Law: Specific Relief Act, 1877

Section: 42,54

Law: Central Excise Act, (I of 1944)

Section: 3,40

Chamber's 20th Century Dictionary and Black's Law Dictionary ref. (b) Words and phrases--- ------ Lubricating oil" and "base oil"--­ Distinction ---Lubricating oil is the end product which is manufactured through a process of blending base oil with other materials. (c) Specific Relief Act (I of 1877)--Ss.42 & 54---Central Excises Act (1 of 1944), S.3 [as (amended by Finance Act (XII of 1994)], S.4 (5) (a)---Suit for declaration and permanent injunction---Charging section of Central Excises Act, 1944 was amended whereby Central Excise Duty was levied on the import of lubricating oil in packs of oil exceeding 10 litres---Plaintiffs were the importer of base oil by which they manufactured lubricating oil through a process of blending base oil with other materials---Contention raised by the plaintiffs was that base oil imported in the tanks of a vessel was not in pack and as such was not. liable to excise duty according to the amendment in S.3 of Central Excises Act, 1944---Validity---Held, under no circumstances could the word "pack" correspond to the word "tank" of the vessel in which oil of the plaintiffs was imported--­"Lubricating oil" was distinct from "base oil" as the former was the end product manufactured from the latter---Lubricating oil amenable to Central Excise Duty could not correspond , to base oil imported by the plaintiff as such oil imported by the plaintiffs could not be charged with central excise duty. (d) Central Excises Act (I of 1944)--- ----S.40---Jurisdiction of Civil Courts, exercise of---Held, where the authority or the Tribunal acted in violation of the provisions of statute which conferred jurisdiction on it or the action or order was in excess or lack of jurisdiction or mala fide or passed in violation of the principles of natural justice, such an order could be challenged before Civil Courts in spite of a provision in the statute barring the jurisdiction of Civil Courts. Abbasia Cooperative Bank and another v. Hafiz Muhammad Ghous and 5 others PLD 1997 SC 3 ref. (e) Interpretation of statutes--- ---Misinterpretation of law is a violation of law. ORDER I propose to dispose of these suits by this common judgment as the facts…

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