Law:

Section:

Constitution of Pakistan (1973) ------Art. 185(3) Question of fact, determination of Leave to appeal stage Petitioner, granted rebate of duty paid on cotton yarn and fabrication used for manufacture of cotton bags supplied to a foreign country Subsequently on information received from firm supplying such cotton yarn to petitioner, Customs authorities demanding refund of certain amount calculated on basis of difference between price actually paid and price claimed for refund Contention regarding supplier firm having wrongly described specification of cloth actually supplied to petitioner in order to save duty and cloth supplied to foreign firm being same as claimed for not supported by production of copy of order for cloth placed by petitioner on supplier firm Contention further involving determination of a question of fact as to whether or not specification of cloth obtained by petitioner. from supplier firm actually used in manufacture of bags exported ad same on which he obtained rebate and such question not to be gone into and decided at leave to appeal stage, case held, not fit for grant of leave. ORDER ASLAM RIAZ HUSSAIN, J. --The petitioner's firm M/s. Manzoor sons, Karachi, received an order from Italy for the supply of 3,01,000 cotton bags made of gray cloth of the following specifications; (1) 16s/16s, 48 x 52. (2) 21 s/21 s, 60 x 60. The petitioner made an application for the grant of rebate of duty paid on cotton yarn and fabrication used for the manufacture of the aforesaid bags. The Central Board of Revenue granted the rebate as prayed. The petitioner exported the bags and obtained a rebate amounting to Rs. 80,759.16. It was subsequently found that instead of the specified cloth mentioned above, the cloth used by the petitioner in the manufacture of bags was 14s/14s, 40 x 40. Therefore the petitioner was required to refund the amount of Rs. 80,759.16. Aggrieved by this demand he filed an appeal before the Collector, Central Excise and Land Custom, Karachi, which was dismissed on the 27th of June 1973. He then filed a revision before the Federal Government which too was dismissed on the 17th of August 1974. The petitioner the filed a writ petition…

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