1. MUHAMMAD AFZAL ZULLAH, J.--- Leave to appeal has been sought; against the dismissal by the High Court, of petitioners' Constitutional petition which had arisen out of dispute relating to the benefit of rebate on export performance.
2. As stated by the learned counsel the declared and received value of the goods exported by the petitioners is nearly Rs.36 lacs while the rebate was allowed only on about Rs.23 lacs.
3. Learned counsel attacked the orders passed by the Customs Authorities on the grounds mainly that the petitioner was not afforded proper opportunity of hearing and show cause---nor, according to him, there was enough material and/or basis for depriving the petitioner of the rebate claimed.
4. The first plea raised by the learned counsel has no factual support. Even if a tentative finding subject to the further examination of the question after hearing the petitioner, was rendered;. That would not annul the final finding as the same was rendered after affording due opportunity to the petitioner. Regarding the material and evidence, learned counsel remained unable to satisfy us that the advice of the Art Silk Valuation Committee and the examination of the material as well as the assessm ent by the Customs Authority of the prevailing sale value in the relevant markets, was not enough evidence/material to render finding of fact against the petitioner.
5. After hearing the learned counsel in support of the points raised in this petition we' do not consider it a fit case for grant of leave to appeal; the same, accordingly, is refused.