ISLAMABAD: The Islamabad High Court (IHC) has dismissed a petition lacking ‘question of law’ substantiating allegations against additional collector of the Customs Department.
A division bench of the IHC comprising Justice Noorul Haq N Qureshi and Justice Athar Minallah decided the case submitted by M/s Win Pipe Industries (Private) Limited through Advocate Shaukat Ali Qureshi.
The petitioner had filed the plea availing benefits of Duty and Tax Remission for Export Scheme (DTRE) under which the material used to manufacture exporting goods was imported with paying duty and taxes.
The company had challenged a show cause notice issued to it by the additional collector customs for imposition of duty for importing pipes and steel tubes, etc. Customs department notification questioned that why the imposition of duty could not be made when the company had imported raw material in ignorance of terms and conditions of DTRE.
Moreover, the company’s counsel also submitted the ‘law question’ challenging additional collector customs’s jurisdiction to charge the due duty.
After hearing the argument and examining the records, the court dismissed the petition for lacking the merits and meaningless ‘question of law’.
The judgment stated: “In the light of evidences and discussion, we do not find any merits in the instant reference application which is, therefore, accordingly dismissed”.
The court also mentioned in the decision that the perusal of record and the impugned judgment, we are of the view that no question of law arises from the impugned order passed by the tribunal, nor question of law was pleaded and argued, before any of the forums below.