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COLLECTOR OF CUSTOMS, KARACHI versus MESSRS SHAFIQ TEXTILE MILLS LIMITED, KARACHI


Article 19 and 32 Notification Section RA No. 738 (I) / 1990, Constitution of Pakistan (1973), History 11 7 1990 (1973), Article 185 (3) Export duty return goods as cotton yarn and cotton thread as replacement. The Declaration Raising a New Request Before the Supreme Court Customs authorities issued a notice under section 32 of the Customs Act, 1969, in return for export duty, the High Court held that the exporter had made a false statement regarding the description of the goods. Provided that the exporter request alternatives to the refund request, stating the goods first. As a `thread 'and then alternately it can be termed as' cotton yarn' and such declaration cannot be declared false. Authorities have requested that the exporter before filing a constitutional petition before the High Court. Did not abolish the alternative remedies which failed in the legality of showing that such a petition was raised before the High Court as no such petition was raised before the High Court, It cannot even be allowed to be raised before the Supreme Court. The Supreme Court for the first time refused to take any concession on the High Court decision, as neither the facts nor the legal weakness were identified in the judgment and leave of appeal was denied. \ R \ n

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