ORDER IJAZ NISAR, J.- Learned counsel for the petitioner contends that the petitioner had opened letters of credit of the import of wood pulp on the following dates: 12.9.1995, 31.8.1995, 24.8.1995, 31.8.1995, 12.9.1995, 25.9.1995 and 18.10.1995.
On 29.10.1995. The Federal Government imposed a further regulatory duty. The respondents have required the petitioner to pay the same before its goods are cleared.
2. Learned counsel for the petitioner - contends that the petitioner is not liable to pay the regulatory duty since letters of credit had been opened prior to the issuance of the said notification and in one of the cases even goods had reached the Bonded Warehouse on 4th October, 1995. He has cited the case of Sohail Jute Mills v. Federal Government (W.P. 1202/94) and an order passed by the Peshawar High Court in W.P. 1118/95. In Both the said cases the goods, regarding which L.Cs. Had been opened before the issuance of the S.R.O./Notification in question, were ordered to be released on furnishing indemnity bond with regard to regulatory duty leviable under the impugned Notification. Learned counsel for the petitioner requests for the grant of the same relief.
3. As regards the effect of section 31-A of the Customs Act. Learned counsel for the petitioner has cited 1994 PSC 2131 where interim relief was allowed to continue while granting leave to appeal in case titled M.Y. Electronics V. Government of Pakistan.
4. Learned counsel states that several writ petitions involving identical question stand already admitted by this Court. Admit. Notice.
5. Meanwhile the goods for the import of which L.Cs. Have been opened by the petitioner shall be released on payment of duty/taxes other than the one imposed by the Notification dated 29.10.1995 on furnishing indemnity bond and post dated cheque in favour of the Collector of Customs, Lahore.
The petition shall come up along with other connected petitions.
6. Copy Dasti.