Law: Customs Act, 1969

Section: 32(1),32(2),196

Customs Act (IV of 1969)--Ss. 32(1)(2) 196 - Notification SRO No.520(I)/94, dated 9-6-1994-Notification SRO No.436(I)/2001, dated 18-06-2001- Evaded/short levied duties-Show-cause notice, issuance of-Deletion Program-Authorities issued show cause notices to importers-taxpayers alleging violation of approved Deletion Program and concessionary notifications on import of CKD Kits of cars- Validity- Appellate authority remanded the matter for de novo consideration- During pendency of proceedings before Appellate authority, proceedings were re-activated by authorities and importers-taxpayers were subjected to face proceedings twice on the same cause of action-Such aspect of the matter was not dilated upon by Customs Appellate Tribunal-High Court set aside passed by Customs Appellate Tribunal as the same was non-speaking and material aspects were not dilated upon- High Court remanded the matter to Customs Appellate Tribunal for re-adjudication after providing opportunity of hearing- Reference was allowed accordingly. Commissioner of Income Tax, Companies Zone-II, Karachi v. Messrs Sindh Engineering (Pvt.) Limited, Karachi 2002 SCMR 527 = 2002 PTD 419 rel. ORDER Through this consolidated order, we intend to decide instant Reference Application under section 196 of the Customs Act, 1969 (“the Act of 1969”), along with following connected cases, as common questions of law under identical facts are proposed in connected cases as well:- 1. Customs Reference No. 08 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others 2. Customs Reference No. 09 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 3. Customs Reference No. 10 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 4. Customs Reference No. 11 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 5. Customs Reference No. 12 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 6. Customs Reference No. 13 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 7. Customs Reference No. 14 of 2008. Honda Atlas Cars Pakistan Ltd. v. Appellate Tribunal and others. 8. Customs Reference No. IS of 2018.…

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