Law: Customs Act, 1969

Section: 21

Customs Act (IV of 1969)---S. 21---Notification S.R.O. 400(I)/97, dated 31-5-1997---Notification S.R.O. 435(I)/2001, dated 18-6-2001---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Exemption from customs duty--­Factual inquiry---Technical aspect of equipment---Locally manufactured parts---Compatibility with imported equipment---Dispute was with regard .to import. of equipment for oil exploration project---Components which could not be locally manufactured were exempted from import duty--­Engineering Development Board had decided that the disputed components could be locally manufactured, therefore, such components were not exempted under the Notification S.R.O. 400(I)/97, dated 31-5-1997 and Notification, S.R.O. 435(I)/2001, dated 18-6-2001---Plea raised by the importer was that the locally manufactured components were not compatible with the imported equipment and the Board had not provided opportunity of hearing to the importer---Validity---High Court in exercise of Constitutional jurisdiction would not enter into disputed questions of fact and more so when the technicalities of manufacturing of equipment was involved---Law had itself created a forum for determining the disputed question about the status of imported equipment---Importer had submitted to such forum and after elaborate determination of all relevant aspects, the Board had decided against the importer---Function of Engineering Development Board was only to determine the question as to whether the equipment imported was being locally manufactured or not---Board was not supposed to determine the compatibility or suitability of the imported equipment with that of the equipment manufactured locally---Law did not make any provision for determi­nation of compatibility or suitability--- Engineering Development Board had examined and gone through the material placed by the importer and had also provided him opportunity of hearing and thereafter had passed the order---Such order did not suffer from any illegality requiring interference by High Court in Constitutional jurisdiction---Petition was dismissed in circumstances. Sohail Jute Mills Ltd. v. Federation of Pakistan PLD 1991 SC…

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