KH. MUHAMMAD SHARIF, J.- The facts of the case are that the petitioner imported certain machinery in the year 1987 on which a sum of Rs.7,66,720/- was levied by way of custom duty, out of which 50% was paid and the rest was to be paid in installments alongwith interest calculated at the rate of 1 % of the above prevailing bank rate in this country. The Assistant Collector Custom ' Debenture Cell1 had issued a demand notice for the recovery of Rs.3,48,680/- from the petitioner. It was stated that this amount includes the interest to the tune of Rs. 102,504.21/- and the rest is half of the principal amount.
2. learned counsel for the petitioner submits that the interest which is being demanded by the petitioner is un islamic and cannot be demanded. He has relied upon 1985 S.C.M.R. 758 and PLD 1968 SC 387.
3. On the other hand learned counsel for the Federal Government, learned Standing Counsel submits that cause of action had arisen; at Karachi because the demand letter was issued by the Custom Authority at Karachi, so this writ petition is not maintainable here. He has relied upon P.L.D.
1997 SC 334, 1997 S.C.M.R. 1874 and 1998 S.C.M.R. 2389.
4. I have heard the learned counsel for the parties in the instant case. Demand notice was issued by the Custom Authority at Karachi to the petitioner. Even Annexure 'F' which has been referred by the learned counsel for the petitioner was also issued by the Custom House, Karachi through Collector of Custom Appraisement. A copy of this letter was issued to the Collector Central Excise and Land Custom Lahore with a request to take Necessary measures in this regard. After going through this letter and demand notice issued by the Custom House I am of the. View that this Court has no jurisdiction to entertain this petition. The petitioner, if so advised, may move the proper forum. With these observations this petition stands disposed of.