Law: Customs Act, 1969

Section: 217

Specific Relief Act (I of 1877)---S.42---Customs Act (IV of 1969), S.217--­Civil Procedure Code (V of 1908),. Ss. 9 to 15 (as added by Code of Civil Procedure (Amendment) Ordinance (X of 1980)]---Suit for declaration---Jurisdiction of Civil Court-­High Court appeal from interlocutory order of High Court passed in suit---Objection was raised by defendant that suit filed before High Court against order of Central Board of Revenue was not maintainable---High Court while deciding said preliminary objection with regard to maintainability of suit had concluded that stage for deciding preliminary objection was premature as alleged controversies were matter of evidence--­Validity---High Court appeal---In absence of any legal flaw in order of High Court, High Court in High Court appeal left the original Court to record evidence of parties on point of jurisdiction of Court in first instance and give fending based on said evidence whether Court had the jurisdiction---In case finding would be in positive, Court must decide suit expeditiously on merits within specified period. JUDGMENT ALI MUHAMMAD BALOCH, J.--­This is a High Court Appeal challenging an order passed by a learned Single Judge in Chamber, on 10-11-1997, whereby the objections raised by the defendants in the suit, on the point of maintainability of the suit were overruled, and the office was directed to fix the suit for further proceedings. The facts necessary for decision of this appeal are to the effect that M/s. Saleem Impex, a sole Proprietorship concern had filed Suit No.681 of 1995 in the High Court against the Central Board of Revenue. The Collector of Customs, and the Trustee of Port of Karachi, with the following prayer:--- (1) That the plaintiff is entitled to a declaration that he has imported Aluminium waste and. scrap and as per invoice and bill of entry, for consumption, bearing IGM-1251, dated 15-8-1995. (ii) Further that the plaintiffs are only liable to pay Customs Duty under Head 7602-0000, as Aluminium waste and scrap. (iii) That the defendants are further liable to be directed to release the goods covered by the said bill of Entry No.7602-0000 on the payment of Customs Duty on the unit…

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