Law:

Section:

Customs Act (IV of 1969)--- ----S. 32---Constitution of Pakistan (1973), Art.185(3)---Misdeclaration by exporter---Short question involved in the petition for leave to appeal was, whether the -Respondent-exporter, by declaring weight of Dana Printed Fabric less by 14% was guilty of mis-declaration within the meaning of S.32 of Customs. Act, 1969---Impugned orders tended to show that in fact no concrete and definite evidence was available about short of weight by 14 % as alleged---Even if that be so it had been fairly conceded before the forums below, including the High Court that by declaring the weight of the consignment less by 14%, exporter neither derived any gain nor caused any loss to the Customs hierarchy---No fault or legal flaw was found with the approach of the forums below, which was not open to any exception---No question of law of public importance and no ground for grant of leave, having been made out, petition was dismissed and leave to appeal was refused. JUDGMENT RANA BHAGWANDAS, J. --- Short question involved in this petition for leave to appeal is whether the -Respondent-exporter by A declaring weight of Dana printed Fabric less by 14% was guilty of mis-declaration within…

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