1987 PLP 1910 (SCMR)
MANNOO INDUSTRIES LTD. — Petitioner Versus ADDITIONAL SECRETARY TO THE GOVERNMENT OF PAKISTAN and others — Respondents
| Citation | 1987 PLP 1910 (SCMR) |
| Forum / Court | High Court |
| Bench Members | Muhammad Afzal Zullah and Javid Iqbal, JJ |
| Parties | MANNOO INDUSTRIES LTD. — Petitioner Versus ADDITIONAL SECRETARY TO THE GOVERNMENT OF PAKISTAN and others — Respondents |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1987 PLP 1910 (SCMR)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1987 PLP 1910 (SCMR)?
The case was heard and decided by the High Court bench comprising: Muhammad Afzal Zullah and Javid Iqbal, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1987 PLP 1910 (SCMR) (MANNOO INDUSTRIES LTD. — Petitioner Versus ADDITIONAL SECRETARY TO THE GOVERNMENT OF PAKISTAN and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Kh. Muhammad Akram, Advocate Supreme Court instructed by Ijaz Ahmad, Advocate-on-Record for Petitioner.
- Nemo for Respondents.
- Date of hearing: 25th January, 1987.
Headnotes / Summary
(On appeal from the judgments and orders of the Lahore High Court, Lahore dated 2nd October, 1979 in Writ Petitions Nos. 5033 and 5034 of 1978 respectively).
Arts. 185(3) & 199--Finding of fact--Petitioner challenging finding of fact in writ jurisdiction which was dismissed in limine--Finding of fact as against petitioner calling for no interference, heave to appeal refused by Supreme Court.
Judgment & Decree
JAVID IQBAL, J.-- In both these petitions namely Civil Petition No.100 of 1980 and Civil Petition No.101 of 1980 leave is being sought against the order dated 2nd October, 1979 passed by a learned Single Judge of the Lahore High Court, Lahore in Writ Petitions No.5033 of 1978 and No.5034 of 1978.
2. Briefly the facts are that the petitioner company exported two consignments of cotton yarn in 1971 and in July 1972 and obtained rebate in the Excise Duty for the reason that the number of counts in the exported yarn were 21/1. Subsequently the laboratory test of the Custom Department revealed that the number of counts of the two consignments were 19/1 and not 21/1. Consequently the Custom Department issued show-cause notices on different dated upon the petitioner company as to why it should not reimburse the Excise rebate obtained by it and also pay penalty in respect of the two consignments. The explanation of the petitioner was not accepted and it was ordered that it should reimburse the Excise rebate and also penalties were imposed. In appeal the orders were maintained although the amount of penalties was reduced, in the revision to the Federal Government the order was again upheld but the amount of penalties were further reduced. The petitioner eventually challenged these orders in the aforesaid writ petitions which were dismissed in limine for the reason that there was a finding of fact as against the petitioner's company that the counts in the exported yarn were 19/1 and not 21/1 and that in such circumstances the departmental authorities could not be ordered to hold fresh tests. We have considered the arguments of the learned counsel. There is a finding of fact as against the petitioner-company calling for no interference in this case. As a result these petitions are dismissed. M.I./M-169/S. Petition dismissed.