Law: Customs Act, 1969

Section: 194B,196,196(6)

CUSTOMS ACT, 1969 (IV OF 1969) Sections 194-B & 196 The Appellate Tribunal has not exercised its jurisdiction properly, since the order of Collector (Appeals) was impugned before the Tribunal, it was the duty of the Tribunal to consider and dilate upon the findings of fact arrived by Collector (Appeals), the case is remanded for determination of the facts.-Be that as it may, in our opinion, the Appellate Tribunal has not exercised its jurisdiction properly. Since, the order of Collector (Appeals) was impugned before the Appellate Tribunal, therefore, it was duty of the Appellate Tribunal to consider and dilate upon the findings of fact arrived at by the Collector (Appeals). Under the circumstances, the impugned order is set aside and matter is remanded to the Appellate Tribunal for determination of the facts. THIS ORDER PASSED BY: MR. JUSTICE SHAHID JAMIL KHAN:---.--- (1). During arguments, learned counsel for the applicant has drawn our attention to paragraph No. 7 from Collector (Appeal)'s order wherein a finding of fact is given to the effect that generator in question was locally purchased and a receipt was produced before the respondent authorities. Conversely, the Customs Appellate Tribunal ("Appellate Tribunal") has given a finding of fact that they have admitted before respondent authorities that generator in question was imported and duties were not paid thereon. As a consequence, application was moved for payment of nominal duties and charges. 2. Learned counsel for the respondents was confronted…

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