1. MUHAMMAD MAZHAR ALI, J--The petitioners have filed this petition seeking a declaration that the orders dated 20-1-1988, 20-6-1987; and 22-10-1986 passed, respectively by the Collector of Customs (Appraisment), Member Customs (Judicial) Central Board of Revenue and the Chairman, Central Board of Revenue, Secretary to the Government of Pakistan, Ministry of Finance, Islamabad, are arbitrary and without lawful authority and for a direction to the respondent to accept the declared quality of the imported consignments of stainless steel sheets.
2. The relevant facts briefly stated are these. The petitioners Nos. 1 and 2 imported a consignment of stainless steel sheets weighing 114.69 tons and 35. 7 tons respectively valued at Rs. 8,21,441 and Rs.
3. 2,61,833 respectively. The petitioners had declared the aforesaid value of the consignment by showing the goods in question to be of secondary quality. The Customs Authorities, however, upon examination of the goods were of tire view that the stainless steel sheets were of prime quality and not of secondary quality as declared by the petitioners. A show cause notice dated 4-3-1984 was, therefore, served upon the petitions; calling upon them to show cause as to why the difference of the amount of price be not recovered from them and why a penal action should not be taken for violating the provisions of Customs Act, 1969 (hereinafter called the Act). It is also to be noted here that on physical examination of the goods excess weight to the extent of 23.3 metric tons had also been found. The Collector of Customs (Appraisement) ultimately vide his order dated 20-11-1984 held the petitioners to have violated the provisions of section 16 of the Act read with section 3(i) of tire import and Export (Control) Act, 1950 and consequently confiscated the goods under section 156(1)9) of the Act. However, in exercise of the powers conferred upon him under section 151 of the Act the goods were allowed to be redeemed on payment of fine of Rs. 1,35,000 in lieu of confiscation. A further penalty of Rs. 1,25,0(10 was imposed under section 156(1)(14) of the Act. The petitioners carried an appeal to the Member (Judicial), CBR, who vide his order dated 4-7---1985 allowed the appeal and remanded the case to the Collector of Customs (Appraisement) for re- examination of the goods by slime reliable experts of public sector organisation. The Collector of Customs (Appraisement) got the goods examined b an expert of M/S Pakistan Steel. The Quality Control Department of M7S Pakistan Steel, on the basis of chemical composition and physical attributes confirmed that the goods were of prime quality. The Collector of Customs (Appraisement) vide his impugned order dated 4-3-1984 held the goods to be of prime quality and assessed them accordingly. He, however, in consideration of certain circumstances mentioned in his order took a lenient view and released the goods against warning. The appellant's appeal to the Member (Judicial), CBR, also proved fruitless and it was dismissed by his impugned order dated 20-6-1987. The petitioners thereupon filed a Revision Petition before the chairman, CBR and Secretary to the Government of Pakistan, Ministry of Finance, CBR, but without success. Hence this petition for the reliefs as stated above.
4. Mr. Amanullah Khan, Learned counsel for the petitioners relying upon a decision of the Hon'ble Supreme Court in 1974 SCMR 174, submitted that the impugned orders are based on misreading of evidence and hence it being a mixed question of facts and law, are amenable, to the writ jurisdiction. In his submission the first test report and so also the second test report clearly show that there was deviation in chemical composition as laid down in the international specifications in respect of Stainless Steel Sheets and hence all the three concerned authorities have held the goods to be of prime quality in total disregard of the relevant material placed on record.
5. We do not find any force in the contentions of the learned counsel inasmuch as in our opinion the finding recorded by the customs authorities with regard to the quality of the goods in question is purely a finding of fact and it cannot by any stress of reasoning be said to be mixed question of fact and law as pleaded by the learned counsel for tae petitioners. The learned Chairman, CBR and Secretary to the Government of Pakistan has clearly held on the basis of the report of the expert of M/S Pakistan Steel, that the goods were of prime quality. The orders of the Customs Authorities in releasing the goods against the warning only, are patently legal and hence we do not find tiny substance in this petition. It I is, therefore, dismissed in limine.
6. M.Y.H./N-163/K