Law:

Section:

(a) Import Trade Control Order, 1991---- ----Chap. 22, Note 1-A---Constitution of Pakistan ( 1973) Art. 185(3)--- Classification of imported goods---Leave to appeal was granted by Supreme Court to examine Note 1-A in Chap.22 of Import Trade Control Order, 1991. (b) Import Trade Control Order, 1991---- ----Chap. 22, Note 1-A---Classification of goods imported---Import of Denatured Ethyl Alcohol under licence---Customs Authorities disputed the head of classification and found that the goods were on the negative list of the import policy and thus liable to confiscation---Order of the Customs Authorities was assailed in Constitutional petition before High Court which was dismissed---Contention by the appellant was that even if the imported goods were classified under PCT Hdg. No.2207-2000, the same had been taken, out of prohibition on account of statutory exceptions added to Note 1-A in Chap.22 of the Import Trade Control Order, 1991---Validity--­Appellant had assured that he had imported the goods under a valid import licence and the same would be put to industrial use without causing any hazard to the human life---Supreme Court, without differing with the findings of the Authorities, on compassionate grounds and to save the appellant from big monetary loss allowed 80 drums of the goods to be released subject to payment of customs duty---Appeal was disposed of accordingly. JUDGMENT RASHID AZIZ KHAN, J. ---Facts in brief leading to this appeal are that appellant imported 80 x 189 Kgs. Drugs of Denatured Ethyl Alcohol with 1 % Methanol 74° OP Specific Gravity of 0.7896 under the licence. On arrival of . The consignment, appellant presented bill of entry under classification of imported goods under PCT Heading No.2905-1100. The Customs Authorities disputed the classification of the goods and treated it under PCT Heading 2207-2000 and held that goods were on the negative list of import policy, therefore, liable to confiscation. However, they were allowed to be released on the payment of fine of Rs.30,000, in view of the fact that goods were imported under import licence duly issued. Appellant seriously disputed the decision and challenged the same in Constitutional…

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