| Citation(s) |
|---|
| 2004 SLG 622 2004 SLD 622 2004 CLD 860 |
Lahore High Court
I.C.As. Nos.505, 506, 554, 555 and 556 of 2000, decision dated: 4-03-2004, hearing DATE : 18th and 19-02-2004
TASSADUQ HUSSAIN, JILANI, JUSTICE PERVAIZ AHMAD, JUSTICE
A.K. Dogar for Appellant (in I.C. As. Nos.505 and 506 of 2000). Mian Nisar Ahmad for Appellants (in I.C.As.Nos.554, 555 and 556 of 2000).
I.C.As. Nos.505, 506, 554, 555 and 556 of 2000, decision dated: 4-03-2004, hearing DATE : 18th and 19-02-2004
TASSADUQ HUSSAIN, JILANI, JUSTICE PERVAIZ AHMAD, JUSTICE
A.K. Dogar for Appellant (in I.C. As. Nos.505 and 506 of 2000). Mian Nisar Ahmad for Appellants (in I.C.As.Nos.554, 555 and 556 of 2000).
MESSRS MODEL STEEL MILLS LIMITED
VS
GOVERNMENT OF PAKISTAN THROUGH SECRETARY COMMERCE AND 2 OTHERS
Law: Imports and Exports (Control) Act, 1950
Section: 3
(a) Imports and Exports Control Act (XXXIX of 1950)--S.3---Import of Goods (Price Equalization Surcharge) Act (III of 1967), S.7---Notification No.36(66)/Import-R, dated 25-4-1966 and Notification No.62(66)/Import-R, dated 19-8-1966---Law Reforms Ordinance (XII of 1972), S.3---Intra-Court appeal---Vires of S.7 of Import of Goods (Price Equalization Surcharge) Act, 1967---Chief Controller Imports and Exports directed the importers to pay in addition to the usual customs duties and charges an amount as price differential calculated on the basis of average landed cost based on the actual imports during the period from April, 1965 to March, 1966 and the actual landed cost of the imports---Such demand was made in the exercise of power conferred on the competent authority under S.3 of Imports and Exports Control Act. 1959, and the Notifications issued pursuant thereto bearing No.36(66)/Import-R, dated 25-4-1966 and No.62(66)/Import-R, dated 19-8-1966--Notifications and the orders passed thereunder were validated through S. 7 of Import of Goods (Price Equalization Surcharge) Act, 1967---Importers assailed in Constitutional petition, the provisions of S.7 of Import of Goods (Price Equalization Surcharge) Act, 1967, Notifications and the differential amount demanded---Judge in Chambers of High Court dismissed the Constitutional petition---Validity--No factual controversy was raised before the High Court and no prayer was made to requisition the record---Such controversy could not be raised in appeal and that too almost 37 years after the transactions ---Intra-Court appeal was dismissed. Messrs Dada Limited Karachi v. Secretary to the Government of Pakistan, Ministry of Commerce and another PLD 1974 Kar. 254; Lever Brothers (Pakistan) Limited and 9 others v. Government of Pakistan, through Secretary, Ministry of Finance and 2 others 1984 CLC 227; Mir Ahmad Nawaz Khan Bughti v. Superintendent, District Jail, Layallpur and others PLD 1966 SC 357; The Federation of Pakistan through the Secretary Establishment Division, Government of Pakistan, Rawalpindi v. Saeed Ahmad Khan PLD 1974 SC 151; Federation of Pakistan and another v. Malik Ghulam Mustafa Khar PLD 1989 SC 26;…
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