Conditional Exemption

Petitioner imported 13 concrete transit mixers and his grievance was that authorities had declined benefit of Notification S.R.O. No. 1090(I)/2006, dated 01-11-2006 to him

Validity

Parties had given joint undertaking to pay amount of taxes within 3 days, in case, Federal Board of Revenue would deny exemption in excess of 5% customs duty

Petitioner, in the said undertaking, had also undertaken to accept decision of adjudicating authority by paying fine/penalty which later on came in the shape that there was no retrospective effect of Notification S.R.O. No. 1090(I)/2006, dated 01-11-2006

Petitioner was accommodated in view of such undertaking and when decision was made on the issue, petitioner was required to pay the differential amount

High Court declined to interfere in the decision made by Federal Board of Revenue

Constitutional petition was dismissed in circumstances.