Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)--S.196---Reference application---Jurisdiction of High Court---Scope stated. Scope of reference application in terms of section 196 of the Customs Act, 1969 is limited only to the extent whereby some question of law arising from the order passed by the Appellate Tribunal is referred to the High Court for its opinion, whereas question of fact, and the finding recorded by the Tribunal thereon, unless perverse or erroneous in fact and law, cannot be interfered by the High Court in its referral jurisdiction. JUDGMENT AQEEL AHMED ABBASI, J.---Through instant reference application, following questions have been formulated by the applicant, which according to learned counsel for the applicant arise from the impugned order dated 4-2-2011 passed by the Tribunal in Customs Appeals Nos.K-499 of 2009 and K-510 of 2009:-- (i) Whether on the facts and circumstances of the case the Appellate Tribunal erred in law to hold that in the case of show-cause notice dated 13-3-2009 and Order-in-Original dated 18-5-2009, the respondent Terminal Operator can not be penalized for illegal removal of the cargo received by them? (ii) Whether the Appellate Tribunal erred in law to circumvent and mis-read/mis-applied the facts by holding that the containers when opened for examination were "with original intact manifest seals", whereas the respondents own record shows that seals were changed, thus, the impugned order is perverse for non-reading and/or mis-reading of the record available before the Tribunal? (iii) Whether while concluding impugned judgment dated 4-2-2011, the Appellate Tribunal has not erred in law and failed to appreciate that by virtue of sections 78 and 14-A of the Customs Act, 1969, S.R.O./Notification No.704(I)/2007, the respondent No.2, is bound to ensure the safe custody of cargo/goods and containers received either from a vessel or from the shipper trucks and to ensure that the goods, cargo and the containers are not tampered with in any manner whatsoever and the container seals are not removed or replaced in any manner whatsoever? (iv) Whether the learned Appellate Tribunal has seriously erred in law and failed to appreciate that in case of…

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