Law: Customs Act, 1969

Section: 179(1)

JUDGMENT YAHYA AFRIDI :-J: Wali Shah, petitioner, has filed this Custom Reference seeking this Court's opinion on the following questions of Law: "(1) Whether in the facts and circumstances of the case the Hon 'ble Tribunal was justified to hold that the impugned Order dated 22.5.2014, passed by the adjudicating officer was not barred by jurisdiction in terms of Section 179(1) of the Customs Act, 1969? (2) Whether under the facts and circumstances of the case, the impugned proceedings are nullity in the eyes of law for being coram non judice as the learned Assistant Collector adjudicated the case, wherein, the amount of taxes involved was (Rs.3473623) on 22.5.2014, beyond their pecuniary limits (Rs.500,000) prescribed u/s 179 of the Customs Act, 1969? (3) Whether the Hon 'ble Tribunal has failed to correctly appreciate the principle laid down by the Supreme Court of Pakistan in their judgments reported as 2003 SCMR 1505, 2006 SCMR 129, where it was held that "it is a well settled proposition of law that if a thing is required by law to be done in certain specific manner must be done in the same manner as prescribed by law"? (4) Whether in the facts and circumstances of the case the Hon 'ble Tribunal was justified to hold that the impugned show cause notice dated 12.5.2014 was not against the mandatory provisions of Section 180(c) of the Customs Act, 1969? (5) Whether in the facts and circumstances of the case the Hon 'ble Tribunal was justified to hold that the impugned show cause notice dated 12.5.2014 and subsequent proceedings were not without lawful authority? (6) Whether in the facts and circumstances of the case the Hon 'ble Tribunal was justified to hold that the impugned order dated 22.5.2014, was not against the first and gold principle of natural justice i.e. "audi alteram partem" which literally means that no man shall be condemned unheard? Whether the violation of principle of natural justice cannot be equated with violation of provisions statutory instruments, as held by the Superior Courts in different cases? (7) Whether the impugned order of the Tribunal would not create discrimination for the appellant, when the same Tribunal in case of similar/…

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