MUHAMMAD AFZAL ZULLAH, J.--Leave to appeal has been sought from judgment, dated 26-10- 1976 of the Lahore High Court; whereby a Constitutional petition arising out of a Customs Tariff matter filed by the petitioner-Company, was dismissed.
2. The petitioner's case was that only iron and scrap which was re-rollable and re-melt able was imported by the petitioner whereon the duty was 10%Wand not 20% as imposed by the Customs Authorities. The petitioner having failed up to the Central Board of Revenue filed a Writ Petition in the High Court which was dismissed, therefore, this petition for leave to appeal.
3. The learned Judge in the High Court after hearing both the sides affirmed the findings of fact reached by the specified authorities that "the form in which the goods were actually received in Pakistani answered to the description of goods given in the definition of 'Billets' contained in Note
(h) of Chapter 73 of the Pakistan Customs Tariff and, thus, were correctly classified and assessed to duty under heading 73.07 of the said Pakistan Customs Tariff's
4. Learned counsel appearing for the petitioner has not been able to show that the findings of fact affirmed by the High Court suffered from any infirmity, legal or otherwise. There is no force in this petition and the same is dismissed.