Law: Customs Act, 1969

Section: 219,16

Law: Export Processing Zones Authority Rules, 1981

Section: 11(5),6(1)(2),24A,6,225,226,227,228,229, 230,231,232,233,234,235,236

Law: Export Processing Zones Authority Ordinance, 1980

Section: 26,27

Law: Imports and Exports (Control) Act, 1950

Section: 3(4),3,3(3)

(a) Export Processing Zones Authority Ordinance (IV of 1980)--- ---S.11 (3)---Export from Zone to Tariff area---Control---No power has been conferred upon 'Export Processing Zones Authority, under S.11 (3) of Export Processing Zones Authority Ordinance, 1980, to control export from the Zone to Tariff area or to other countries---Industry set up in Export Processing Zone, under S.11 (3) of Export Processing Zones Authority Ordinance, 1981, cannot take out any material ,or manufactured goods from the Zone to Tariff area except to the extent and in the manner to be specified by the authority in each case---Permission in such behalf is to be accorded by the authority with the prior approval of Federal Government. (b) Export Processing Zones Authority Ordinance (IV of 1980)--- ----S. 27---Power to make rules---Federal Government and Export Processing Zones Authority---Jurisdiction---Scope---Power to make rules under S.27 of Export Processing Zones Authority Ordinance, 1980, has been conferred on Federal Government and not on the Authority---Export Processing Zones Authority has been conferred the power to make regulations with prior approval of Federal Government not inconsistent with the provisions of Export Processing Zones Authority Ordinance, 1980, or the rules. (c) Interpretation of statutes- ----Provisions of statute, reading of---Principles---No provision is to be read in isolation and entire scheme is to be kept in view while interpreting a particular provision---Expressions and provisions take their colour and complexion from the context in which they are used. (d) Interpretation of statutes--- ----Subordinate legislation---Effect---Rules are in the category of subordinate legislation and such legislation can never have overriding effect on an Act of Parliament---Even if one subordinate legislation is repugnant to other subordinate legislation, it does not make either of them to be invalid---In order to make a subordinate legislation to be invalid it has to be shown that either it is beyond the jurisdiction of the authority exercising power of delegated legislation or it was violative of the provisions of the Act of Parliament or is repugnant to any…

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