MALIK MUHAMMAD QAYYUM, J.-- This judgment shall dispose of W.P. Nos. 12425/1995, 10133/1995, 13755/1995 and 1540/1996 as common question of law is involved therein.
2. Ln these petitions, the dispute between the parties pertains to the question as to whether the petitioners are liable to pay duty on the goods which were imported after 30.6.1995 under S.R.O. No. 484(I)/92, dated 14.5.1992.
3. The learned counsel for the petitioners has brought to my notice the judgment of the Hon'ble Supreme Court in Civil Appeal No. 1618/99, decided on 13.6.2000. Ln that case, the same dispute as in this petition has arisen was raised before the Supreme Court of Pakistan which was pleased to refer the matter back to the Customs Authorities for deciding the question relating to exemption as claimed by the petitioner in the light of the proposition enunciated in Gatron industries Limited Vs. Government of Pakistan and others (1999 SCM R 1072) + (PCTLR 1999 SC (Pak) 529) as also the applicability of the Protection of Economic Reforms Act, 1972 read with Section 31-A of the Customs Act, 1969. The issue involved in these cases is squarely covered by the judgment of the Supreme Court which is to be followed.
4. Accordingly, all these petitions are allowed and the cases are remitted to the Collector of Customs concerned for decision afresh keeping in view the observations made by the Supreme Court of Pakistan in Civil Appeal No. 1618/1999. There shall be no order as to costs.