Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)---S. 156(1)---Notification S.R.O. No.324(I)/99, dated 8-7-1999--­Constitution of Pakistan (1973), Art. 185(3)---Import of palm oil found to be inedible---Record showed that controversial question of fact relating to the. nature of oil, whether edible or inedible, was resolved by the High Court, in view of the test reports, wherein the imported oil was declared not fit for human consumption without further process and consequently, its classification as edible oil was unexceptional--­Laboratories reports showed that the subject oil in the form in which the same was imported was not eatable, therefore, the same would not fall in the definition of edible oil for availing the benefit of the notification under which concession in the payment of income-tax was allowed on the import of edible oil---Supreme Court, in the light of material available on the record, having not been able to find out any legal defect and .infirmity in the impugned for interference, 'without taking any exception, upheld the verdict given by the High Court and dismissed the petition for leave to appeal. JUDGMENT MUHAMMAD NAWAZ ABBASI, J.---This petition under Article 185(3) of the Constitution of Islamic Republic of Pakistan, 1973 has been preferred against the judgment, dated 5-6-2002 passed by a Division Bench of the High Court of Sindh at Karachi in a, Constitutional petition. 2. The essential facts giving rise to this petition are that Messrs Batala Ghee Mills, petitioner herein, imported RBD Palm Oil from Indonesia. Initially the report on the samples of imported tail drawn by the concerned authorities was obtained from Customs House Laboratory and subsequently the samples were sent to HEJ Research Institute of Karachi and PCSIR for laboratory test. The Collector of Customs, Port Bin Qasim, on receipt of the reports of the above laboratories, issued show-cause notice to the petitioners under Customs Act, 1969 read with Import and Export Control Act, 1950 and in consequence thereto, vide order, dated. 10-3-2000 directed the confiscation of the imported oil under section 156(1) of the Customs Act, 1969. The Collector, however, allowed redemption of oil subject to…

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