MESSRS ROCKLAND, KARACHI versus GOVERNMENT OF PAKISTAN
Section 41 Customs General Order No. 8/91, dated 12 2 1991 Section RO 839 (I) / 88, Dated 209 1988 Constitution of Pakistan (1973), Article 199 Constitution Petition Claims for Return of Customs Duty Has been rejected. Failure to file an exporter's claim within 210 days of exporting goods or within 15 days of receipt of bank credit advice and failure to justify the delay of 55 days, unless the High Court Will not interfere with the discretion used by the Subordinate Tribunal. No appreciable and satisfactory explanation for such an extraordinary delay was made by the Tribunal at its discretion, nor did any arbitration appear, nor did the High Court dismiss the constitutional application under the circumstances.
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