| Citation(s) |
|---|
| 1999 SLG 260 1999 SLD 260 1999 SCMR 95 1999 PTCL 269 |
Supreme Court of Pakistan
Civil Petitions for Leave to Appeal Nos.748 and 749 of 1998, decision dated: 12-06-1998. (On appeal from the judgment dated 8-5-1998 of the Lahore High Court, Lahore, passed in Writ Petitions Nos.6613 and 6762 of 1998)
AJMAL MIAN C.J., MUHAMMAD BASHIR, JEHANGIRI AND CH. MUHAMMAD ARIF, JJ
Muhammad Siddiq Mughal, Advocate Supreme Court instructed by M.A. Zaidi, Advocate-on-Record for Petitioner. Maulvi Anwarul Haq, Deputy Attorney-General for
Respondents. Syed Abul Aasim Jaffri, Advocate-on-Record for
Respondent No. 4
Civil Petitions for Leave to Appeal Nos.748 and 749 of 1998, decision dated: 12-06-1998. (On appeal from the judgment dated 8-5-1998 of the Lahore High Court, Lahore, passed in Writ Petitions Nos.6613 and 6762 of 1998)
AJMAL MIAN C.J., MUHAMMAD BASHIR, JEHANGIRI AND CH. MUHAMMAD ARIF, JJ
Muhammad Siddiq Mughal, Advocate Supreme Court instructed by M.A. Zaidi, Advocate-on-Record for Petitioner. Maulvi Anwarul Haq, Deputy Attorney-General for
Respondents. Syed Abul Aasim Jaffri, Advocate-on-Record for
Respondent No. 4
Messrs MADINA TRADERS through Partner
VS
THE FEDERATION OF PAKISTAN though Secretary, Ministry of Finance, Islamabad and 4 others
Law: Customs Act, 1969
Section: 25B
Law: Constitution of Pakistan, 1973
Section: 185(3)
Customs Act (IV of 1969)--S. 25-B---Constitution of Pakistan (1973), Art.185(3) --- Notification dated 14-2-1998 issued by, Central Board of Revenue under S. 25-13, Customs Act, 1969 fixing validation of Customs duty on import of Soyabean feed for poultry --- High Court maintained that Constitutional petitions were not maintainable, inter alia, on the ground that petitioner had alternate remedy under the Act --- Validity --- Notification in question, was issued on 14-2-1998, while petitioner opened Letter of Credit for import of said item in March, 1998 --- Petitioner knew at the time of opening of Letter of Credit that on what valuation basis he would have to pay customs duty and other taxes on import of such item --- Petitioner as prudent person should not have imported the same if he was to suffer any loss --- Question as to whether valuation notified by Central Board of Revenue in its notification dated 14-2-1998 had nexus with International valuation prevalent on relevant date, in country from where said item had been imported was question of fact, which could not be determined in exercise of Constitutional jurisdiction --- Impugned order did not suffer from any infirmity --- Leave to appeal was refused in circumstances. The Collector of Customs, Karachi and others v. Messrs New Electronics (Pvt.) Limited and 59 others PLD 1994 SC 363 and Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan through Secretary Ministry of Finance, Islamabad and 6 others PLD 1997 SC 582 ref. JUDGMENT AJMAL MIAN, C.J.---By this common order, we intend to dispose of the abovementioned two petitions which are directed against the common judgment dated 8-5-1998 passed by a learned Single Judge in Chambers in Writ Petitions Nos.6613 of 1998, 6328 of 1998, 6540 of 1998, 6612 of 1998, 6762 of 1998, 7511 of 1998, 7877 of 1998, 7512 of 1998, 7513 of 1998, 7510 of 1998 and 7500 of 1998 filed, inter alia, by the petitioner challenging the Notification dated 14-2-1998 issued by the Central Board of Revenue under section 25-B of the Customs Act, 1969 (hereinafter called as the Act) fixing the valuation for the Customs duty on the import of Soyabean Meal for Poultry. 2. The…
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