1. NAZIM HUSSAIN SIDDIQUI, J.---In Petitions Nos.497-K, 498-K, 499-K, 500-K, 501-K, 502-K, 503-K, 504-K and 505-K of 2002 common questions of facts and law are involved. Inter alia, leave to appeal is granted in these petitions to consider the following:--
(a) Whether these petitions could be filed before High Court under Article 199 of the Constitution for recovery of tax refund without availing other departmental remedies as prescribed under the law.
(b) Whether the S.R.O. No,738(1)(90), dated 11-7-1990 was illegal and discriminatory.
(c) Whether the goods exported by the respondent were "open end yarn wrapped on cheese or they were cotton yarn having count NE-21/2"
(d) Whether for wilful misdeclaration penalty could be imposed under the provisions of section 156(1)('14) of the Customs Act, 1969.
(e) Whether show-cause notices issued to the respondent under section 32 of the Customs Act were illegal.
2. 2, Status quo be maintained by both the parties till final decision of these appeals, which shall be fixed for hearing within 6 months. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.