Law:

Section:

Customs Act (IV of 1969)--- ----S. 31-A---Letter No. S1/Misc./243/98-Oil dated 24-3-1999---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Consignment of coconut oil, in the present case, was no more fit for human consumption but could now be used for soap manufacturing purpose---High Court, disposed of the Constitutional petition in the terms that the consignment of inedible coconut oil be released to the petitioner on payment of all the leviable duties on the consignment and fulfilment of all such other conditions as contained in letter S1/Misc./243/98-Oil dated 24-3-1999---Petitioner was directed to furnish security equivalent to the value of the consignment as assessed by the department---If any proceedings were to be initiated or were pending against the petitioner on the basis of Contravention Report, same shall follow its own course without being prejudiced by order of the High Court. ORDER The petitioner has invoked the jurisdiction of this Court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 with the following prayers:-- (a) Declare that the refusal/inaction of the Respondent No.2 to release the petitioner's consignment of coconut oil presently in the bounded warehouse is arbitrary, illegal confiscatory and contrary to the provisions of Customs Act, 1969. (b) Direct the Respondents to release 86 drums of coconut oil imported by the petitioner, which are presently in the bonded warehouse for supply to the soap manufacturer as raw material. (c) Grant any other relief deemed just an appropriate in these circumstances of the case. (d) Grant cost of petition. 2. The relevant facts giving rise to this litigation are that in the month of June, 2002, the petitioner imported a consignment of 18,240 Kgs. edible coconut oil contained in 96 drums of 190 Kgs each. In July, 2002 this consignment was placed in the bonded warehouse and subsequently then drums were got ex-bonded by the petitioner in the month of October, 2002. In July, 2003, when the petitioner filed ex-bond bill of entry for release of another twenty drums, respondent No.2 refused to process the bill of entry for ex-bond and raised objection with…

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