Law: Customs Act, 1969

Section: 193

Customs Act (IV of1969)--Ss.80 & 193---Refund claim---Such claim was refused by the Authority, but accepted by High Court---Plea of Revenue was that demand raised under S.80 of Customs Act, 1969 was appealable under S.193 thereof against imposition of enhanced customs duty and that High Court could not set aside demand/order of Authority for payment of customs duty from petitioner, when alternate remedy was available to him---Validity---High Court while passing impugned had encroached upon jurisdiction of Collector (Appeals)---High Court could not have decided such factual controversy---Supreme Court set aside impugned of High Court in circumstances. JUDGMENT AMIR HANI MUSLIM, J.---Through these appeals, the appellants have impugned the judgments of the learned High Court of Sindh, inter alia, on the ground that the learned High Court was in error in deciding the factual controversy raised in the petitions. 2. We may observe that Civil Appeals Nos.231 and 232 impugn the common judgment passed by the learned High Court in Civil Petitions Nos.350 and 351-D of 1995, whereas Civil Appeal No.949 impugns the judgment of the learned High Court in Special Customs Reference Application No.174 of 2005, by which the Reference filed by the Customs Department was dismissed in limine by the learned High Court relying upon the judgment of the learned Division Bench in Civil Petitions Nos.350 and 351-D of 1995. 3. Succinctly stated the facts in Civil Appeals Nos.231 and 232 of 2004 of the case are that the respondent No.1 placed an order for import of 1000.000 M/Tons RBD Palm Oil from Malaysia by opening different letters of credit. Out of consignment of 13,818.631, M/Tons, the share of respondent No.1 was 1979.949 M/tons. A total quantity of 13,717,720/ Tons of RBD Palm Oil was discharged from the vessel as against manifested quantity of 13,818,631 M/Tons thereby causing shortage of 104.911 M/Tons of RBS Palm Oil, which in terms of the share of the respondent No.1 came to 15.033 M/Tons. The respondent No.1 was denied delivery of 10% RBS Palm oil and the respondent No.1 claimed refund of customs duty amounting to Rs.1,29,284.00. The respondent No.1 filed two constitutional…

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