By this order I 'propose to dispose of W.Ps. Nos. 9171/90, 1597/92 1757/92, 3511/92, 3661/92 and 4043/92 as common questions of fact and law are involved therein.
2. The petitioners, in all these cases, imported certain machinery and they claim that the same was not locally manufactured as such are entitled to claim exemption from payment of Customs Duty, Sales Tax/Surcharge and lqra Surcharge as envisaged by SROs Nos. 530(1)/90 and 490(1)/85 but the respondents are pressing them to pay the charges on the ground that the substitutes of the imported goods were locally manufactured.
3. Learned counsel for petitioners contended that it was imperative for the respondents to have first determined that the substitutes of the imported goods were locally manufactured, by making recovery of the dues, without such determination they could not straightway recover the customs duty/sales tax/surcharge and lqra Surcharge from the petitioners.
One Ataullah Khan, Collector Customs, Lahore had appeared before this Court in connection with Writ Petition No.1107/90 and made statement that he had no objection in acceptance of writ petitions and declaring the impugned orders of no legal consequence and undertook to hold fresh inquiry in each case in accordance with law to determine as to whether the machinery/goods imported by the' petitioners were locally manufactured or not. Consequently all the writ petitions were accepted and the cases were remanded to the Collector for fresh decision after providing opportunity of hearing to the petitioners in those cases.
4. Learned counsel for parties state that the Collector concerned did provide opportunity of hearing to the parties and the cases are still pending decision.
Since these petitions arise out of identical facts these petitions are also accepted, the impugned orders are declared to be of no legal effect and the same are remanded to the Collector concerned for fresh decision after making full determination as to whether the machinery/goods/spare parts were locally manufactured or not and as to whether the petitioners are entitled exemption as per provisions of the relevant S.R.Os.
5. The Bank guarantees already furnished by the petitioners shall not be encashed till the final decision of these matters.
6. There shall be no order as to costs.