Law: Customs Act, 1969

Section: 32,194B,196

(a) Customs Act (IV of 1969)--- ----S. 32---Import of consignment---Documentary evidence, lack of---Bill of lading---Appellate Tribunal rightly concluded that original documents such as bill of lading etc. were not provided to the Customs authorities by the importers; that importers provided photocopies of bill of lading, wherein the addresses of consignors/ consignees had been struck out with a marker with the result that co-relation between the bills of lading and the consignment under dispute could not be ascertained; that bills of lading which were of subsequent dates, had shown consignments exported from country "K" prior to the issuance of bills of lading; that importers had also failed to produce documentary evidence to show that the containers carrying the goods with the seal intact were exported from country "K" to country "J"---Conclusions arrived at by the Appellate Tribunal were proper and consistent with the record---Appeal was allowed accordingly. (b) Customs Act (IV of 1969)--- ----Ss. 194B & 196---Reference to High Court---Scope---Appellate Tribunal---Factual aspects of a case determined by the Appellate Tribunal, interference in---Appellate Tribunal was the forum meant for determining factual aspects of the case---High Court while exercising appellate jurisdiction under S. 196 of the Customs Act, 1969, was not free to embark upon an unfettered inquiry into factual aspects of the case which had been properly considered and decided by the Appellate Tribunal. ORDER JAWWAD S. KHAWAJA, J.---These appeals have been filed by the Collector of Customs, Karachi to impugn the judgment of the High Court dated 2-4-2008 whereby Special Customs Appeals Nos.148 to 156 of 2001 filed by the respondents were allowed and as a consequence, the findings of the Appellate Tribunal and the findings in the Order in Original were reversed. 2. We have gone through the impugned judgment as well as the judgment rendered by the Tribunal. The judgment of the Tribunal has made a factual determination to the effect firstly, that original documents such as bills of lading etc. were not provided to the Customs by the respondents/importers. It has also been held that in the…

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