Judgment & Analysis
General power to exempt from customs duties---Scope---Petitioner sought benefit of SRO No.575(I)/2006---Petitioner being a pharmaceutical company had manufactured certain drugs for which customized Air Handling Units (AHUs) were required to control temperature, humanity and pressure level---As per the understanding of petitioner the AHUs required by it were not locally manufactured---Petitioner had imported the AHUs at which it sought the benefit of the SRO No.575(I)/2006, dated 05-06-2006, which was denied---Contention of authorities was that the local manufacturers had the capacity to manufacture the required AHUs---Validity---Authorities had admitted that no physical verification was made to ascertain the statements of local manufacturers, who had claimed that they had the capacity to m...
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