PAK, CORPORATION IMPORTERS AND EXPORTERS Versus FEDERAL GOVERNMENT OF PAKISTAN

1. NAIMUDDIN, C.J.‑‑ In this Constitutional Petition the petitioner has prayed as follows:‑

2. "The petitioner, therefore, prays that this Hon'ble Court be pleased to declare the impugned General Office Order. No.16/ 1986 dated 8‑10‑1986 as illegal, ultra vires and having no legal effect and further declare that the duty on the imported items as stated in the petition is leviable under the Customs Tariff as laid down in P. C . T. Customs classification No.73‑20 (73‑20) (b) and grant the costs of the petition and grant any other relief this Hon'ble Court may deem fit and proper in the circumstances of the case."

3. The point raised in this petition came up for consideration before another Division Bench of this Court in Indus Automobile (Pvt) Ltd. v. Central Board of Revenue and 2 others reported in PLD 1988 Kar. 99 and after hearing the learned counsel for the petitioners, counsel for the respondents, the Court passed following order: ‑

4. We would, therefore, remand the above cases to the Assistant Collector of Customs to show the material to the petitioners on the basis of which the prices in the relied upon by the department were notified and also to provide the petitioners opportunity to produce in rebuttal the material which they wish to produce and thereafter to decide the question whether A the impugned assessments have been made in accordance with law. The petitioners shall be entitled to file appeals and other proceedings competent under the Act before the forums provided for in cases they are aggrieved by the above fresh orders."

5. The petitions stand disposed of in the above terms with no order as to costs."

6. By consent of the counsel before us, we dispose of this petition also in terms of the above‑quoted order.

7. M.Z.S. /P‑88/K Order accordingly.