SILVER TEXTILES (PVT.) LTD. Versus CENTRAL BOARD OF REVENUE

WAJIHUDDIN AHMED, J .‑‑‑We have heard the learned counsel at length. A number of arguable points have been raised by the learned counsel for the petitioner and his grievance is that none of the departmental authorities squarely dealt with the issues raised before them; Omissions which, it is claimed, resulted in miscarriage of justice. In view of the order we propose to pass, it would be fruitless for us to cover all such grounds as have been urged.

2. We would, for the present, limit ourselves to observe that at least a couple of orders (those pertaining to M/s. Farband International, Lahore and M/s. Arif (Pvt.) Limited dated 14‑4‑1991 and 26‑1‑1992 respectively) have been cited before us, passed at the revisional level by the Federal Government in each of which cases the revisional authority on the sole ground of hardship to exporters had condoned delays in submission of Export Rebate claims similar to those of the present petitioner. Quite plausibly, even though the referred orders do not say so, the revisional authority may in passing such orders, have been conscious of standing order No.8/91 (Exports) dated 12‑2‑1991 which had intervened before the revisions could be taken up and decided, such standing order substantially relaxing the time limit as to submission of duty Drawback Claims. This arises because ex facie the benefit under the said standing order could not be extended to cases which had already stood processed before the advent of such order. Be that as it may, if at the revisional level hardship cases had been dealt with in a particular way, there can be little reason why every such case, similarly conditioned, is not dealt with in an identical manner, extending relief wherever it is legally or even justly due, under an Islamic dispensation, A recognised and made effective by Article 2A in the Constitution, justice is eternal and every authority in the Islamic Republic is to act in aid of justice and fairplay unless precluded by a positive rule of law, which, if any, itself is to be brought in line with the tenets of Islam, according to the various enabling provisions reflected in the Constitution.

3. For the abovesaid purpose inclusive of equitable treatment at the revisional level, we remand the case back to the Federal Government, upon setting aside its impugned order relevant to this petition. There will, however, be no costs.

H.B.T./S‑5/K Order accordingly.