JUDGEMENT

JUDGMENTZULFIQAR AHMAD KHAN, J.-Petitioner's case is that he imported a consignment of air conditioners, comprising of typical indoor and outdoor units which, as per his claim, mainly run on solar power, however, making a fractional use of the conventional electricity (220v). Like his past practice, where he and other entities imported one or two similar air conditioners which were cleared by the respondents giving the benefit of SRO 575(I)/2006, which at Serial No.35(4) specifies 'Solar Air Conditioning Systems' under the heading of "Following items, with dedicated use of a renewable source of energy like solar, wind, geo-thermal etc.", subject to the certification of the Alternate Energy Development Board (AEDB) were exempted from the customs duty, as well as, the sales tax.The counsel for the petitioner contended that the instant Solar Air Conditioning Systems were provisionally released by the respondents under section 81 of the Customs Act, 1969 on furnishing of an undertaken and ...