| Citation(s) |
|---|
| 1994 SLG 1115 1994 SLD 1115 1994 CLC 1802 |
Lahore High Court
Writ Petitions Nos. 2483 to 2489, 3717 and 3718 of 1993, heard on 16-04-1994
MALIK MUHAMMAD QAYYUM, J
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Writ Petitions Nos. 2483 to 2489, 3717 and 3718 of 1993, heard on 16-04-1994
MALIK MUHAMMAD QAYYUM, J
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SADAQAT ENTERPRISES
VS
ISLAMIC REPUBLIC OF PAKISTAN and others
Law:
Section:
(a) Constitution of Pakistan (1973)-------Art. 199---Constitutional petition---Competency---If an order is wholly void or is without jurisdiction or nullity in the eyes of law, non-filing of appeal/revision may not bar a Constitutional petition: --[Appeal (Civil)--Revision (Civil)]. (h) Constitution of Pakistan (1973)--- ----Art. 199---Authority recorded a finding of fact against the petitioner---Such order not suffering from any jurisdictional defect could be challenged by filing appeals/revisions only and not through Constitutional petition which was not competent. (c) Constitution of Pakistan (1973)--- ----Art. 199---Limitation Act (IX of 1908), S. 14---Constitutional petition--Order of Authority challenged through Constitutional petition was not found to be maintainable---Petitioners contended that remedy before Departmental Authority had become barred by time---High Court observed that petitioner should apply before competent Authority for condonation of delay, which shall have to take into consideration the effect of pendency of proceedings before the High Court. Ali Zafar for Petitioner. A. Karim Malik for Respondents. Date of hearing: 16th April, 1994. JUDGMENT This judgment shall dispose of W.Ps. Nos. 2483, 2484, 2485, 2486, 2487, 2388, 2489, 3717 and 3718/93, in which identical question falls for determination. 2. The petitioners in ail these petitions are importers of Chemicals known as Alcoprint PTF and DP 3-2680, which are used as thickners in textile printing. According to the petitioners, these two products have different properties and specifications though manufactured by the same manufacturer. The Department has, however, now taken the view that the two products were the same and, therefore, the petitioners were liable to pay same amount of import duty on DP 3-2680 as was payable in respect of Alcoprint. It may be stated that earlier in the valuation manual, these two products were separately described and had different values but by an amendment on 2-12-1992 the earlier notification dated 27-10-1992 amended and the entry regarding separate valuation for DP 3-2680 was deleted. 3. Learned counsel for the petitioners in support of this…
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