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1987 MLD 2239

EVERLAST INDUSTRIES through its Proprietor Muhammad Shafique vs CENTRAL BOARD OF REVENUE, ISLA MA BAD and others

Petitioner: EVERLAST INDUSTRIES through its Proprietor Muhammad Shafique VS Respondent: CENTRAL BOARD OF REVENUE, ISLA MA BAD and others

Court: Sindh High Court Decision Date: 1987-03-24

Full Judgment Text & Judicial Ruling

Court Name: Sindh High Court Judge(s): Muhammad Zahoor-ul-Haq, Abdul Razzaq A. Thaim Title:EVERLAST INDUSTRIES through its Proprietor Muhammad Shafique vs

CENTRAL BOARD OF REVENUE, ISLA MA BAD and others Case No.: Constitutional Petition No,121 of 1987 Date of Judgment:1987-03-24 Reported As: 1987 MLD 2239(2) Result: Petition dismissed Judgment ORDER ' MUHAMMAD ZAHOORUL HAQ, J.--This petition is not showing as to what is the actual impugned order passed by the Customs authorities in respect of these goods for the purpose of charging duty. There is a general allegation that the duty has been charged in the earlier consignments without the concession in duty being allowed. However 183 tons of goods have been cleared by the petitioner without any protest and now only 25 tons are remaining. This petition is premature. The petitioner has first to approach Authorities and seek clearance of the goods and in case the Customs Authorities seek to charge more than the duty which is legally payable by the petitioner then the petitioner will have the actual grievance and not before it. There is no order in existence at present which we could declare to be without lawful authority, past and closed transactions are not before us. ' Consequently, this petition is dismissed as pre-mature. The Miscellaneous Application is also dismissed. Mr.Lmam Ali Kazi. D.A.G. Is present on Court notice.

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