ASHRAF SUGAR MILLS LTD. and others vs GOVERNMENT OF PAKISTAN and others
This matter involves cross-appeals filed by both the petitioners, Ashraf Sugar Mills Ltd. and others, and the Government of Pakistan, challenging an impugned judgment. The core legal question requiring authoritative determination by the Supreme Court is the legal effect and reconciliation of two prior judgments delivered by the Court: Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan (1992 SCMR 1652) and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd. (2000 SCMR 1266). The Court, finding that these prior precedents necessitate further examination to resolve the conflict or clarify their application, granted leave to appeal. The Court directed the office to fix the appeals for hearing within four months at Islamabad to address this specific legal question.
- What is the legal effect of the judgments in Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd.?
- Do the prior judgments in Army Welfare Sugar Mills and Bawany Sugar Mills create conflicting legal principles requiring authoritative determination?
ORDER
1. SH. RIAZ AHMAD, C. J.---The impugned judgment is being assailed both by the petitioners as well as the Government of Pakistan. The precise question requiring authoritative determination is the effect of two judgments delivered by this Court in the cases reported as Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan (1992 SCM R 1652) and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd. (2000 SCM R 1266). In this view of the matter, we grant leave to appeal in these cases. Since a short question is involved, therefore, office is directed to fix these appeals within four months at Islamabad.