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Civil Petition No. 498‑R of 1983, decided on 18th October, 1983.

(On appeal from the judgment and order, dated 27th April, 1983 of the Lahore High Court, passed in Writ Petition No. 313 of 1983).

‑‑ Art. 185 (3)‑Finance Ordinance (XII of 1982), S. 2‑Customs Act (IV of 1969); S. 19‑Leave to appeal granted to consider question as to whether 5 % additional customs duty as surcharge can be levied on value of plant and machinery pursuant to S. 2, Finance Ordinance, 1982, in context of notification dated 26th of June, 1980 issued under S. 19, Customs Act, 1969 which exempted import of plant and machinery proposed to be installed in exempt areas from such sur charge/additional customs duty.

Raza Kazim, Advocate Supreme Court and M. A. Siddiqui, Advocate on‑Record for Petitioner.

Ch. Akhtar Ali, Advocate‑on‑Record for Respondents.

Date of hearing : 18th October, 1983.

.‑Leave to appeal is granted to consider the question as to whether 5 % additional customs duty as sur charge can be levied on the value of the plant and machinery pursuant to section 2 of the Finance Ordinance, 1982, in the context of the Notification dated 26th of June, 1980, issued under section 19 of the Customs Act, 1969, which exempted the import of plant and machinery proposed to be .installed in the exempt area such as the area of Noshehra from such sure Charge/additional customs duty.

2. Security for costs Rs.5,000. The interim order earlier passed is confirmed, but the interest payable on such bank guarantee shall continue to remain deposited in the bank till the final decision of the appeal. The appeal arising from this petition shall be heard at an early date on the present record with liberty to the parties to file additional documents, if any.

M. Z. M. Petition dismissed.

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