RUSTAM S. SIDHWA, J.-l. This judgment will dispose of the above three appeals preferred by the Federation of Pakistan and others, appellants, against the consolidated judgment of a learned Single Judge of the Lahore High Court dated 6th February, 1980 accepting the three writ petitions filed by each of the respondents.
2. Leave was granted in these three appeals as leave had already been granted in Federation of Pakistan v. M/s. M. Afzal & Sons and others connected petitions (C.P. Nos. 138-R to 143-R of 1977) where the question of law involved was identical to that raised in the present cases.
3. Ch. Muhammad Faruq, Deputy Attorney-General, appears for the appellants in all the three appeals. He submits that the Karachi Bench of the Supreme Court has already heard the connected appeals and has reserved judgment. He submits that whatever is the decision in those cases, the same shall be binding in the present appeals.
4. Nobody appears on behalf of the respondents.
5. The decision in the case of Federation of Pakistan v. M. Afzal cfc Sons and others connected appeals (C.A. 210 to 215 of 1977) was delivered by a Bench of i.e Judges of this Court on 29th August, 1991. In terms of the decisions in these appeals it was held that where a particular article was exempted from payment of customs duty under section 19 of the Customs Act, 1969, which exemption was later withdrawn, the benefit of exemption was available only in respect of those goods which were imported between the date the exemption was granted and the date it was withdrawn, provided the bills of entry had been filed with the Customs before the date the exemption was withdrawn. In A1 Samrez's case (1986 SCMR1917), which was a judgment delivered by four Judges of this Court, the said benefit was held to be available if between the date the exemption was granted and the date it was withdrawn, effective steps had been taken by the importer to conclude his contract with the exporter and open the letter of credit, in terms of his contract, irrespective of the fact that his goods arrived or bills.
7. For the foregoing reasons, all these three appeals C.A. Nos. 202 to 204 of 1985 are accepted, the impugned judgments of the learned Single Judge dated 6th February, 1980 are set aside and the orders of the Customs Authorities are restored. There shall be no order as to costs.