JUDGMENT

MUHAMMAD JUNAID GHAFFAR, JUSTICE:--- Through these Petitions the Petitioner has sought the following relief: -1. Declare that the Petitioner is entitled to the exemption from Customs Duty in excess of zero percent (0%) in terms of SRO No. 565(I)/2006, dated 05.06.2006 [as amended vide SRO No. 474(I)/2016, dated 27.06.2016], on the import of items under HS Codes 3402.1300 and 3402.1190, and direct the Respondents to treat the Petitioner as so entitled in all material aspects;II. Restrain Respondents Nos. 1 to 3 from applying, levying, collecting or recovering Customs Duty in excess of zero percent (0%) on items imported by the Petitioner under HS Codes 3402.1300 and 3402.1190, and further restrain the Respondents from taking any coercive or adverse action in this regard;III. Direct the Respondents Nos. 1 to 3, along with their concerned functionaries, to forthwith refund all amounts of Customs Duty collected from the Petitioner since 27.10.2016 on its imports of items under HS Codes 340...