S. M. CHAWALA & CO.V. COLLECTOR OF CUSTOMS (APPRAISEMENT) Versus COLLECTOR OF CUSTOMS (APPRAISEMENT)

ORDER

1. AJMAL MIAN, CJ.‑‑In the above three petitions, the petitioners have imported canned foods and fruits for diabetics which items axe on free list. The petitioner have filed the above 3 petitions for the reason that the respondents had not processed the bills of entries, which were filed by the petitioner though the imported goods were perishable.

2. We had issued notice to the learned Deputy Attorey‑General to ascertain as to why assessment orders were not passed in respect of the consignments, which are the subject‑matter of the three petitions. In response to the above notice, Mr. Qadir H. Sayeed, learned Deputy Attorney‑General, has submitted that according to the respondent department, samples were drawn of Pineapples and Strawberries and according to the laboratory test, they contained added sugar and, therefore, show‑cause notices have been issued to the petitioner.

3. Mr. Afsar Abdi points out that Pineapples and Strawberries may have natural sugar of their own and what was prohibited was that there should not be any added sugar. He has further submitted that alleged samples were not drawn in the presence of the petitioner.

4. In our view, it will be appropriate for the petitioner to contest the show cause notices before the respondents, who will draw the samples jointly in order to curtail the controversy and would decide the same after receiving the fresh report and after hearing the petitioner.

5. The petitions stand disposed of in the above terms.

6. AA./S‑566/K Order accordingly.