Law: Customs Act, 1969

Section: 196,94B(1),193A

Customs Act (IV of 1969)--- ----S. 196---Reference to High Court----Scope---Taxpayer had raised questions with regard to merits of case in the present Reference to High Court under S. 196 of the Customs Act, 1969---Contention of Department was that such reference on merits of the case was not valid after matter had been remanded by Appellate Tribunal to Adjudicating Officer for decision afresh---Held, that perusal of order of Appellate Tribunal revealed that no finding with regard to merits of the case or on questions proposed in present reference had been recorded in said order for the valid reason that Appellate Tribunal had set aside impugned orders on ground that deciding more than one appeal through common order by giving effect to other cases mutatis mutandis had been deprecated by Superior Courts, and therefore Appellate Tribunal had remanded matter back to Adjudicating Officer for decision afresh---No error therefore existed in impugned order of Appellate Tribunal and therefore questions proposed by taxpayer in the reference did not arise from impugned order as there was no finding on issues---High Court observed that in case of remand of the case for a decision afresh, the only question that could have arisen from such order of remand, would be that under facts and circumstances of the case, whether the Appellate Tribunal was justified to remand the matter to the Adjudicating Authority to decide same afresh, which was not proposed in the present case---In case of remand, no question of law arises particularly when adverse order against taxpayer had been set aside, and no adverse order remained in field, therefore, a party could not be treated as an aggrieved party nor there remained anything to be decided by the High Court in terms of S, 196 of the Customs Act, 1969---Reference, being not maintainable, was dismissed in circumstances. Messrs Pakistan Telephone Cables (Pvt.) Ltd. v. Federation of Pakistan 2011 PTD 2849; Commissioner of Income Tax v. Electronic Industries Ltd., Karachi 1988 PTD 111 and E.M. Oil Mills and Industries Ltd. v. Commissioner of Income Tax, Audit Division II, Companies III, Karachi 2011 PTD 2708 rel. ORDER AQEEL AHMED ABBASI,…

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