ORDER

ORDERZULFIQAR AHMAD KHAN, J.---The Petitioners are individuals engaged in the cellular business and deal with terminal equipment as well as cellular phones. In their normal course of business they import and distribute cellular phones all over Pakistan. The Petitioners are aggrieved by S.R.O. No.797(I)/2004 dated 09.07.2004 (known as Type Approval Regulation, 2004) and have prayed that the terminal equipment/cellular phones imported by them are not to be hit by the said Regulations, with the result that the letter issued by the Federal Board of Revenue to the Custom Authorities calling upon the latter to ensure that only Type Approved terminal equipment/cellular phones should be allowed to be imported into Pakistan does not apply to them.2. At the hearing dated 27.01.2016 the Hon'ble Court came to the conclusion that the principal point involved in the instant petition is "whether Type Approval from Pakistan Telecommunication Authority (PTA) is required before the import of cellular ph...