Law: Customs Act, 1969

Section: 196(1)

Law: Customs Act, 1969

Section: 196(1)

Customs Act (IV of 1969)--- ----S.196(1)---Reference jurisdiction of High Court---Scope---Expressions "point of law" and "question of law"---Factual controversy---Formulating of questions---Principles---Assessee assailed order passed by Customs, Excise and Sales Tax Appellate Tribunal and formulated questions of disputed facts for determination by High Court---Validity---In terms of S. 196 (1) of Customs Act, 1969, only substantial questions of law, arising out of order of the Tribunal could be referred for opinion of High Court through reference application, whereas questions of disputed facts could not be examined by High Court under reference jurisdiction---Expression "point of law" could not be equated with expression "question of law" whereas a question of law for opinion of High Court in real sense must be a disputed or disputable question of law---Questions of law referred for opinion by High Court must be formulated in such a manner that reply to such question referred to High Court could be either in affirmative or negative and it should normally settle a pattern of guidance both for the Revenue as well as the assessee---Factual controversies should not be allowed to be converted into legal issues only by employing legal language in such a manner which was usual to forming of such questions---High Court declined to interfere in the matter as no question of law had arisen from order passed by Customs, Excise and Sales Tax Appellate Tribunal, whereas decision was based on concurrent finding on facts, which did not suffer from any error or perversity---Reference was dismissed in circumstances. Gold Trade Impex v. Appellate Tribunal of Customs, Excise and Sales Tax, Excise and Sales Tax 2012 PTD 377; Commissioner of Income Tax v. Messrs Immion International, Lahore 2001 PTD 900; Japan Storage Battery Limited v. Commissioner of Income Tax 2003 PTD 2849; Collector of Customs, Port Muhammad Bin Qasim, Karachi v. Kaghan Ghee Mills (Pvt.) Ltd. 2008 SCMR 1538 and Collector of Customs v. Qasim International Container Terminal (Pak) Ltd. 2013 PTD 392 (SHC) ref. ORDER AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant Spl. Custom Appeal, the appellant has proposed…

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