1. ' HAZIQUL KHAIRI, J.---The contention of the petitioner is that the goods imported by them are not locally manufactured whereas the order of the Principal Appraiser Group VII is that the goods fall under the locally manufactured list and, therefore, no exemption can be claimed by the petitioner under SRO 50(1)/92 dated 28th January, 1992. Mr. Naimur-Rehman, learned Standing Counsel concedes that there was no material on record on the basis of which the said Principal Appraiser could have come to the conclusion that the goods were locally manufactured. Mr. Makhdoom All Khan in support of this contention has placed reliance on the case of Sohail Jute Mills, reported in PLD 1991 SC 329, in which identical question was raised and. The cases were remanded for fresh determination by the departmental officers after ascertaining the full facts of each case. Mr. Makhdoom All Khan has also submitted a copy of order dated 12-10-1992 passed in C.P. No,506 of 1992 which is a consent order to the effect that similar issues raised therein may be determined by the Collector of Customs after allowing full opportunity to the parties to produce evidence and after perusing all material on record. It may be stated here that Mr. Naimur Rehman, Advocate, appeared in the said case on behalf of the respondents and was a party to the consent order.
2. ' We accordingly direct that Collector of Customs to determine the question after giving full opportunity to the parties to produce evidence in support of their respective contentions. It is further ordered that the matter shall be decided by the Collector of Customs within three months, during which period the guarantee furnished by the petitioner, shall not be encashed by the respondents. The petition is accordingly disposed of in the above terms with no order as to costs.