1986 PLP 1362 (SCMR)
LAHORE STEEL ROLLING MILLS Ltd. — Petitioner Versus ISLAMIC REPUBLIC OF PAKISTAN and another — Respondents
| Citation | 1986 PLP 1362 (SCMR) |
| Forum / Court | High Court |
| Bench Members | Aslam Riaz Hussain and Muhammad Afzal Zullah, JJ |
| Parties | LAHORE STEEL ROLLING MILLS Ltd. — Petitioner Versus ISLAMIC REPUBLIC OF PAKISTAN and another — Respondents |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1986 PLP 1362 (SCMR)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1986 PLP 1362 (SCMR)?
The case was heard and decided by the High Court bench comprising: Aslam Riaz Hussain and Muhammad Afzal Zullah, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1986 PLP 1362 (SCMR) (LAHORE STEEL ROLLING MILLS Ltd. — Petitioner Versus ISLAMIC REPUBLIC OF PAKISTAN and another — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ihsanul Haq Chaudhry, Advocate with Rao Muhammad Yousaf Khan, Advocate-on-Record (absent) for Petitioner.
- Nemo for Respondents.
- Date of hearing: 8th February, 1986.
- Ihsanul Haq Chaudhry, Advocate with Rao Muhammad Yousaf Khan, Advocate‑on‑Record (absent) for Petitioner.
Headnotes / Summary
(From the judgment of the Lahore High Court, Lahore, dated 26-10-1976 in Writ Petition No. 1409 of 1976).
Art. 185(3)--Customs tariff--High Court after hearing both sides affirming findings of fact reached by specified authority--Petitioner unable to show that findings of fact affirmed by High Court suffered from any infirmity, legal or otherwise--Leave to appeal refused.
Judgment & Decree
MUHAMMAD AFZAL ZULLAH, J.‑‑Leave to appeal has been sought from judgment, dated 26‑10‑1976 of the Lahore High Court; whereby a Constitutional petition arising out of a Customs Tariff matter filed by the petitioner‑Company, was dismissed.
2. The petitioner's case was that only iron and scrap which was re‑rollable and re‑melt able was imported by the petitioner whereon the duty was 10%Wand not 20% as imposed by the Customs Authorities. The petitioner having failed up to the Central Board of Revenue filed a Writ Petition in the High Court which was dismissed, therefore, this petition for leave to appeal.
3. The learned Judge in the High Court after hearing both the sides affirmed the findings of fact reached by the specified authorities that "the form in which the goods were actually received in Pakistani answered to the description of goods given in the definition of 'Billets' contained in Note (h) of Chapter 73 of the Pakistan Customs Tariff and, thus, were correctly classified and assessed to duty under heading 73.07 of the said Pakistan Customs Tariff's
4. Learned counsel appearing for the petitioner has not been able to show that the findings of fact affirmed by the High Court suffered from any infirmity, legal or otherwise. There is no force in this petition and the same is dismissed. M . Y . H . Petition dismissed.