Law: Customs Rules, 2001

Section: 58

Income Tax Ordinance (XLIX of 2001)-- --S.133--Reference to High Court--Suspension of passed by High Court--Scope--Applicant sought sixty days’ time to approach the Supreme Court and in the meanwhile Income Tax Department be restrained from recovery of the tax, the request was made on the basis of referred precedents--Validity--Case of applicant was entirely distinguishable from said case laws and even no restraining order could be passed as it would amount to causing loss to the public revenue-- Applications being devoid of merit were dismissed. 2009 PTD 1880; 2003 YLR 1450 and PLD 2009 Kar. 69. distinguished. JUDGMENT: NAZEER AHMED LANGOVE, JUSTICE:---.--- This Customs Reference is directed against the order dated 5th August 2017 (hereinafter the impugned order) passed by learned Customs Appellate Tribunal Bench-Ill, Karachi (hereinafter the Appellate Tribunal) in Customs Appeal No.Q-836/2017, whereby the Order-in-Original No.47/2017, dated 1st June 2017 (hereinafter the order) passed by learned Collector of Customs (Adjudication), Custom House, Quetta (hereinafter the Collector), was up-held and the appeal filed by the respondent No. 1 was dismissed. Hence, this Reference. 2. Facts of the case are that pursuant to report of the Superintendent Customs Check-post Sheila Bagh, that on receiving credible information through Deputy Collector Customs Chaman that foreign origin non-duty frames will be transported from Chaman to Quetta; on 28th March 2017 the staff of Customs intercepted a Hino Truck with Cabin bearing Registration No.TKY-390, Chassis No.GKIJWB-10069, loaded with following goods: S.No. Description of Goods Quantity 01 Hino Chassis Frame No.FD3HJA-18046 One 02 Hino Chassis Frame No.FD3HLA-26153 One 03 Hino Chassis Frame No.FC3JLE-10723 One 04 Hino Chassis Frame No.FElJLD-10688 One 05 Hino Chassis Frame No.FD3HLA-16902 One 06 Hino Chassis Frame No.FElJGB-12515 One 07 Hino Chassis Frame No.FC2JKB-11060 One 08 Hino Chassis Frame No.FElJMD-10191 One 09 Hino Chassis Frame No.FD2HlJA-10484 One 10 Hino Chassis Frame No.GD3HLA-10276 One 11 Hino Chassis Frame No.FDIJJD-10241 One 12 Hino Chassis Frame No.FD3HL,A-21313 One 13 Hino Chassis Frame No.FD3HPA-l 1135…

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