MR. JUSTICE IFTIKHAR MUHAMMAD CHAUDHRY, C.J.-(1). This appeal by leave of the Court has been filed against the judgment dated 7th April 2003, passed by the High Court of Baluchistan, Quetta. Concluding para of the leave granting order is reproduced herein below:- "After hearing learned counsel for the parties and having gone through Rules 7 and 16 of the Rules, as well as certificate of origin issued by the Dubai Chamber of Commerce and Industries and committee headed by Additional Collector as well as the report of the Karyana Association, Karachi, we grant leave to appeal to examine the respective contentions, put forward by both the sides."
2. Learned counsel was called upon to satisfy as to whether the certificate being relied upon by him fulfills the requirement of Rules 7 and 16 of the Rules of Origin 1973, he categorically conceded that there is no document available on record to substantiate that the Chambers of Commerce of Dubai was authorised either by the Dubai Government or the Government of Pakistan for issuance such certificate.
3. In view of the statement of learned counsel we are of the opinion that certificate being relied upon was not acceptable comparing to the report furnished by the Additional Collector and Karyana Merchant Association, Karachi on the point that the imported Ornaments are of American origin or Irani origin.
Thus appeal has no force as such same is dismissed with no order as to costs.