Law: Customs Act, 1969

Section: 196

(a) Customs Act (IV of 1969)--- ----S.196---Question of law raised before Appellate Tribunal, but not decided---Jurisdiction of High Court---Scope---High Court could take such question to be arising from order of Tribunal particularly if same related to matter in controversy giving rise to a question of law---Principles. Messrs Ahmad Karachi Halva Merchants and Ahmad Food Products v. The Commissioner of Income Tax South Zone, Karachi 1982 SCMR 489 rel. (b) Customs Act (IV of 1969)--S.32---Misdeclaration of goods, charge of---Clearance of goods in year 2003 under PCT Heading 8471.8030 attracting 0% customs duty and sales tax---Issuance of show-cause notice in year, 2008 alleging against importer wilful attempt to evade leviable duty and taxes on basis of subsequent scrutiny of bill of entry revealing correct classification of goods under PCT heading 8525.2090---Validity---Due to absence of allegation of fraud, collusion or deliberate misdeclaration in such notice, provisions of S.32(3) of Customs Act, 1969 could be invoked and not subsections (1) and (2) thereof---Such notice had been issued after expiry of about four years, thus, provision of S.32(3) of Customs Act, 1969 could not be invoked beyond period of three years---Such notice for being time barred was, held, to be void. Union Sport Playing Cards Company v. Collector of Customs and another 2002 MLD 130 and Collector of Customs (Preventive), Karachi v. Pakistan State Oil Karachi 2011 SCMR 1279 ref. JUDGMENT AQEEL AHMED ABBASI, J.---Through this common judgment, we intend to dispose of the above two Special Customs Reference Applications in which following common questions of law have been framed, which according to learned counsel for the applicant, arise from the impugned judgment dated 6-6-2011 passed by the Customs Appellate Tribunal, Karachi in Customs Appeal No.K-416 of 2009 and Custom Appeal No. K-417 of 2009:-- (A) Whether in the facts and circumstances of the case, the show cause notice issued by the respondent is time barred and whether on the basis of a time barred show cause notice, the subsequent proceeding can be commenced or continued? (B) Whether in the facts and circumstances of the case,…

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