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Issues:
1. Challenge to Customs Public Notice No. 7/87 dated 3rd March 1987. 2. Interpretation of the definition of woollen rags as per Import and Export Policy. 3. Importation of completely pre-mutilated rags for manufacturing purposes. Analysis: 1. The first challenge in the petition was against Customs Public Notice No. 7/87, which was later superseded by Public Notice No. 14/87. The petitioner argued that the initial notice modified Import Policy provisions, affecting importers. The court noted the supersession and concluded that the first challenge was no longer relevant. 2. The second challenge involved interpreting the definition of woollen rags in the Import and Export Policy. The petitioner, a manufacturer of blankets and shawls, imported rags for manufacturing purposes. The issue was whether the imported goods met the criteria of being completely pre-mutilated as per the policy. 3. The court examined the conditions of importation as per the policy, specifically Condition No. 37 in Appendix 6, which required woollen rags to be completely pre-mutilated. The court emphasized that the imported rags should be beyond cleaning or repair, as specified in the policy. The petitioner's argument regarding the nature of the imported goods was considered in light of the policy's requirements. 4. The court distinguished previous authorities cited by the petitioner, emphasizing the specific conditions laid down in the current Import and Export Policy. It highlighted the importance of adhering to the defined standards for importing woollen rags, as specified in the policy during the relevant period. 5. The court directed the concerned authorities to adjudicate on the merits of the case regarding the imported goods. It also addressed the issue of demurrage costs incurred by the petitioner and instructed the petitioner to follow the necessary procedures under the Customs Act for storage of the goods pending further determination. 6. The petition was disposed of with no costs awarded, leaving the decision on the imported goods to the customs authorities based on the policy provisions and inspection reports. This comprehensive analysis covers the key issues raised in the judgment, detailing the court's reasoning and conclusions on each aspect of the case.
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