.R.0.499(1)/95 exempted raw material, sub-components, and components imported for the use in manufacture of goods specified in the table which were meant primarily for export or supply to industrial units, projects, agencies entitled to import them at concessionary rates from whole of customs duty and sales tax, subject to certain conditions---Order of Authority refusing issuance of certificate to the petitioner was not sustainable as the same was against the order of remand which had become final and such order was also based upon misreading of the relevant notification---Such an order of the Authority was without lawful authority and of no legal effect. JUDGMENT The dispute in this case relates to the issuance of final certificate by the respondents in terms of Notification bearing No. SRO-499(I)/95, dated 14-6-1995 whereby raw material, sub-components and components imported for use in the manufacture of goods specified in the table meant primarily for export or supply to the industrial units were exempt from payment of customs duty and sales tax. The petitioner had earlier come to this Court by filing Writ Petition No.23128 of 1998 which was allowed on 11-12-1998 and case was remanded to the…

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