THIS ORDER PASSED BY:

UMAR ATA BANDIAL, JUSTICE:---The respondent imported Artificial Filament Tow falling under PCT Heading 5502.0090 of the Pakistan Customs Tariff (PCT). The said imported item has an abbreviated name of AFCAT. In the year 2008-09 when the import was made by the respondent, the items falling under Chapters 55 to 63 of the PCT were exempt under the provision of SRO 509(I)/2007 dated 09.06.2007. The item imported by the respondent was sought to be cleared under the exemption granted by the afore -mentioned notification. This was declined and the respondent challenged the assessment order before the departmental authorities up to the stage of order in appeal which was passed on 18.09.2009 (at page 43 of Civil Appeal No. 1078 of 2011). During the pendency of his appeal, the respondent also thought it appropriate to approach the High Court for relief on 14.02.2009 by filing a constitution petition. That petition was allowed vide the impugned judgment dated 26.07.2010 whereby the respondent was...