| Citation(s) |
|---|
| 1991 SLG 1382 1991 SLD 1382 1991 SCMR 1819 |
Supreme Court of Pakistan
Civil Petition for Leave to Appeal No.278 of 1987, decision dated: 1st November. 1989 (On appeal from the order dated 18-3-1987 of the Lahore High Court in Writ Petition No.2890 of 1985)
MUHAMMAD AFZAL ZULLAH AND S. USMAN ALI SHAH, JJ
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Civil Petition for Leave to Appeal No.278 of 1987, decision dated: 1st November. 1989 (On appeal from the order dated 18-3-1987 of the Lahore High Court in Writ Petition No.2890 of 1985)
MUHAMMAD AFZAL ZULLAH AND S. USMAN ALI SHAH, JJ
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Messrs LATIF CARPET INDUSTRIES
CENTRAL BOARD OF REVENUE (JUDICIAL), ISLAMABAD and others
Law:
Section:
Constitution of Pakistan (1973)--Art. 185(3)---Benefit of rebate on export performance---Petitioner attacked orders of Courts below on grounds, firstly, that petitioner was not afforded proper opportunity of hearing and show cause and secondly that there was not enough material and basis for depriving petitioner of benefit of rebate claimed by him---First plea raised by petitioner had no factual support because final finding was recorded by Authorities after affording due opportunity of hearing to petitioner and regarding second plea about lack of material and evidence, petitioner could not satisfy that advice of committee, examination of material as well as assessment made by Authority of prevailing sale value was not enough material to render finding of fact against petitioner---Case, held, was not fit for grant of leave to appeal. ORDER MUHAMMAD AFZAL ZULLAH, J.--- Leave to appeal has been sought; against the dismissal by the High Court, of petitioners' Constitutional petition which had arisen out of dispute relating to the benefit of rebate on export performance. As stated by the learned counsel the declared and received value of the goods exported by the petitioners is nearly Rs.36 lacs while the rebate was allowed only on about Rs.23 lacs. Learned counsel attacked the orders passed by the Customs…
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