2005 PTD 981 KARACHI-HIGH-COURT-SINDH
OCCIDENTAL OF PAKISTAN, ISLAMABAD
COLLECTOR (APPRAISEMENT), CUSTOM HOUSE, KARACHI
–Ss. 16 & 20—Regulations of Mines, Oil fields and Mineral Development (Government Control) Act (XXIV of 1948), S. 2—Constitution of Pakistan (1973), Art. 199—Constitutional petition—Contract for exploration of Oil fields between foreign company and Federal Government—Duty free import of Rig by contractor for exploration and drilling operations in terms of such contract—Completion of contracted project—Subsequent use of such Rig by contractor in other fields with approval of concerned Ministry of Government—Show-cause notice demanding customs duty from contractor for not re-exporting such Rig on completion of contracted project—Validity—Such Rig, if not re-exported after completion of contracted project, but used locally on commercial basis, would be deemed to have been imported without payment of customs duty and other taxes—Drilling for Oil and Gas , in the present case, was done officially at Government level and no private sector was involved therein—Original contract would be assumed to be in force as such Rig was still being used officially in exploration of Oil and Gas —High Court accepted Constitutional petition and declared impugned show-cause notice to be without lawful authority.