Both the learned counsel for the parties agree that the matter in issue already stands decided by a Division Bench of this Court where the impugned order of the Tribunal was assailed by the revenue, In that order recorded by our learned brothers Tassaduq Hussain Jilani, J. And Bashir A. Mujahid, J.
On 17.11.2003 in Custom Appeal No. 168/2003 an indulgence for the revenue was refused on the ground that the amendment in SRO brought about on 7th June, 2003 under the first proviso to Section 181 of the Customs Act was later in time while the passengers covered by the Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000 had already filed bill of entries Therefore, finding that no question of law arose out of the impugned order of the Tribunal the custom appeal filed by the revenue was dismissed having no merit.
2. For the various reasons given in the aforesaid order to which we respectfully subscribe, this appeal shall also be dismissed in limine.