1. MUHAMMAD AFZAL ZULLAH, CJ.--- Leave to appeal has been sought in these petitions; against the acceptance by the High Court, of respondents' Writ Petitions to resolve the following questions:-- "(i) Whether the writ petition was competent without availing of the statutory remedies of Appeal/Revision provided under the Customs Act?
(ii) Whether the High Court was justified in ignoring the legal effect of the three Notifications dated 30-12-1987, issued by the Competent Authority and to set aside the implementation thereof?
(iii) By insertion of section 31-A vide Finance Ordinance, 1988, in the Customs Act, 1969, the ratio of the judgment of this Hon'ble Court in Al-Samrez Enterprises case reported in 1986 SCMR 1917 was not at all available, as such whether the High Court could rely upon the said judgment?
(iv) Whether the High Court was justified, in the circumstances of the case, to dispose of the writ petition without affording adequate opportunity to the Federal Government?
2. After hearing both sides, we consider it a fit case for grant of leave to appeal. The same, accordingly, is granted.
3. The appeals shall be prepared on present record with direction to the parties to file all those documents which shall be necessary for disposal thereof. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.